What is the IRA Aggregation Rule
The IRA aggregation rule is an IRS rule that stipulates that all traditional, SEP, and SIMPLE IRAs owned by an individual to be treated as one for tax purposes when calculating the taxable amount of an IRA distribution or conversion to a Roth IRA. This rule becomes particularly important during the Roth conversion process, as it dictates how the pre-tax and after-tax amounts in your IRAs are considered.The IRA Aggregation Rule has two primary implications:All Traditional, SEP, and SIMPLE IRA's are totaled for the purposes of distributions.Each distribution is a pro-rata distribution of pre-tax funds and basis. Cream in the…
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