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https://www.scottsorrell.net/resource-center/retirement/traditional-vs-roth-ira
FMG Suite is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm
https://www.scottsorrell.net/resource-center/investment/the-pros-and-cons-of-an-nua-strategy
That's where net unrealized appreciation (NUA) strategies can sometimes be helpful
https://www.scottsorrell.net/resource-center/tax/does-your-child-need-to-file-a-tax-return
The IRS does not exempt anyone from the requirement to file a tax return based on age, even if your child is declared as a dependent on your tax return