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Retirement Planning
Chapter 8: IRAs & Roth IRAs/ROTH IRA DISTRIBUTION: EXAMPLE 2
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Chapter Study Session

Chapter 8: IRAs & Roth IRAs

ROTH IRA DISTRIBUTION: EXAMPLE 2

01.Core Concepts

• Brad is 61 years old and first contributed to a Roth IRA three years ago. His contributions to the Roth IRA total $6, 000. In addition, Brad converted his traditional IRA to a Roth IRA last year. The conversion was in the amount of $20,000. • What are the tax consequences if Brad takes a $35,000 distribution from the Roth IRA? Subject to 10% Penalty? Subject to Taxation? Contributions $6,000 Conversions $20,000 Earnings $9,000