Rollovers

This text helps the financial services professional understand when a rollover of funds is appropriate and how to complete the transaction. Rollovers covers the legal requirements, procedures, benefits and risks of transferring funds between qualified retirement plans and IRAs.

Introduction	p. v
Rollover Basics	p. 1
What Is a Rollover?	p. 2
Why Do a Rollover?	p. 3
Rollover Basics	p. 6
Opportunities and Pitfalls	p. 7
Review Questions	p. 7
Ira-To-Ira Rollovers	p. 9
Tax Characteristics of IRAs	p. 9
60-Day Rule	p. 13
One-Year Rule	p. 15
Opportunities and Pitfalls	p. 17
Review Questions	p. 17
Rollovers From An Employer's Retirement Plan	p. 19
Some Mechanics of the Rollover	p. 21
Distributions Eligible for Rollover Treatment	p. 24
Tax When a Distribution Occurs	p. 25
Rollovers Buy Time	p. 27
Withholding Tax on Qualified Plan Rollovers	p. 30
Insurance Contracts	p. 31
Keogh to IRA Rollovers	p. 31
Rollovers from Tax-sheltered Annuities	p. 32
Conduit IRAs	p. 32
Review Questions	p. 32
Conversion To A Roth IRA	p. 35
Traditional versus Roth IRA	p. 35
Mechanics of the Conversion Rollover	p. 36
Factors in the Decision to Convert	p. 39
Case Studies	p. 40
Payment of the Conversion Tax--A Rude Awakening	p. 44
Review Questions	p. 45
Rollovers After Age 70 1/2, Divorce Or Death	p. 47
Rollovers After Age 70 1/2	p. 47
Ex-Spouses After Divorce	p. 52
After the Account Holder Dies	p. 55
Review Questions	p. 56
Rollover Procedures	p. 59
Rollover Must Be Requested in Writing	p. 59
Cash or Same Property Requirement	p. 60
Avoiding Withholding	p. 63
Adhering to Time Limits	p. 63
Reporting to the IRS	p. 64
Review Questions	p. 68
Answer Key To Chapter Review Questions	p. 69
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