(c) the child will not file a joint return for the taxable year.

The full distribution must be received within a single taxable year.

Costs that produce a benefit that will last substantially beyond the end of the taxable year.

Primarily, the designated Roth contributions have to be in the plan for at least five taxable years.

This cost could not be deducted in the current taxable year.

In addition, it must be (3) paid or incurred during the taxable year.

Therefore, the insurance is clearly an asset having a longer life than a single taxable year.

The surtax is effective for taxable years beginning after December 31, 2012.

This is true even if the services extend beyond the taxable year.

This automatically allows for adjustments to the basis during the taxable year.