Roth IRAs have given taxpayers an additional choice of where to put a lump-sum distribution from a qualified retirement plan. The Roth is not for everyone, however - as always, there's no substitute for number crunching when it comes to determining the impact of variables such as the taxpayer's other income during retirement the size of the distribution, the expected rate of return, the anticipated marginal tax bracket, and the desired payout period.
|Original language||English (US)|
|Number of pages||7|
|Journal||Journal of Taxation|
|State||Published - Aug 1 1999|
ASJC Scopus subject areas
- Economics and Econometrics