Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Individual Retirement Account
|
| gptkbp:can_be_a |
gptkb:Roth_IRA
traditional IRA |
| gptkbp:can_be_inherited_by |
spouse
non-spouse |
| https://www.w3.org/2000/01/rdf-schema#label |
inherited IRA
|
| gptkbp:is_established_by |
beneficiary of deceased IRA owner
|
| gptkbp:is_not_eligible_for |
additional contributions
|
| gptkbp:is_not_owned_by |
original IRA owner
|
| gptkbp:is_not_subject_to |
early withdrawal penalty
|
| gptkbp:must_be_retitled_as |
gptkb:inherited_IRA
|
| gptkbp:regulates |
gptkb:IRS
|
| gptkbp:subject |
required minimum distributions
10-year rule (for most non-spouse beneficiaries after 2020) SECURE Act rules beneficiary designation rules estate tax (if applicable) income tax on distributions (traditional) special withdrawal rules successor beneficiary rules |
| gptkbp:type |
gptkb:IRA
|
| gptkbp:bfsParent |
gptkb:Continuity_IRA
|
| gptkbp:bfsLayer |
7
|