『Enrolled Agent Exam [Part 1] 17, Roth IRA Rules and Qualified Distributions』のカバーアート

Enrolled Agent Exam [Part 1] 17, Roth IRA Rules and Qualified Distributions

Enrolled Agent Exam [Part 1] 17, Roth IRA Rules and Qualified Distributions

無料で聴く

ポッドキャストの詳細を見る

概要

 This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • The 2025 Roth IRA contribution limits and the critical Modified Adjusted Gross Income (MAGI) phase-out ranges that determine eligibility. • The two-part test for a qualified distribution, combining a qualifying event (like age 59½) with the five-year holding period. • How the five-year holding period clock for initial contributions starts on January 1st of the first contribution's tax year. • The ordering rules for non-qualified distributions, remembered by the phrase "Can Everyone Get Paid?" which stands for Contributions, Conversions, and Earnings. • The distinction between the five-year clock for contributions and the separate five-year clock for each conversion, a common exam trap. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep
まだレビューはありません