Featured Jobs
|
DWC - The 401(k) Experts
|
|
PPS Pension Services
|
|
MAP Retirement
|
|
Frank Pension Consultants, Ltd.
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
Relationship Manager - Defined Contributions Daybright Financial
|
|
DWC - The 401(k) Experts
|
|
Retirement Plan Onboarding Specialist Compass
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of Final IRS Regulations on Earnings for Returned or Recharacterized IRA Contributions
Internal Revenue Service [IRS] 
[Official Guidance] May 2, 2003
These final regulations adopt the technique provided in earlier proposed regulations, to provide a method to be used for calculating the net income attributable to IRA contributions that are distributed as a returned contribution pursuant to section 408(d)(4) of the Internal Revenue Code or recharacterized pursuant to section 408A(d)(6).
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |