Ordering Rules

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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 ?
The New York EPTL does not contain an ordering rule for determining the character of the unitrust amount.
The final regulations added an elective ordering rule [Reg.
China Mobile has began regularly clearing inactive users, adjust ordering rule of WAP services and promote music brands and wireless music list.
However, there is no statutory ordering rule that specifies which deduction takes priority, leaving uncertain how they both should be applied.
Ordering rule: A taxpayer must consider the ordering rule in the Sec.
They claimed a "first-in-first-out" (FIFO) ordering rule should apply to the section 170 carryforward calculations.
1367-1(g) provides an elective ordering rule under which a shareholder may elect to decrease basis under Regs.
108(b) sets forth a prescribed ordering rule for such attributes, beginning with the debtor's net operating losses (NOLs).
The ordering rules that non-qualified Roth IRA distributions follow are very favorable for clients.
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.