Ordering Rules

Ordering Rules

The precedence under which assets of a Roth IRA are distributed. First, the account holder's contributions are given out, followed by taxable conversions, tax-exempt conversions, and finally earnings that the contributions have made over the life of the account.
References in periodicals archive ?
111-92, has created new ordering rules for absorbing alternative tax net operating losses (ATNOLs) that allow WHBAA-year ATNOLs (as defined below) to be used after all other available ATNOLs are used, regardless of when they arose.
AVMetrics' ComplianceTRACK is an inclusive cascading preference table combining the expert analysis and validation of AVMs into logical ordering rules, and is complete with documented due diligence, user reporting and validation required to meet regulatory expectations.
This is in contrast to the ordering rules that normally apply to split refunds, where the last account listed is generally considered a "plug," and any changes to the amount of refund for calculation errors are added or deducted from last accounts first (in reverse order) until exhausted.
The experimental literature indicates that cognitive processes which underlie the construction of a lexicon or the learning of ordering rules may be disturbed in these children.
The determination of whether a distribution consists of converted amounts is made under the existing law's ordering rules dealing with the treatment of distributions from Roth IRAs.
GPEX provides flow control support for both directions and completely handles PCI Express ordering rules.
Other issues addressed include ordering rules for distributions and the treatment of distributions of pre-acquisition earnings.
In addition, the ordering rules set forth in section 904(c) for FTCs require that the current year's credits be utilized before any carryovers are taken into account.
Prior to applying these ordering rules, the pre-distribution, year-end balances of AAA and OAA must be ascertained.
Kanzi's use of symbol on a keyboard to make requests is not as extensive as his language comprehension, Rumbaugh says, but he does practice simple grammatical ordering rules for putting pairs of symbols together in novel ways.
The IRS has addressed the following issues: Timing of the charitable deduction in connection with gifts of stock options, gifts where the donor retains the ability to manage the gift property, final regulations concerning the charitable remainder trust characterization and ordering rules, and a controversial (and withdrawn) proposal concerning the impact of spousal elective share laws on the qualification of charitable remainder trusts.
959 ordering rules can be complicated, with different categories of PTI as well as non-PTI.