Autor: |
Wang, William K. S. |
Předmět: |
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Zdroj: |
ABA Tax Times; Jun2023, Vol. 42 Issue 3, p16-20, 5p |
Abstrakt: |
6 In addition to a standalone Roth, some employers offer another option for "after-tax 401(k) contributions" which the employee can quickly convert into a Roth IRA or Roth 401(k) and thereby annually contribute even more to a Roth. If the employee/retiree's estate pays federal estate tax on a traditional account, the "income with respect to decedent" (IRD) income tax deduction for the employee/retiree's descendants will mitigate this unfairness. [Extracted from the article] |
Databáze: |
Complementary Index |
Externí odkaz: |
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