Inherited IRA Owner definition

Inherited IRA Owner means the individual for whose benefit the account is maintained as a result of acquiring such assets by reason of the death of another individual (other than a spouse).

Examples of Inherited IRA Owner in a sentence

  • Employer Retirement Plan-to-Traditional IRA Rollover (by Inherited IRA Owner).

  • Inherited IRA Owner means the individual for whose benefit the account is maintained as a result of acquiring such assets by reason of the death of another individual (other than a spouse).

  • If I am an Inherited IRA Owner, I understand the distribution requirements and the contribution limitations applicable to Inherited IRA Owners.

  • IRA Owner (or Inherited IRA Owner) designate beneficiaries below.

  • Inherited IRA Owner means the individual for whose benefit the account is maintained as a result of acquiring such assets by reason of the death of another individual.

  • Traditional IRA Owner (or Inherited IRA Owner) designate beneficiaries below.

  • A Traditional individual retirement account (Traditional IRA) is established after the form is fully executed by both the individual (Depositor or Inherited IRA Owner) and the Custodian.

  • Traditional/SEP IRA Owner (or Inherited IRA Owner) designate beneficiaries below.

  • Employer Retirement Plan-to-IRA Rollover (by Inherited IRA Owner).

  • Traditional IRA Owner (or Inherited IRA Owner) may designate beneficiaries below.

Related to Inherited IRA Owner

  • IRA means Individual Retirement Account;

  • Prohibited Transferee means any of the Persons listed on Schedule I attached to this Agreement.

  • Code means the Internal Revenue Code of 1986, as amended.

  • United States Alien means any Person who, for United States Federal income tax purposes, is a foreign corporation, a non-resident alien individual, a non-resident alien fiduciary of a foreign estate or trust, or a foreign partnership one or more of the members of which is, for United States Federal income tax purposes, a foreign corporation, a non-resident alien individual or a non-resident alien fiduciary of a foreign estate or trust.

  • Qualified Domestic Relations Order means any judgment, decree, or order, including approval of a property settlement agreement, that:

  • Non-United States Person Any Person other than a United States Person.

  • Registered domestic partner means an individual joined in a domestic partnership that is registered by a county clerk in accordance with ORS 106.300 to 106.340.

  • Safe Harbor has the meaning set forth in Section 10.2(d).

  • Plan approved domestic relations order means a judgment, decree, or order (including the approval of a settlement agreement) which is:

  • Limited Tenders means tenders invited from all or some Contractors on the approved or select list of Contractors with the Railway.

  • Alien means a person who is not a Commonwealth citizen, a British protected person or a citizen of the Republic of Ireland;

  • Accredited college or university means a college or university accredited by a national or regional association recognized by the secretary of the United States department of education or a foreign college or university of comparable standing.

  • Code Section 409A means Section 409A of the Code and the regulations and guidance promulgated thereunder.

  • Eligible Rollover Distribution means any distribution of all or any portion of the balance to the credit of the Distributee, except that an Eligible Rollover Distribution does not include: (a) any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Distributee, the joint lives (or joint life expectancies) of the Distributee and the Distributee's Beneficiary, or for a specified period of 10 years or more; (b) any distribution to the extent such distribution is required under Section 401(a)(9) of the Code; and (c) the portion of any distribution that is not includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

  • Qualified alien means an alien who is:

  • Foreign personal representative means a personal representative appointed by another jurisdiction.

  • Foreign person means any person (including any individual, partnership, corporation, or other form of association) other than a United States person.

  • United States Person means, unless otherwise specified with respect to any Securities pursuant to Section 301, an individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States or an estate or trust the income of which is subject to United States federal income taxation regardless of its source.

  • Investment Company Act of 1940 means the Investment Company Act of 1940, as amended, and the rules and regulations thereunder.

  • qualifying entity shall have the meaning set forth in Section 5.2.13(b) hereof.

  • Prohibited Transfer means any Transfer or purported Transfer of Corporation Securities to the extent that such Transfer is prohibited and/or void under this Article IX.

  • Section 385 Controlled Partnership has the meaning set forth in Treasury Regulation Section 1.385-1(c)(1) for a “controlled partnership”.

  • Disregarded Domestic Subsidiary means any direct or indirect (other than through a Foreign Subsidiary) Domestic Subsidiary of which all but a de minimis amount of the assets of which consist of equity interests of one or more indirect Foreign Subsidiaries.

  • Qualified beneficiary means a beneficiary who, on the date the beneficiary's qualification is determined:

  • Designated family member means any of the following:

  • Rollover Contribution means any rollover contribution to the Plan made by a Participant as may be permitted under Article V.