Ordering Rules

The order in which Roth IRA assets are distributed. Assets are distributed from a Roth IRA in the following order:

1. IRA participant contributions
2. Taxable conversions
3. Non-taxable conversions
4. Earnings

This set of rules is used to determine the applicable tax treatment of a nonqualified Roth IRA distribution.

Under the aggregation and ordering rules, all of an individual's Roth IRAs are treated as a single account.


Investment dictionary. . 2012.

Look at other dictionaries:

  • European ordering rules — When lists of names or words need to be ordered, but the context does not define a particular single language or alphabet, the European ordering rules, or the EOR, provide a way to put them in sequence. The ordering rules consist of 4 normative… …   Wikipedia

  • Commitment ordering — In concurrency control of databases, transaction processing (transaction management), and related applications, Commitment ordering (or Commit ordering; CO; (Raz 1990, 1992, 1994, 2009)) is a class of interoperable Serializability techniques …   Wikipedia

  • List of Hund's rules — In atomic physics, Hund s rules refer to a simple set of rules used to determine which is the term symbol that corresponds to the ground state of a multi electron atom. They were proposed by Friedrich Hund. In chemistry, rule one is especially… …   Wikipedia

  • Comparison of Australian rules football and Gaelic football — A Comparison of Australian rules football and Gaelic football is possible because of the games similarities and the presence of International Rules Football, a hybrid code developed to allow players from both codes to participate in tests. A key… …   Wikipedia

  • Stochastic ordering — In statistics, a stochastic order quantifies the concept of one random variable being bigger than another. These are usually partial orders, so that one random variable A may be neither stochastically greater than, less than nor equal to another… …   Wikipedia

  • Magic: The Gathering rules — Magic: The Gathering is a playing and collectible card game with extremely detailed and, at times, complex rules. A very good knowledge of the game s rules is absolutely necessary to play the game. The most important rule is that if the text on a …   Wikipedia

  • Word order — Linguistic typology Morphological Isolating Synthetic Polysynthetic Fusional Agglutinative Morphosyntactic Alig …   Wikipedia

  • NTFS — Developer Microsoft Full name New Technology File System[1] Introduced July 1993 (Windows NT 3.1) Partition identifier 0x07 (MBR) EBD0A0A2 B9E5 4433 87C0 68B6 …   Wikipedia

  • Spinlock — In software engineering, a spinlock is a lock where the thread simply waits in a loop ( spins ) repeatedly checking until the lock becomes available. As the thread remains active but isn t performing a useful task, the use of such a lock is a… …   Wikipedia

  • Unicode collation algorithm — The Unicode collation algorithm (UCA) provides a standard way to put names, words or strings of text in sequence according to the needs of a particular situation.When used with the default Unicode collation element table (DUCET), this collation… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.