SEP-IRA (408K) TRANSFER TO IRA

I HAVE CLIENT WHO HAS A JACKSON ANNUITY UNDER A SEP-IRA (408K) PLAN. THE CONTRACT IS OVER 12YRS OLD AND WE CAN DO AN INTERNAL TRANSFER WITHIN JACKSON TO GIVE HIM A NEW HIGHER DEATH BENEFIT AND INCOME BENEFIT. HE IS A RETIRED PASTOR.

QUESTIONS:

  1. IF I WRITE ON THE NEW INTERNAL TRANSFER APPLICAITON AN IRA INSTEAD OF THE SEP-IRA (408K), IS THER ANY PROBLEMS THAT I CAUSE OR TAXABLE EVENT?
  2. SHOULD I JUST WRITE THE NEW APPL AS A SEP-IRA TO AVOID ANY PROBLEMS WITH TAXATION, IRS OR RMD’S?

THANK YOU FOR YOUR ASSISTANCE

DOUGLAS



Q 1 – No problem. A SEP IRA is just a traditional IRA with special contribution limits while working. A direct transfer between SEP IRAs and traditional IRAs is not reportable including if one or both are IRA annuities. The transfer is not a distribution and is non reportable, however any RMD due for the year must still be completed from one or more different IRAs.

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