{"id":11653,"date":"2015-02-15T23:20:35","date_gmt":"2015-02-16T07:20:35","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11653"},"modified":"2015-02-15T23:20:35","modified_gmt":"2015-02-16T07:20:35","slug":"ira-recharacterization-ira-to-401k-rollover%e3%83%87%e3%83%93%e3%83%a5%e3%83%bc%e8%a8%98%e9%8c%b2-2","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/02\/15\/11653","title":{"rendered":"(IRA Recharacterization &) IRA-to-401k Rollover\u30c7\u30d3\u30e5\u30fc\u8a18\u9332"},"content":{"rendered":"

\u524d\u7de8<\/a>\u304b\u3089\u306e\u7d9a\u304d\u3002Recharacterization\u30c7\u30d3\u30e5\u30fc\u306b\u3088\u3063\u3066Roth IRA\u3078\u306econvert\u984d\u3078\u306e\u300c\u4e8c\u91cd\u8ab2\u7a0e\u3082\u3069\u304d\u300d\u306f\u907f\u3051\u3089\u308c\u305f\u304c\u3001backdoor Roth\u306e\u6a5f\u4f1a\u304c\u4e8b\u5b9f\u4e0a\u9589\u3056\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u554f\u984c\u306f\u6b8b\u308b\u3002\u3088\u304f\u3088\u304f\u8003\u3048\u3066\u307f\u308b\u3068\u3053\u306e\u3053\u3068\u3082\u304b\u306a\u308a\u3082\u3063\u305f\u3044\u306a\u3044\u3068\u3044\u3046\u7d50\u8ad6\u306b\u81f3\u308a\u3001\u3053\u308c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u4e00\u822c\u7684\u3068\u3055\u308c\u3066\u3044\u308b\u5bfe\u7b56\u3092\u63a1\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u305d\u308c\u304cIRA\u304b\u3089401(k)\u3078\u306erollover\u3067\u3042\u308b\u3002
\n<\/p>\n

\u4e00\u822c\u7684\u306b\u3001IRA\u304b\u3089\u306erollover\u306ftax free\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u3057\u304b\u3082traditional IRA\u304b\u3089401(k)\u3078\u306erollover\u306f\u5236\u5ea6\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b(IRS Pub 590<\/a>\u53c2\u7167)\u3002\u305f\u3060\u3057\u3001\u500b\u5225\u306e401(k)\u30d7\u30e9\u30f3\u306b\u3088\u3063\u3066\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u3089\u3057\u3044\u3002\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u3001rollover\u3067\u304d\u308b\u306e\u306f”taxable”\u90e8\u5206(\u5f15\u304d\u51fa\u3057\u305f\u3068\u3057\u305f\u3089\u8ab2\u7a0e\u3055\u308c\u308b\u90e8\u5206)\u306e\u307f\u3002<\/p>\n

Form 8606\u306e\u9805\u76ee\u3092\u3053\u306e\u89b3\u70b9\u304b\u3089\u898b\u3066\u307f\u308b\u3068\u3001rollover\u3057\u305f\u5f8c\u306f\u524d\u7de8\u3067\u66f8\u3044\u305f\u300c(\u5e74\u672b\u306e)IRA\u6b8b\u9ad8\u300d(line 6)\u304b\u3089rollover\u5206\u304c\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001IRA\u304b\u3089\u306edistribution\u984d\u3092\u8a18\u8f09\u3059\u308bline 7\u306b\u306frollover\u5206\u306f\u542b\u307e\u308c\u306a\u3044\u306e\u3067\u3001\u7d50\u5c40\u3001Roth\u3078\u306econvert\u5206\u306b\u5bfe\u3057\u3066\u62e0\u51fa\u5206\u5168\u4f53\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c(\u518d\u3073)\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n

\u307e\u305f\u3001\u3061\u3087\u3046\u3069\u3053\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3057\u3088\u3046\u3068\u596e\u95d8\u3057\u3066\u3044\u308b\u6700\u4e2d\u306b\u3001\u52e4\u3081\u5148\u306e401(k)\u7ba1\u7406\u4f1a\u793e\u304cVanguard\u306b\u5909\u308f\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u7b46\u8005\u306ftraditional\/Roth IRA\u306e\u53e3\u5ea7\u3082Vanguard\u306b\u6301\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u7ba1\u7406\u4f1a\u793e\u3092\u307e\u305f\u304c\u308brollover\u3068\u6bd4\u3079\u308b\u3068\u624b\u7d9a\u304d\u306e\u624b\u9593\u304c\u304b\u306a\u308a\u7c21\u7d20\u5316\u3067\u304d\u308b\u3068\u671f\u5f85\u3067\u304d\u308b\u3002\u3061\u306a\u307f\u306b\u3001\u4e00\u822c\u7684\u306arollover\u306e\u5834\u5408\u306f\u3001\u8a72\u5f53\u91d1\u984d\u3092\u73fe\u91d1\u5316\u3057\u305f\u4e0a\u3067\u3001rollover\u5143\u304b\u3089\u5148\u306b\u5c0f\u5207\u624b\u3092\u90f5\u9001\u3057\u3066\u3082\u3089\u3046\u3068\u3044\u3046\u624b\u9806\u306b\u306a\u308b\u6a21\u69d8\u3067\u3001\u6642\u9593\u3082\u304b\u304b\u308b\u3057\u3001\u90f5\u4fbf\u4e8b\u6545\u306e\u4e0d\u5b89\u3082\u3042\u308b\u3057\u3001\u73fe\u91d1\u5316\u3057\u3066\u6295\u8cc7\u3057\u76f4\u3059\u307e\u3067\u306e\u5024\u52d5\u304d\u3067\u7121\u8996\u3067\u304d\u306a\u3044\u30ed\u30b9\u304c\u51fa\u308b\u3088\u3046\u306a\u30ea\u30b9\u30af\u3082\u3042\u308a\u5f97\u308b\u3002<\/p>\n

