RMD Failure
401(k) Plans: Key Information
Accuracy & Organization
Withdrawal Rules
Required Minimum Distributions
401(k) Plans: Penalties and Rollovers
RMD Failure
Excess Contributions
Rollover Rules
Roth IRA: Essential Guidelines
Contribution Deadlines
Withdrawal Rules
Penalties
Traditional IRA: Key Points
Contribution Deadlines
By tax filing deadline for previous year.
Early Withdrawal
10% penalty before 59½, plus income tax.
RMDs
Start by April 1 after turning 73 (2024).
Traditional IRA: Penalties and Rules
RMD Failure
Excess Contributions
Rollover Rules
Switching Between Retirement Accounts
401(k) to IRA
Possible upon leaving employer. Direct rollovers avoid 20% withholding.
Traditional to Roth IRA
Anytime. Taxes owed on converted amount. No early withdrawal penalty.
More Account Switching Options
Roth to Traditional IRA
Not allowed.
IRA to 401(k)
If 401(k) accepts rollovers. Only pre-tax IRA funds eligible.
401-K Contribution
$23.5K
Ages 50 and bellow
$31K
Age 50 and above
$34.75K
Age 60-63 and above
The Individual Retirement Account (IRA) contribution limit for 2025 is $7,000
Contact Fiscal Integrity Group Today
Business Hours
Monday - Friday: 9:00 am - 5:00 pm
Extended hours during tax seasons
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