CHAPTER 10
FUNDED NONQUALIFIED RETIREMENT PLANS
§ 10.01 Overview of Taxation of Plan Participants
-----[1] Plans Not Funded Through Trusts
-----[2] Annuities Used to Fund Nonqualified Plans
-----[3] Trusts Used to Fund Nonqualified Plans
-----[4] Annuity Payments Under a Plan Funded by a Trust or Annuity
-----[5] Non-Annuity Payments Under a Plan Funded by a Trust or Annuity
-----[6] Premature Distributions Under a Plan Funded by a Trust or Annuity
-----[7] Borrowing Under a Plan Funded by a Trust or Annuity
-----[8] Proceeds of Life Insurance Contracts
-----[9] Income Tax Withholding
§ 10.02 Attributes of Funded Nonqualified Plans
§ 10.03 Date Retirement Benefits May Begin
§ 10.04 Plans Not Funded Through Trusts
-----[1] Taxation of Interests Not Yet Vested
-----[2] Taxation of Income Earned by the Plan
-----[3] Treatment of Forfeitures Under the Plan
-----[4] Taxation of Proceeds from the Sale of Plan Property
-----[5] Gift of Unvested Property
-----[6] Grants of Stock Options to Employees
-----[7] Payments by Unfunded Government or Tax-Exempt Organization Plans
§ 10.05 Annuities Used to Fund Nonqualified Plans
§ 10.06 Trusts Used to Fund Nonqualified Plans
-----[1] Trust Plans Favoring Highly Compensated Employees
-----[2] Plan Disqualified Only Because Discriminatory
-----[3] Non-Discriminatory Plan Disqualified for Other Reasons
-----[4] Discriminatory Plan Also Disqualified for Other Reasons
§ 10.07 Penalty Tax on Premature Trust or Annuity Distributions
§ 10.08 Investment in a Plan (or Plan Program) Funded by a Trust or Annuity
-----[1] Identification of Plan Programs
-----[2] Determination of Employee Investment in a Plan Program
----------[a] Specified Contributions Less Previous Recovery of Investment
----------[b] Investment in a Plan or Plan Program Illustrated
----------[c] Trust Purchasing and Distributing an Annuity
§ 10.09 Annuity Payments from a Trust or Annuity Contract
-----[1] How Annuity Payments from a Trust or Annuity May Originate
-----[2] Amounts Received as an Annuity
----------[a] When Payments Are Taxable as Annuity Payments
----------[b] Variable Annuity Payments
----------[c] Interest Payments Not Annuity Payments
-----[3] Taxation of Annuity Payments
-----[4] A Plan’s Recoupment of Annuity Overpayments
§ 10.10 Non-Annuity Distributions from a Trust or Annuity Contract
-----[1] Taxation of Non-Annuity Distributions
-----[2] Certain Non-Annuity Payments Not Taxed
-----[3] Non-Annuity Payments Partially Taxed
-----[4] Non-Annuity Payments Fully Taxed
-----[5] Deduction of Loss on Final Non-Annuity Distribution
-----[6] Planning the Timing of a Lump Sum Distribution
-----[7] Conversion of Lump Sum Payment to Annuity Payments
§ 10.11 Special Treatment of Distributions of Employee Contributions
§ 10.12 Life Insurance Policy Owned by an Employer or Plan Trust
-----[1] Tax Treatment of Proceeds from Life Insurance Purchased by Employer or Plan
-----[2] Tax Treatment of Cost of Life Insurance Purchased by Employer or Plan
§ 10.13 Plan Distributions of Disability or Medical Reimbursement Benefits
§ 10.14 Plan Loans to Retirees
-----[1] Loans by Government Plans and Former Qualified Retirement Plans
-----[2] Loans by Other Funded Nonqualified Plans
§ 10.15 State Community Property Laws Generally Overridden
§ 10.16 Tax Withholding Under Funded Nonqualified Plans
-----[1] Income Tax Withholding on Contributions and Distributions
-----[2] Social Security (or FICA) Tax Withholding on Contributions and Distributions
§ 10.17 Estate or Gift Tax Imposed on Plan Benefits
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FUNDED NONQUALIFIED RETIREMENT PLANS
§ 10.01 Overview of Taxation of Plan Participants
