Is It Necessary to Know the Rules Applicable to Regular IRAs In Order to Understand Roth IRAs?
To a certain extent it is necessary to understand the rules applicable to regular IRAs in order to understand the rules applicable to Roth IRAs, if for no other reason than that the Roth IRA rules make reference to and in many cases incorporate the normal IRA rules. Therefore, without turning this memo into a full explication of the normal IRA rules, those rules will be discussed briefly so far as necessary.
