2026 IRA Quick Reference Guide

2026 IRA Quick Reference Guide

By Denise Appleby, MJ, APA, AKS, CISP, CRC, CRPS, CRSP

The 2026 IRA Quick Reference Guide is a practitioner-focused technical resource developed to support accurate interpretation and application of IRA rules in client-facing and compliance contexts. Designed for financial advisors, CPAs, attorneys, plan consultants, and retirement specialists, this guide consolidates complex IRA regulatory frameworks into structured, accessible reference material suitable for day-to-day professional use.

The 2026 edition reflects recent legislative, regulatory, and administrative developments affecting retirement accounts, including updates to distribution rules, reporting considerations, and evolving compliance interpretations. Content is organized to allow professionals to quickly confirm rule requirements and procedural standards across key IRA planning and operational areas.

Coverage includes:

• Traditional and Roth IRA eligibility and contribution frameworks

• Funding methods, recharacterizations, conversions, and rollover permissibility

• Distribution rules, early distribution penalty exceptions, and ordering rules

• Required Minimum Distribution (RMD) requirements and aggregation principles

• Beneficiary designation considerations and inherited IRA distribution structures

• Side-by-side Roth vs. Traditional IRA comparisons

• Transfer and rollover technical terminology and operational distinctions

• Qualified Charitable Distribution (QCD) rule structures

• Tax reporting forms and compliance touchpoints (e.g., Forms 1099-R, 5498, 8606, 5329)

This guide is built as a professional-grade technical desk reference — not basic education — created for practitioners who already know the fundamentals and need a dependable source for confirming rules, validating planning decisions, and reducing risk within advisory and compliance workflows.