UNFUNDED NONQUALIFIED EMPLOYER PLANS
10:0. Overview of Taxation of Plan Participants
10:1. Attributes of Unfunded Nonqualified Plans
10:2. Date Retirement Benefits May Begin
10:3. Treatment of Certain Restricted Assets and Transfers Offshore
10:4. Income Tax Withholding from Plan Payments
10:5. Estate or Gift Tax Imposed on Plan Benefits
FUNDED NONQUALIFIED EMPLOYER PLANS
11:0. Overview of Taxation of Plan Participants
11:1. Attributes of Funded Nonqualified Plans
11:2. Date Retirement Benefits May Begin
11:3. Plans Not Funded through Trusts
11:4. Annuities Used to Fund Nonqualified Plans
11:5. Trusts Used to Fund Nonqualified Plans
11:6. Penalty Tax on Premature Trust or Annuity Distributions
11:7. Investment in a Plan (or Plan Program) Funded by a Trust or Annuity
11:7.1. Identification of Plan Programs
11:7.2. Determination of Employee Investment in a Plan Program
11:8. Annuity Payments from a Trust or Annuity Contract
11:8.1. Amounts Received as an Annuity
11:8.2. Taxation of Annuity Payments
11:9. Non-Annuity Distributions from a Trust or Annuity Contract
11:10. Special Treatment of Distributions of Employee Contributions
11:11. Life Insurance Policy Owned by an Employer or Plan Trust
11:12. Plan Distributions of Disability or Medical Reimbursement Benefits
11:13. Plan Loans to Retirees
11:14. State Community Property Laws Generally Overridden
11:15. Tax Withholding under Funded Nonqualified Plans
11:16. Estate or Gift Tax Imposed on Plan Benefits
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10:0. Overview of Taxation of Plan Participants
10:1. Attributes of Unfunded Nonqualified Plans
10:2. Date Retirement Benefits May Begin
10:3. Treatment of Certain Restricted Assets and Transfers Offshore
10:4. Income Tax Withholding from Plan Payments
10:5. Estate or Gift Tax Imposed on Plan Benefits
FUNDED NONQUALIFIED EMPLOYER PLANS
11:0. Overview of Taxation of Plan Participants
11:1. Attributes of Funded Nonqualified Plans
11:2. Date Retirement Benefits May Begin
11:3. Plans Not Funded through Trusts
11:4. Annuities Used to Fund Nonqualified Plans
11:5. Trusts Used to Fund Nonqualified Plans
11:6. Penalty Tax on Premature Trust or Annuity Distributions
11:7. Investment in a Plan (or Plan Program) Funded by a Trust or Annuity
11:7.1. Identification of Plan Programs
11:7.2. Determination of Employee Investment in a Plan Program
11:8. Annuity Payments from a Trust or Annuity Contract
11:8.1. Amounts Received as an Annuity
11:8.2. Taxation of Annuity Payments
11:9. Non-Annuity Distributions from a Trust or Annuity Contract
11:10. Special Treatment of Distributions of Employee Contributions
11:11. Life Insurance Policy Owned by an Employer or Plan Trust
11:12. Plan Distributions of Disability or Medical Reimbursement Benefits
11:13. Plan Loans to Retirees
11:14. State Community Property Laws Generally Overridden
11:15. Tax Withholding under Funded Nonqualified Plans
11:16. 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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