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SIE: Account Types
SIE practice questionmediumRoth IRA

Which of the following is a key difference between a traditional IRA and a Roth IRA?

  1. ABoth types have required minimum distributions starting at age 73
  2. BTraditional IRA contributions may be tax-deductible; qualified Roth IRA withdrawals are tax-free✓ Correct answer
  3. CRoth IRA contributions are tax-deductible; traditional IRA contributions are not
  4. DRoth IRAs have no income limits for eligibility
Explanation

Why BTraditional IRA contributions may be tax-deductible; qualified Roth IRA withdrawals are tax-free

The key difference is the timing of the tax benefit: traditional IRA contributions may be tax-deductible (reducing current-year taxes), but withdrawals in retirement are taxed as ordinary income. Roth IRA contributions are made with after-tax dollars (no deduction), but qualified withdrawals in retirement are completely tax-free. Roth IRAs do not have required minimum distributions (RMDs) during the owner's lifetime, while traditional IRAs require RMDs starting at age 73.

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