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May 16, 2012

Roth IRA Beneficiary Options Quick Reference

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Roth IRA Beneficiary Options Quick Reference

HIGH LEVEL SUMMARY

Spouse as sole primary beneficiary

  • Treat as own ( often the only option available to a spouse beneficiary)
  • Life-expectancy Payments (Recalculation) – or
  • Five Year Option

Non-spouse beneficiary

  • Life-expectancy Payments(Non-Recalculation): or
  • The Five Year Option:

Non-person beneficiary
  • The Five Year Option

Qualified trust beneficiary
  • Life-expectancy Payments:
  • The Five Year Option

Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at http://irapublications.com. Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.

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