White Paper

5 Pages
  • 5 Pages



When a ROTH IRA is Subject to Income Tax

This material provides a guide to Roth IRAs and when they are subject to income tax and an early distribution penalty. Required minimum distributions to beneficiaries under IRC § 401(a)(9) are also reviewed. Download this white paper to review a quick reference guide for these topics and a traditional IRA distribution flowchart.



Michelle L. Ward, J.D., LL.M.

Michelle L. Ward, J.D., LL.M.

Keebler & Associates, LLP

  • Partner with Keebler & Associates, LLP
  • Emphasis in estate planning with primary focus on retirement distribution planning
  • Co-author of Panel Publishing's Roth IRA Answer Book and Quick Reference to IRAs and AICPA's The Small Business Jobs Act of 2010: Tools, Tips, and Tactics
  • Written articles appearing in Trusts & Estates, Investments and Wealth Monitor, and Journal of Retirement Planning
  • Member of the editorial advisory board of Informa Media’s Trusts and Estates magazine and associate editor of Journal of Financial Service Professionals
  • LL.M. degree in estate planning from Western New England College of Law; J.D. degree, University of Wisconsin-Madison Law School; B.A. degree, University of Wisconsin-Madison
  • Can be contacted at [email protected]

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