CHAPTER 3
ELIGIBLE EXEMPT ORGANIZATION PLANS

§ 3.01   Overview of Taxation of Plan Participants
-----[1]
  When Payments Begin
-----[2]
  Timing, Form, and Taxation of Payments
-----[3]
  State Community Property Laws
§ 3.02   Date Payments Begin Under a Plan
-----[1]   Limits on Payment Dates Generally
-----[2]   Earliest Date Payments May Begin
-----[3]   Latest Date Benefits May Begin
§ 3.03   Taxation of Plan Distributions
-----[1]   Taxation of Plan Distributions Generally
-----[2]   Elections to Defer Payment and Taxation
-----[3]   Payment to Third Parties
§ 3.04   Applicability of State Community Property Laws
§ 3.05   Plan Payments after Divorce or Separation (QDROs)
§ 3.06   Tax Withholding from Plan Distributions
§ 3.07   Estate or Gift Tax Imposed on Plan Benefits




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