Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Individual Retirement Account
|
| gptkbp:allows |
tax-deferred growth
|
| gptkbp:alsoKnownAs |
gptkb:inherited_IRA
|
| gptkbp:can_be_established_by |
non-spouse beneficiary
spouse beneficiary |
| gptkbp:can_be_funded_by |
inherited Roth IRA
inherited traditional IRA |
| gptkbp:can_be_transferred_to |
another beneficiary IRA
|
| gptkbp:cannot_accept |
new contributions
|
| gptkbp:cannot_be_rolled_into |
own IRA (for non-spouse)
|
| gptkbp:createdBy |
beneficiary of a deceased IRA owner
|
| gptkbp:distributions_from_Roth |
generally tax-free
|
| gptkbp:distributions_taxed_as |
ordinary income (for traditional IRA)
|
| https://www.w3.org/2000/01/rdf-schema#label |
beneficiary IRA
|
| gptkbp:must_be_titled |
in the name of the deceased and the beneficiary
|
| gptkbp:regulates |
gptkb:Internal_Revenue_Service
|
| gptkbp:subject |
required minimum distributions
10-year rule (for most non-spouse beneficiaries) SECURE Act rules early withdrawal penalties (exceptions apply) beneficiary designation forms |
| gptkbp:type |
Individual Retirement Account
|
| gptkbp:usedFor |
estate planning
|
| gptkbp:bfsParent |
gptkb:Inherited_IRA
|
| gptkbp:bfsLayer |
8
|