This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1998. The length of the article is 1623 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Roth IRAs are relatively simple retirement planning vehicles except where early withdrawals are made. Nonqualified withdrawals not meeting the statutory requirements under IRC section 72(t) are taxable as annuities. Such withdrawals are subject to penalty unless they meet a separate set of rules which determine whether an exclusion applies.
Citation Details Title: Early withdrawals from Roth IRAs are deceptively complex. Author: Wendy S. Devine Publication:The Tax Adviser (Magazine/Journal) Date: August 1, 1998 Publisher: American Institute of CPA's Volume: 29 Issue: n8 Page: 519(3)