\u307e\u305aVanguard\u306b\u96fb\u8a71\u3057\u3066\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001taxable\u3068nontaxable\u306e\u8cc7\u7523\u304c\u6df7\u5728\u3057\u3066\u3044\u308btraditional IRA\u306e\u53e3\u5ea7\u304b\u3089\u3001taxable\u90e8\u5206\u3092401(k)\u306brollover\u3059\u308b\u306e\u306f\u53ef\u80fd\u3067\u3042\u308a\u3001401(k)\u30d7\u30e9\u30f3\u306e\u5074\u3067\u3082IRA\u304b\u3089\u306erollover\u306f\u53d7\u3051\u5165\u308c\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u3063\u305f\u3002\u307e\u305f\u3001rollover\u5143\u3068\u5148\u305d\u308c\u305e\u308c\u306b\u5bfe\u3057\u3066\u66f8\u985e\u3092\u66f8\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u3060\u304c\u3001\u305d\u308c\u3092\u307e\u3068\u3081\u3066\u90f5\u9001\u3059\u308c\u3070\u5f8c\u306fVanguard\u5185\u90e8\u3067\u51e6\u7406\u3057\u3066\u304f\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u3063\u305f\u3002\u305f\u3060\u3057\u3001rollover\u3059\u308b\u8cc7\u7523\u304c\u5b9f\u969b\u306btaxable\u3067\u3042\u308b\u3053\u3068\u306b\u306f\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u304c\u8cac\u4efb\u3092\u6301\u3064\u5fc5\u8981\u304c\u3042\u308a\u3001Vanguard\u5074\u3067\u306f\u3068\u304f\u306b\u30c1\u30a7\u30c3\u30af\u306f\u3057\u3066\u304f\u308c\u306a\u3044\u3002<\/p>\n

Traditional IRA\u5074\u306b\u306fIRA Distribution Form<\/a>\u3068\u3044\u3046form\u3092\u63d0\u51fa\u3059\u308b\u3002\u3053\u308c\u306e”Reason”\u306b\u306f”Traditional rollover to an employer plan”\u3092\u9078\u3073\u3001”Amount”\u306b\u306frollover\u3059\u308bfund\u3068\u91d1\u984d(\u307e\u305f\u306f\u5272\u5408)\u3092\u6307\u5b9a\u3059\u308b\u3002”How you want to distribute the proceeds”\u306fOption D\u306e”Make a check payable to the employer plan”\u3092\u9078\u3073\u3001\u4f4f\u6240\u306fVanguard\u81ea\u8eab\u306e\u3082\u306e\u3001\u30d7\u30e9\u30f3\u540d\u3084\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7\u306f401(k)\u30d7\u30e9\u30f3\u306b\u5fdc\u3058\u3066\u9069\u5207\u306b\u6307\u5b9a\u3059\u308b(\u306a\u304a\u3001\u30d7\u30e9\u30f3\u540d\u306fform\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b30\u5b57\u306b\u306f\u53ce\u307e\u3089\u306a\u304b\u3063\u305f\u306e\u3060\u304c\u3001\u8d85\u904e\u3057\u3066\u3044\u3066\u3082\u6587\u53e5\u306f\u8a00\u308f\u308c\u306a\u304b\u3063\u305f)\u3002Income tax withholding\u306e\u9805\u306f”Don’t withhold”\u3092\u9078\u3073\u3001\u3042\u3068\u306f\u30b5\u30a4\u30f3\u3092\u3057\u3066\u63d0\u51fa\u3002<\/p>\n

401(k)\u5074\u306e\u30d5\u30a9\u30fc\u30e0\u306f\u30d7\u30e9\u30f3\u3054\u3068\u306b\u9055\u3046\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u8a18\u5165\u306b\u3042\u305f\u3063\u3066\u60a9\u3080\u3088\u3046\u306a\u500b\u6240\u306f\u3068\u304f\u306b\u306a\u304b\u3063\u305f\u3002rollover\u984d\u306e\u6982\u7b97\u3068\u3001rollover\u3057\u305f\u984d\u3092\u3069\u306efund\u306b\u6295\u8cc7\u3059\u308b\u304b\u3092\u6307\u5b9a\u3057\u3066\u7f72\u540d\u3059\u308c\u3070\u3088\u3044\u3002<\/p>\n