-----[1] Plans Not Funded Through Trusts
-----[2] Annuities Used to Fund Nonqualified Plans
-----[3] Trusts Used to Fund Nonqualified Plans
-----[4] Annuity Payments Under a Plan Funded by a Trust or Annuity
-----[5] Non-Annuity Payments Under a Plan Funded by a Trust or Annuity
-----[6] Premature Distributions Under a Plan Funded by a Trust or Annuity
-----[7] Borrowing Under a Plan Funded by a Trust or Annuity
-----[8] Proceeds of Life Insurance Contracts
-----[9] Income Tax Withholding
§ 10.02 Attributes of Funded Nonqualified Plans
§ 10.03 Date Retirement Benefits May Begin
§ 10.04 Plans Not Funded Through Trusts
-----[1] Taxation of Interests Not Yet Vested
-----[2] Taxation of Income Earned by the Plan
-----[3] Treatment of Forfeitures Under the Plan
-----[4] Taxation of Proceeds from the Sale of Plan Property
-----[5] Gift of Unvested Property
-----[6] Grants of Stock Options to Employees
-----[7] Payments by Unfunded Government or Tax-Exempt Organization Plans
§ 10.05 Annuities Used to Fund Nonqualified Plans
§ 10.06 Trusts Used to Fund Nonqualified Plans
-----[1] Trust Plans Favoring Highly Compensated Employees
-----[2] Plan Disqualified Only Because Discriminatory
-----[3] Non-Discriminatory Plan Disqualified for Other Reasons
-----[4] Discriminatory Plan Also Disqualified for Other Reasons
§ 10.07 Penalty Tax on Premature Trust or Annuity Distributions
§ 10.08 Investment in a Plan (or Plan Program) Funded by a Trust or Annuity
-----[1] Identification of Plan Programs
-----[2] Determination of Employee Investment in a Plan Program
----------[a] Specified Contributions Less Previous Recovery of Investment
----------[b] Investment in a Plan or Plan Program Illustrated
----------[c] Trust Purchasing and Distributing an Annuity
§ 10.09 Annuity Payments from a Trust or Annuity Contract
-----[1] How Annuity Payments from a Trust or Annuity May Originate
-----[2] Amounts Received as an Annuity
----------[a] When Payments Are Taxable as Annuity Payments
----------[b] Variable Annuity Payments
----------[c] Interest Payments Not Annuity Payments
-----[3] Taxation of Annuity Payments
-----[4] A Plan’s Recoupment of Annuity Overpayments
§ 10.10 Non-Annuity Distributions from a Trust or Annuity Contract
-----[1] Taxation of Non-Annuity Distributions
-----[2] Certain Non-Annuity Payments Not Taxed
-----[3] Non-Annuity Payments Partially Taxed
-----[4] Non-Annuity Payments Fully Taxed
-----[5] Deduction of Loss on Final Non-Annuity Distribution
-----[6] Planning the Timing of a Lump Sum Distribution
-----[7] Conversion of Lump Sum Payment to Annuity Payments
§ 10.11 Special Treatment of Distributions of Employee Contributions
§ 10.12 Life Insurance Policy Owned by an Employer or Plan Trust
-----[1] Tax Treatment of Proceeds from Life Insurance Purchased by Employer or Plan
-----[2] Tax Treatment of Cost of Life Insurance Purchased by Employer or Plan
§ 10.13 Plan Distributions of Disability or Medical Reimbursement Benefits
§ 10.14 Plan Loans to Retirees
-----[1] Loans by Government Plans and Former Qualified Retirement Plans
-----[2] Loans by Other Funded Nonqualified Plans
§ 10.15 State Community Property Laws Generally Overridden
§ 10.16 Tax Withholding Under Funded Nonqualified Plans
-----[1] Income Tax Withholding on Contributions and Distributions
-----[2] Social Security (or FICA) Tax Withholding on Contributions and Distributions
§ 10.17 Estate or Gift Tax Imposed on Plan Benefits
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other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
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matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
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