Modify your thinking from the type of account to type of taxation. Every account you have can fall into 3 types of taxation: taxable, tax-deferred, or tax-free.
Taxable
- Individual bank & brokerage accounts
- Joint bank & brokerage accounts
- Trust bank & brokerage accounts
Tax Deferred
- Traditional IRAs
- Deducted annual contributions
- Earnings
- Rolled over employer plans (401(k), etc.)
- Pretax balance of employer plans
- 401(k)
- 457
- 403(b)
- SEP
- SIMPLE
- All company contributions
- Match
- Profit sharing
Tax Free
- Roth IRAs
- All contributions and conversions to Roth IRA (any new money on which you have already paid tax)
- Earnings within Roth IRA after the end of a five-year waiting period from first contribution (or at least age 59½, become disabled, or die)
- After-tax balance of employer plans
- After-tax employee contributions to 401(k), 403(b), or 457
- Roth employee contributions to 401(k), 403(b), or 457
- Earnings on Roth contributions to 401(k), 403(b), or 457 after the end of a five-year waiting period from first contribution (or at least age 59½, become disabled, or die)