Taxation of Distributions from Qualified Plans

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Practice Area: Treatises, Pension & Benefits Brand: WG&L,Checkpoint

Taxation of Distributions from Qualified Plans
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Taxation of Distributions from Qualified Plans provides detailed, step-by-step guidance on how to approach and resolve any issues that may arise in establishing qualified retirement plans as well as planning for and reporting distributions from various types of qualified plans.

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Table of Contents

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Chapter 1: Introduction: Conceptual Framework, Historical Background, and Authorities
Chapter 2: Periodic and Annuity Payments
Chapter 3: Tax Deferred Annuity Distributions
Chapter 4: Lump-Sum Distributions
Chapter 5: Distributions of Employer Securities
Chapter 6: Distributions Under Domestic Relations Orders
Chapter 7: Accident, Health, and Disability Benefits
Chapter 8: In-Service Distributions
Chapter 9: Withdrawal of Employee Contributions and Designated Roth Contributions
Chapter 10: Treatment of Life Insurance Contracts
Chapter 11: Corrective Distributions
Chapter 12: Early Distributions: 10 Percent Additional Income Tax
Chapter 13: Excess Distributions and Accumulations: The Repealed 15 Percent Excise and Estate Taxes
Chapter 14: Minimum Distributions; 50 Percent Excise Tax
Chapter 15: IRAs: Taxing Distributions of Deductible, Nondeductible, and Excess Contributions
Chapter 16: Reversions
Chapter 17: Rollovers
Chapter 18: Plan-To-Plan Transfers
Chapter 19: Distributions From Disqualified Plans
Chapter 20: Estate Planning
Chapter 21: Administrative Requirements
Chapter 22: International Tax Issues
Chapter 23: Governmental Plans
Appendix A. IRS Tables
Appendix B. IRS Forms
Appendix C. IRS Publications
Appendix D. QDRO Documents
Appendix E. Hardship Withdrawal Documents
Appendix F. Participant Loan Documents
Appendix G. Other Sample Plan Provisions
Appendix H. [Reserved]
Appendix I. Tax Communications to Employees
Appendix J. Miscellaneous

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