Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Individual Retirement Account
|
| gptkbp:alsoKnownAs |
gptkb:beneficiary_IRA
|
| gptkbp:canBeInheritedFrom |
deceased IRA owner
|
| gptkbp:canBeRolledOverTo |
another inherited IRA
|
| gptkbp:canBeTraditionalOrRoth |
yes
|
| gptkbp:cannotBeContributedTo |
new contributions
|
| gptkbp:cannotBeRolledOverTo |
own IRA (for non-spouse)
|
| https://www.w3.org/2000/01/rdf-schema#label |
Inherited IRA
|
| gptkbp:inheritance |
spouse
non-spouse beneficiary |
| gptkbp:mustBeTitledAs |
gptkb:inherited_IRA
|
| gptkbp:regulates |
gptkb:Internal_Revenue_Service
|
| gptkbp:subject |
required minimum distributions
life expectancy rule (for eligible designated beneficiaries) 10-year rule (for most non-spouse beneficiaries) SECURE Act rules distribution deadlines early withdrawal penalties (exceptions apply) estate tax (if applicable) |
| gptkbp:taxationDependsOn |
type of original IRA
|
| gptkbp:usedFor |
retirement savings distribution
|
| gptkbp:bfsParent |
gptkb:Continuity_IRA
|
| gptkbp:bfsLayer |
7
|