Mindy, who is 44 years old, has five IRAs. On January 12th, she converts $40,000 in IRA 2, which is a traditional IRA, into a Roth IRA. On March 25th, she takes a distribution of $20,000 from IRA 1. On May 20th, she rolls over the $20,000 into IRA 4. Which of the following statements is correct? Mindy owes tax and penalty on $40,000 Mindy owes tax and penalty on the $20,000 because it represents her second rollover during the year. The $20,000 rollover qualifies for the 60-day rollover exception. Mindy owes ordinary income tax on $60,000 but no penalty.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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 Mindy, who is 44 years old, has five IRAs. On January 12th, she converts $40,000 in IRA 2, which is a traditional IRA, into a Roth IRA. On March 25th, she takes a distribution of $20,000 from IRA 1. On May 20th, she rolls over the $20,000 into IRA 4. Which of the following statements is correct?

  1. Mindy owes tax and penalty on $40,000
  2. Mindy owes tax and penalty on the $20,000 because it represents her second rollover during the year.
  3. The $20,000 rollover qualifies for the 60-day rollover exception.
  4. Mindy owes ordinary income tax on $60,000 but no penalty.
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