QUALIFIED EMPLOYER RETIREMENT PLANS
3:0. Overview of Taxation of Participants in Qualified Employer Plans
3:1. Date Retirement Benefits Begin under Qualified Employer Plans
3:2. Employee Investment in a Plan (or a Plan Program)
3:2.1. Identification of Plan Programs
3:2.2. Determination of Employee Investment in a Plan Program
3:3. Taxation of Plan Annuity Payments (e.g., Monthly Pension Payments)
3:3.1. Plan Payments Taxed as an Annuity
3:3.2. Taxable and Nontaxable Portions of Plan Annuity Payments
3:3.2a. Annuity Payments for Life of Retiree
3:3.2b. Annuity Payments for Lifetimes of Retiree and Beneficiary(s)
3:3.2c. Payments under a Fixed Term Annuity
3:3.2d. Increases or Decreases in the Annuity Payment
3:3.2e. Multiple Annuity Recipients or Multiple Annuities
3:3.3. Recovered and Unrecovered Investment in a Plan Annuity
3:3.4. Taxation of Variable Annuities Provided by Plans
3:3.5. Nontaxable Annuities for Survivors of Slain Public Safety Officers
3:4. Taxation of Non-Annuity Distributions
3:4.1. Certain Non-Annuity Payments Not Taxable
3:4.2. Partially Taxable Non-Annuity Payments
3:4.3. Fully Taxable Non-Annuity Payments
3:4.4. Deduction of Loss on Final Non-Annuity Distribution
3:5. Special Treatment of Distributions of Employee Contributions
3:6. Plan Distributions of Appreciated Employer Securities
3:7. Nontaxable Transfers or Rollovers to a Different Plan or IRA
3:8. Minimum Surviving Spouse Benefits Required of Plans
3:8.1. Qualified Joint and Survivor Annuity (and Spousal Consent)
3:8.2. Qualified Pre-Retirement Survivor Annuity (and Spousal Consent)
3:8.3. Spousal Consent to Use Plan Benefit to Secure Loan
3:8.4. Spousal Consent When Spouse Unavailable or Incapacitated
3:9. Plan Distributions after Divorce or Separation (QDROs)
3:10. State Community Property Laws Generally Overridden
3:11. Assignment or Transfer of Interest in a Qualified Employer Plan
3:12. Life Insurance Policy Owned by a Qualified Employer Plan
3:13. Plan Distribution of Annuity or Life Insurance Contract
3:14. Plan Distributions of Disability or Medical Reimbursement Benefits
3:15. Plan Loans to Retirees or Beneficiaries
3:16. Federal Government Retirement Plans for Civilian Employees
3:17. Retirement Plans for Members of the U.S. Military
3:18. Fewer Restrictions on Church, Governmental, and Some 403(b) Plans
3:19. Exempt Charitable Organization as a Plan Beneficiary
3:20. Income Tax Withholding from Plan Distributions
3:21. Certain Lump Sum Distributions to Retirees Born Before 1936
3:21.1. Income Averaging Election for Lump Sum Using Special Tax Rates
3:21.2. Election of Special 20 Percent Tax Rate for Pre-1974 Amounts
3:21.3. Lump Sum Distribution Received by Beneficiaries, Trusts, Etc.
3:21.4. Effect of QDROs on Lump Sum Treatment
3:22. Estate or Gift Tax Imposed on Plan Benefits
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3:0. Overview of Taxation of Participants in Qualified Employer Plans
3:1. Date Retirement Benefits Begin under Qualified Employer Plans
3:2. Employee Investment in a Plan (or a Plan Program)
3:2.1. Identification of Plan Programs
3:2.2. Determination of Employee Investment in a Plan Program
3:3. Taxation of Plan Annuity Payments (e.g., Monthly Pension Payments)
3:3.1. Plan Payments Taxed as an Annuity
3:3.2. Taxable and Nontaxable Portions of Plan Annuity Payments
3:3.2a. Annuity Payments for Life of Retiree
3:3.2b. Annuity Payments for Lifetimes of Retiree and Beneficiary(s)
3:3.2c. Payments under a Fixed Term Annuity
3:3.2d. Increases or Decreases in the Annuity Payment
3:3.2e. Multiple Annuity Recipients or Multiple Annuities
3:3.3. Recovered and Unrecovered Investment in a Plan Annuity
3:3.4. Taxation of Variable Annuities Provided by Plans
3:3.5. Nontaxable Annuities for Survivors of Slain Public Safety Officers
3:4. Taxation of Non-Annuity Distributions
3:4.1. Certain Non-Annuity Payments Not Taxable
3:4.2. Partially Taxable Non-Annuity Payments
3:4.3. Fully Taxable Non-Annuity Payments
3:4.4. Deduction of Loss on Final Non-Annuity Distribution
3:5. Special Treatment of Distributions of Employee Contributions
3:6. Plan Distributions of Appreciated Employer Securities
3:7. Nontaxable Transfers or Rollovers to a Different Plan or IRA
3:8. Minimum Surviving Spouse Benefits Required of Plans
3:8.1. Qualified Joint and Survivor Annuity (and Spousal Consent)
3:8.2. Qualified Pre-Retirement Survivor Annuity (and Spousal Consent)
3:8.3. Spousal Consent to Use Plan Benefit to Secure Loan
3:8.4. Spousal Consent When Spouse Unavailable or Incapacitated
3:9. Plan Distributions after Divorce or Separation (QDROs)
3:10. State Community Property Laws Generally Overridden
3:11. Assignment or Transfer of Interest in a Qualified Employer Plan
3:12. Life Insurance Policy Owned by a Qualified Employer Plan
3:13. Plan Distribution of Annuity or Life Insurance Contract
3:14. Plan Distributions of Disability or Medical Reimbursement Benefits
3:15. Plan Loans to Retirees or Beneficiaries
3:16. Federal Government Retirement Plans for Civilian Employees
3:17. Retirement Plans for Members of the U.S. Military
3:18. Fewer Restrictions on Church, Governmental, and Some 403(b) Plans
3:19. Exempt Charitable Organization as a Plan Beneficiary
3:20. Income Tax Withholding from Plan Distributions
3:21. Certain Lump Sum Distributions to Retirees Born Before 1936
3:21.1. Income Averaging Election for Lump Sum Using Special Tax Rates
3:21.2. Election of Special 20 Percent Tax Rate for Pre-1974 Amounts
3:21.3. Lump Sum Distribution Received by Beneficiaries, Trusts, Etc.
3:21.4. Effect of QDROs on Lump Sum Treatment
3:22. Estate or Gift Tax Imposed on Plan Benefits
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| Copyright © 2005-2008 by Vorris J. Blankenship All Rights Reserved |
The author intends that this website provide accurate and authoritative information on the subject
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.
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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