Como quiere saber qué es roth IRA, acá le paso datos.
Yo vivo en USA y mi esposo es estadounidense. Sin embargo, yo no entendía hasta que , un día, me encontré con ésto en INTERNET:
Understanding the Roth IRA
March 26, 2001
Funds you deposit into a Roth IRA grow on a tax-free basis in the account until you withdraw them, unlike a regular IRA where funds grow on a tax-deferred basis. When you eventually retire (or meet certain other criteria) and withdraw funds from your Roth IRA, you will not have to pay any taxes on the earnings you've accumulated over the years. (Remember, when you withdraw money from a regular IRA, you have to pay taxes on the withdrawal as regular income.)
The reason that your withdrawals are tax-free is that the initial contributions you make to a Roth IRA are non-deductible -- you don't get a break on your tax bill when you put money into a Roth IRA as you do when you contribute to a regular IRA.
Am I eligible? If your 2000 AGI (adjusted gross income) is more than $160,000 (for a married couple, filing jointly) or $110,000 (for a single individual), you can stop reading right now; you're not eligible to make any contributions to a Roth IRA this year.
If your AGI is $150,000 or less (married, filing jointly) or $95,000 or less (filing singly), then you can contribute $2,000 per spouse to a Roth IRA. You can contribute to a Roth IRA even if you or your spouse is covered by a pension plan or by a company retirement plan like a 401(k).
If your AGI is between $150,001 and $160,000 (married, filing jointly) or between $95,001 and $110,000 (filing singly), the amount you can contribute is gradually phased out.
When can I take out money from a Roth IRA? There are lots of special rules that govern when you can take money out of a Roth IRA, so pay close attention.
Every IRA is made up of two types of funds: contributions, the money you put into the account, and earnings , the amount of any investment gains that your contributions have made while in the account (sometimes known as accumulated earnings ). Funds that you withdraw from the IRA are known as distributions .
Tax-Free and Penalty-Free Distributions You can take out contributions at any time from a Roth IRA without penalty and without any tax liability. Not that you'd want to take out those contributions; after all, it's the power of compounding that can really build up your portfolio over a long period of time. But, it's nice to know that you have access to some cash in case of a big emergency.
After a five year period, you can withdraw the earnings that have accumulated in your account without taxes or penalty, but only for the following very specific "life changes":
You reach the age of 59 1/2 You (or your spouse, children, or grandchildren) buy a first home (up to $10,000 only) You become disabled You die
One difference between a Roth IRA and a traditional IRA is that upon your death, your heirs would receive your Roth IRA proceeds entirely free from federal income taxes, whereas, in a regular IRA, your heirs would be liable for taxes on the total amount of your account.
Any funds taken out of your IRA for the above reasons and after the five-year period are known as a qualified distribution .
If you withdraw earnings for any reason other than those listed above, then you'll pay federal taxes at your regular income tax rate and a 10 percent premature withdrawal penalty. This is called an unqualified distribution .
Penalty-Free Distributions You can avoid the premature withdrawal penalty in some instances. Roth IRAs have some other provisions that give you a break on the penalty in the case of some other "life changes." You are exempted from the penalty, but not from the taxes, if you take out earnings from the account for the following reasons:
You need to pay medical expenses that are greater than 7.5 percent of your AGI You need to pay health insurance premiums because you are unemployed You need to pay for higher education expenses You buy a first home
Potential Pitfalls Another point is .......... SIGUE...........................................................................................