英语词汇“pro rata rule”的翻译、意思、用法、释义-英汉经管词典

单词	pro rata rule
释义	pro rata rule Definition A rule that applies to distributions from Individual Retirement Accounts (IRA) that have been funded with both pre-tax and after-tax contributions. Upon withdrawal, pre-tax contributions are taxed as ordinary income and after-tax contributions are not taxed. The pro rata rule requires that any withdrawal include a proportionate amount of taxable and non-taxable funds.
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