Individual Retirement Accounts

At Bay State Savings Bank, we know how important it is to take control of your retirement, no matter where you are now. IRAs are one of the most efficient ways to save for your retirement. Please contact your tax / financial advisor for information pertaining to your personal situation.

For more information or to open an account, please call Customer Service at 508-890-9000 or 800-244-8161 or visit one of our branch locations.

What is a Traditional IRA?
A Traditional IRA is a special tax deferred savings plan authorized by the Federal Government to encourage you to accumulate money for retirement.

Who may contribute to a Traditional IRA?
Individuals who are under 70 1/2 years of age for the entire tax year and who have earned compensation or received alimony may contribute to a Traditional IRA.

When may I contribute to a Traditional IRA?
Qualified individuals can open or fund a Traditional IRA at any time. You have from January 1 of a calendar year until that year’s tax filing deadline (typically April 15 of the following calendar year) to make a contribution for that tax year. Contributions made after the previous year’s tax filing deadline are attributed to the current tax year.

What are the contribution limits for Traditional IRAs?
Qualified Traditional IRA owners are permitted to contribute $5,500 in tax years 2015 and 2016. Additional catch-up contributions can be made by qualified individuals over the age of fifty.

May I contribute the full amount to a Traditional IRA?
Individuals eligible to contribute to a Traditional IRA may contribute the maximum annual amount or 100% of their earned compensation and alimony, whichever is less.

Is my Traditional IRA contribution tax deductible?
If you and your spouse are not covered by an employer sponsored retirement plan, you will receive a full deduction regardless of your income. Participation by you or your spouse in an employer sponsored retirement plan will affect your ability to deduct your Traditional IRA contribution. Contact your tax / financial advisor for information pertaining to your personal situation.

Are distributions from a Traditional IRA free?
Distributions attributable to deductible contributions and earnings will generally be taxed as income in the tax year that they are withdrawn. If you have made non-deductible contributions, you will not have to pay tax on that portion.

When can I and must I take a distribution from a Traditional IRA?
You can withdraw funds from your Traditional IRA any time after you reach age 59 1/2. Typically, distributions taken prior to age 59 1/2 are subject to an IRS 10% early withdrawal penalty. This penalty may be waived under certain circumstances. Please consult your tax / financial advisor for more information. You are required to begin taking minimum distributions from your IRA at the age of 70 1/2.

What is a Roth IRA?
A Roth IRA is an individual retirement account to which participants are able to make annual non-deductible contributions. Unlike a Traditional IRA in which your earnings are tax-deferred, Roth IRA earnings can be tax free.

Who may contribute to a Roth IRA?
Your income and filing status will determine if you may contribute to a Roth IRA as well as the amount that you may contribute. Please contact your tax or financial advisor with regard to your personal situation.

When may I contribute to a Roth IRA?
Qualified individuals can open or fund a Roth IRA at any time. You have from January 1 of a calendar year until that year’s tax filing deadline (typically April 15 of the following calendar year) to make a contribution for that tax year. Contributions made after the previous year’s tax filing deadline are attributed to the current tax year.

What are the contribution limits for Roth IRAs?

Qualified Roth IRA owners are permitted to contribute $5,500 in tax years 2015 and 2016. Additional catch-up contributions can be made by qualified individuals over the age of fifty.

Is my Roth IRA contribution tax deductible?
No, contributions to a Roth IRA are not tax deductible.

Are distributions from a Roth IRA tax free?
“Qualified Roth IRA distributions” may be withdrawn tax and penalty free. “Non-qualified” distributions may be taxable and subject to an IRS 10% early distribution penalty.

When can I / must I take a distribution from a Roth IRA?
You may withdraw your contributions to your Roth IRA at any time. “Non-qualified” distributions may be taxable and subject to an IRS 10% early distribution penalty. You are never required to take a distribution from your account at any age.

What is a Simplified Employee Pension (SEP) IRA?
A SEP IRA is a retirement plan designed to benefit self-employed individuals and small business owners. Sole proprietorships, S and C corporations, partnership and LLCs qualify. Contributions to a SEP IRA are generally 100% tax deductible and investment earnings in a SEP IRA grow taxed deferred.

Who may contribute to a SEP IRA?
SEP IRAs are typically funded by an employer. However, there are certain situations where employees may also make contributions to their SEP IRA.

When can contributions be made to a SEP IRA?
Generally, a SEP must be established and funded by your tax filing deadline. Filing extensions extends the period for establishing and funding the SEP plan. For a sole proprietor, April 15th would be the deadline to establish and fund a SEP for the prior tax year.

What are the contribution limits for a SEP IRA?
In 2015 and 2016 a SEP IRA has a contribution limit of the lesser of $53,000 or 25% of participant’s compensation.

SEP IRA NOTE: Bay State Savings Bank acts solely as a SEP IRA’s custodian. The Bank has no responsibility for the administration of the SEP IRA.

What is a Coverdell ESA?
Coverdell Education Savings Accounts are an ideal way for you to begin saving money to help any young person you know pay for higher education expenses down the road. Contributions to a Coverdell ESA are not tax-deductible, but distributions used to pay for the qualified education costs of the named beneficiary are generally tax free.

Who may contribute to a Coverdell ESA?
Single filers who have earned compensation or have received alimony totaling less than $110,000 may contribute, regardless of age. Married individuals filing jointly who have earned compensation or have received alimony totaling less than $220,000 may contribute, regardless of age.

When may I contribute to a Coverdell ESA?
Qualified individuals can open or fund a Coverdell ESA at any time. You have from January 1 of a calendar year until that year’s tax filing deadline (typically April 15 of the following calendar year) to make a contribution for that tax year. Contributions made after the previous year’s tax filing deadline are attributed to the current tax year.

What are the contribution limits for Coverdell ESAs?
The contribution limit for qualified individuals is $2,000 annually per beneficiary below the age of 18. Beneficiaries are limited to receiving a total of $2,000 in contributions to one or more Coverdell ESAs annually, regardless of the contributors’ limits.

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1) You may make contributions to a Traditional IRA and a Roth IRA within the same year. However, your combined Traditional and Roth contributions may not exceed the maximum contribution limit in a given tax year.

2) The above information is not intended to provide specific advice or recommendations for any individual. We recommend that you consult your attorney, tax or financial advisor with regards to your personal situation.

Each depositor is insured by the FDIC to at least $250,000. All deposits above the FDIC insurance amount are insured by the Depositors Insurance Fund (DIF).