Tutorial: Roth IRA Contributions, Conversions, Rollovers, and Transfers

A Roth IRA can be funded from several sources. These include:

Regular Roth IRA contributions often referred to as Participant Roth IRA Contributions. This includes:

Spousal IRA contributions.
Roth IRA conversions from traditional IRAs, SEP IRAs and SIMPLE IRAs
Rollover contributions from qualified plans, 403(b) plans and governmental 457(b) plans. These are commonly referred to as Roth Conversions from qualified plans, 403(b) plans and governmental 457(b) plans.
Rollover contributions from Designated Roth Accounts
Transfers and rollovers from other Roth IRAs

1. Tutorial: Introduction to Roth IRAs

2. Tutorial: Who Can Establish and Fund a Roth IRA: Eligibility Requirements

3. Tutorial: How to Establish a Roth IRA. Policies and Procedures

4. Tutorial: Roth IRA Contributions, Conversions, Rollovers, and Transfers

I. Tutorial: Roth IRA Contributions

II. Tutorial: Excess Roth IRA Contributions

III. Tutorial: Roth IRA Conversions

IV. Tutorial: Roth IRA Reconversions

V. Tutorial: Roth IRA Rollovers and Transfers

5. Tutorial: Roth IRA Recharacterizations

6. Tutorial: Roth IRA Distributions

7. Tutorial: Roth IRA Summary