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February 19, 2009




Mixing of retirement plan assets that may be required to be maintained separately for  certain reasons. For instance, adding regular IRA contributions to a conduit IRA is commingling, and results in the account losing it’s ‘conduit’ status.

Commingling is also used to refer to combining IRA assets with qualified plan assets, combining retirement plan assets with non-retirement plan assets.

Referring Cite

IRC § 408(a)(5)

Additional Helpful Information

IRC § 408(a)(5)  provide that “The assets of the trust will not be commingled with other property except in a common trust fund or common investment fund.”


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Qualified Charitable Distribution (QCD)

Definition A distribution that is excludable from the distributee’s income, as a result of meeting the following requirements: It is made after the distributee reaches

Saver’s Credit

Definition Also known as the Saver’s Tax Credit: Nonrefundable tax credit available to eligible individuals who make contributions to their retirement account. The saver’s credit

Catch-up Contribution

Definition An additional contribution that can be made to a retirement plan by a participant who is at least age-50 by the end of the

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IRA Rules