Roth IRA
SUMMARY
The Employee Retirement Income Security Act of 1974 (ERISA) allowed for the creation Individual Retirement Accounts or IRAs, a type of investment account that allows accountholders to contribute cash and receive returns with compound interest on a tax advantaged basis. IRAs are available at several different financial institutions and can be invested utilizing various products, including certificates of deposit, bonds, mutual funds, stocks, and annuities. Initially, the tax advantage came in only one form. Contributions to traditional IRAs are tax deferred until withdrawal and can be deducted from taxable income. Years later (in 1997), the Roth IRA was created and allowed investors to receive qualified distributions that are tax free. Therefore, today people have the option to use either or both options.
IRAs are commonly opened at brokerage firms, insurance companies, and banks. It is possible to convert a Traditional to a Roth, but you may not convert a Roth to a Traditional; and there are other limitations, penalties, and eligibility criteria that can differ substantially. It is important to consider wisely as you choose the best option for your individualized retirement strategy.
Roth vs. the Traditional
Both types of IRAs have tax advantages; however, their inherent differences can provide benefits for specific investors. This will focus on the Roth.
Some Roth Highlights
- It considered best to start a retirement plan as early as possible, but the Roth allows contributions at any age, so late starts are never limited. More importantly, you can continue to contribute without ever having to make a required minimum distribution.
- Contributions are never tax deductible; however, some taxpayers (specific low- to mid-income scenarios) may be eligible to claim a tax credit.
- Safe liquidity is increased because there are no withdrawal penalties on original funds.
- Investors that anticipate future distributions at an increased tax rate for themselves or their beneficiaries reduce their tax liability.
Drawbacks
- Roth funds are not allowed to be used as collateral for financial leverage or loans.
- Roth cannot decrease adjusted gross income for tax purposes.
- If future tax rates are reduced significantly, then an investor could potentially pay increased taxes because of the lower income bracket.
- Unlike Traditional IRAS, Roth IRAs are subject income restrictions that can limit taxpayers' ability to contribute.
- The tax free benefit of the Roth IRA could be subject to future changes by Congress that would devalue the tax advantage.
ROTH IRA | TRADITIONAL IRA |
---|---|
ELIGIBILITY AGE: | |
You are able to contribute to a ROTH IRA at any age. | |
You are able to contribute to a TRADITIONAL IRA at any age, provided you have what the Internal Revenue Service (IRS) considers earned income. | |
INCOME: | |
Requires EARNED INCOME; Contributions are subject to INCOME RESTRICTIONS | Requires EARNED INCOME; Contributions are NOT subject to INCOME RESTRICTIONS |
CONTRIBUTIONS: | |
Not Tax Deductible | Tax Deductible |
TAX ADVANTAGES: | |
Funds grow TAX FREE | Funds grow TAX DEFERRED |
DISTRIBUTIONS: | |
Distributions can be tax free and/or penalty free if the account has been open for at least five years. | Distributions are taxed according to your tax bracket at the time the distribution is paid. |
EARLY WITHDRAWALS: | |
Your ORIGINAL CONTRIBUTIONS can be withdrawn anytime without penalty; after five tax years there are certain purchases for which up to $10,000 of ROTH IRA earnings may be withdrawn penalty free. | Generally, withdrawals before age 59.5 may be subject to a 10 percent penalty fee. |
REQUIRED MINIMUM DISTRIBUTIONS (RMDs): | |
No RMDs during lifetime of the original owner | RMDs begin at age 72 (73 if you reach age 72 after December 31, 2022) |
MAXIMUM CONTRIBUTION: | |
$6,500 (2023 Individual Limit); $7,000 (2024 Individual Limit) | $6,500 (2023 Individual Limit); $7,000 (2024 Individual Limit) |
Sources: |
ROTH EXTRAS
Nonspouse beneficiaries are not allowed to make additional contributions to the inherited Roth IRA, or combine it with their own Roth IRA.
There is a 10 percent penalty for early withdrawal of earnings.
Rollover—If you have to withdraw your 401k early due to a job change or retirement, you would be subject to a mandatory 20 percent withholding for the purpose of federal income tax. Fortunately, you can avoid this rule if you move your 401k funds directly into a rollover IRA.
Workplace Options. (Revised 2023, August). Roth IRA (B. Schuette, Ed.). Raleigh, NC: Author.
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