\u3053\u306e2\u3064\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u307e\u3068\u3081\u3066\u90f5\u9001\u3057\u3001\u5230\u7740\u5f8c\u6570\u65e5\u3067\u51e6\u7406\u3055\u308c\u305f\u3002Traditional IRA\u306e\u8cc7\u7523\u304c\u58f2\u5374\u3055\u308c\u305f\u306e\u304c1\u670826\u65e5\u3001401(k)\u5074\u3067\u8cfc\u5165\u3055\u308c\u305f\u306e\u304c1\u670829\u65e5\u3060\u3063\u305f\u306e\u3067\u3001\u307b\u307c\u6642\u9593\u306e\u30ed\u30b9\u306a\u3057\u3067\u6e08\u3093\u3060\u3002\u3053\u308c\u304c\u9055\u3046\u91d1\u878d\u6a5f\u95a2\u3078\u306erollover\u3060\u3063\u305f\u3089\u6570\u9031\u9593\u304b\u304b\u3063\u305f\u53ef\u80fd\u6027\u3082\u3042\u308b\u3068\u601d\u3046\u306e\u3067\u3001\u4e00\u793e\u3067\u5b8c\u7d50\u3057\u3066\u3044\u305f\u306e\u306f\u5e78\u904b\u3060\u3063\u305f\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n

\u3068\u3044\u3046\u308f\u3051\u3067\u3001\u304b\u306a\u308a\u306e\u624b\u9593\u3060\u3063\u305f\u304c\u3088\u3046\u3084\u304f\u3059\u3063\u304d\u308a\u3057\u305f\u72b6\u614b\u306b\u623b\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002\u8ee2\u8077\u306e\u969b\u306b\u3082\u3046\u3061\u3087\u3063\u3068\u4e0b\u8abf\u3079\u3092\u3061\u3083\u3093\u3068\u3057\u3066\u3044\u308c\u3070\u3053\u3093\u306a\u624b\u9593\u3092\u304b\u3051\u305a\u306b\u6e08\u3093\u3060\u306e\u3060\u304c\u3001\u304a\u304b\u3052\u3067\u4ed6\u3067\u306f\u4f7f\u3044\u3088\u3046\u3082\u306a\u3044\u30ce\u30a6\u30cf\u30a6\u3092\u307e\u305f\u4e00\u3064\u7fd2\u5f97\u3055\u305b\u3089\u308c\u3066\u3057\u307e\u3063\u305f\u2026\u3002\u3044\u307e\u306e\u6bb5\u968e\u3067\u306fVanguard\u306e401(k)\u30d7\u30e9\u30f3\u306efund\u3082\u3044\u307e\u3044\u3061\u306a\u3082\u306e\u304c\u7d50\u69cb\u6df7\u3056\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4eca\u5f8c\u6539\u5584\u3055\u308c\u308b\u3068\u3044\u3046\u8a71\u306a\u306e\u3067\u3001\u305d\u308c\u304c\u5b9f\u73fe\u3059\u308c\u3070\u4eca\u5ea6\u8ee2\u8077\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3082401(k)\u3092\u3069\u3046\u3059\u308b\u304b\u306b\u306f\u60a9\u307e\u305a\u306b\u6e08\u307f\u305d\u3046\u306a\u306e\u304c\u6551\u3044\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u524d\u7de8\u304b\u3089\u306e\u7d9a\u304d\u3002Recharacterization\u30c7\u30d3\u30e5\u30fc\u306b\u3088\u3063\u3066Roth IRA\u3078\u306econvert\u984d\u3078\u306e\u300c\u4e8c\u91cd\u8ab2\u7a0e\u3082\u3069\u304d\u300d\u306f\u907f\u3051\u3089\u308c\u305f\u304c\u3001backdoor Roth\u306e\u6a5f\u4f1a\u304c\u4e8b\u5b9f\u4e0a\u9589\u3056\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u554f\u984c\u306f\u6b8b\u308b\u3002\u3088\u304f\u3088\u304f\u8003\u3048\u3066\u307f\u308b\u3068\u3053\u306e\u3053\u3068\u3082\u304b\u306a\u308a\u3082\u3063\u305f\u3044\u306a\u3044\u3068\u3044\u3046\u7d50\u8ad6\u306b\u81f3\u308a\u3001\u3053\u308c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u4e00\u822c\u7684\u3068\u3055\u308c\u3066\u3044\u308b\u5bfe\u7b56\u3092\u63a1\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u305d\u308c\u304cIRA\u304b\u3089401(k)\u3078\u306erollover\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-11653","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-finance"],"_links":{"self":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11653","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/comments?post=11653"}],"version-history":[{"count":3,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11653\/revisions"}],"predecessor-version":[{"id":11658,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11653\/revisions\/11658"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}