FTYP

AcronymDefinition
FTYPFringe Theatre for Young People
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* The initial Roth contribution will not start the FTYP if it is recharacterized or revoked within seven days.
* Made after a five-tax-year period (FTYP) that begins on the earlier of the first day of the taxpayer's tax year (1) for which the first regular contribution is made to any Roth IRA or (2) in which the first conversion contribution is made to any Roth IRA.
72(t) or (2) a nonqualified distribution that is not currently included in income is allocable to a conversion contribution and made within an FTYP beginning on the first day of the tax year in which the conversion contribution was made (FTYP2).