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(IRAs) Arrangements Page 1 of 114 15:58 - 5-Jan-2014 ...

Department of the Treasury Contents internal revenue Service What's New for 2013 .. 2. What's New for 2014 .. 2. Publication 590. Cat. No. 15160X Reminders .. 3. Individual Introduction .. 3. Chapter 1. Traditional IRAs .. 7. Who Can Open a Traditional IRA? .. 7. Retirement .. When Can a Traditional IRA Be Opened? .. 8. How Can a Traditional IRA Be Opened? .. 8. Arrangements How Much Can Be Contributed? .. When Can Contributions Be Made? .. How Much Can You Deduct? .. 10. 11. 12. (IRAs) What if You Inherit an IRA? .. Can You Move Retirement Plan Assets? .. 18. 22. When Can You Withdraw or Use Assets? .. 32. For use in preparing When Must You Withdraw Assets? (Required 2013 Returns Minimum Distributions) .. 34. Are Distributions Taxable? .. 41. What Acts Result in Penalties or Additional Taxes? .. 51. Chapter 2. Roth IRAs .. 62. What Is a Roth IRA? .. 63. When Can a Roth IRA Be Opened?.

15:58 - 5-Jan-2014 Internal Revenue Service

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