id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fsr-3404	Manuel, Timothy; Tangedahl, Lee; Swift, Kent	The impact of the Tax Cut and Jobs Act on IRA choice for moderate income investors	2018	21	.pdf	application/pdf	14245	404	59	In particular, the Traditional IRA combined with a taxable investment will be preferable to the Roth IRA if the Future Value of Traditional IRA � Future Value of Taxable Investment � Future Value of Roth IRA or if (1 � r)n �1 � tw� � tc�1 � r�1 � tc�� n � �1 � r�n (1) where r is the constant pre-tax rate of return, n is the number of years to retirement, tc is the tax rate at contribution and tw is the tax rate upon withdrawal.7 Withdrawals are assumed to begin after age 591⁄2 and at least 5 years after the funds are invested so that there are no tax penalties. Roth IRA In a Roth IRA the contributions are never tax deductible.	cache/fsr-3404.pdf	txt/fsr-3404.txt