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CHAPTER 4
ELIGIBLE STATE/LOCAL GOVERNMENT PLANS
§ 4.01 Overview of Taxation of Plan Participants
-----[1] Benefits Taxable When Received
-----[2] Penalty Tax on Premature Distributions
-----[3] Transfers to IRAs or Other Plans
-----[4] Borrowing from the Plan
-----[5] Income Tax Withholding
-----[6] Community Property Interest
-----[7] Exempt Charitable Organization as Plan Beneficiary
§ 4.02 Date Retirement Payments Begin Under a Plan
-----[1] Earliest Date Retirement Payments May Begin
-----[2] Penalty on Early Distribution of Amounts Rolled Over from Qualified Plans or IRAs
-----[3] Latest Date Retirement Benefits May Begin
§ 4.03 Taxation of Plan Distributions
§ 4.04 Plan Loans to Retirees or Beneficiaries
-----[1] Tax Law Treatment of Plan Loans
-----[2] Qualified Residential Loans
-----[3] Qualified 5-Year Term Loans
-----[4] Tax Treatment of the Repayment of Plan Loans
§ 4.05 Nontaxable Transfers or Rollovers to a Different Plan or IRA
-----[1] Transfers to Avoid Tax on Distribution
-----[2] Methods of Transferring Plan Funds to an IRA
-----[3] Requirements for an Indirect Rollover
-----[4] No Rollovers for Certain Types of Distributions
-----[5] Rollover of Distributions that Include Property Other than Cash
-----[6] Rollovers by Surviving Spouses
-----[7] Rollovers by Nonspouse Beneficiaries
§ 4.06 Plan Distributions After Divorce or Separation (QDROs)
-----[1] Divorce Settlements and QDROs
-----[2] Taxation of QDROs
-----[3] Rollovers by Divorced Spouse
§ 4.07 Applicability of State Community Property Laws
§ 4.08 Exempt Charitable Organization as a Plan Beneficiary
§ 4.09 Tax-Free Restorative Contributions
§ 4.10 Plan Participants Who Are Independent Contractors
-----[1] Identification of Qualifying Independent Contractors
-----[2] Separation from Service for an Independent Contractor
§ 4.11 Retiree Contributions of Sick, Vacation, and Back Pay
§ 4.12 Exemption from Forfeiture in Bankruptcy
§ 4.13 Enhancement of an Annuity Contract on Demutualization of the Issuer
§ 4.14 Plan Terminations and Conversions
§ 4.15 Tax Withholding from Plan Distributions
-----[1] Tax Withholding from Eligible Rollover Distributions
-----[2] Periodic Payments that are not Eligible Rollover Distribution
-----[3] Nonperiodic Payments that Are Not Eligible Rollover Distributions
-----[4] Withholding of Social Security Taxes
§ 4.16 Estate or Gift Tax Imposed on Plan Benefits
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ELIGIBLE STATE/LOCAL GOVERNMENT PLANS
§ 4.01 Overview of Taxation of Plan Participants
-----[1] Benefits Taxable When Received
-----[2] Penalty Tax on Premature Distributions
-----[3] Transfers to IRAs or Other Plans
-----[4] Borrowing from the Plan
-----[5] Income Tax Withholding
-----[6] Community Property Interest
-----[7] Exempt Charitable Organization as Plan Beneficiary
§ 4.02 Date Retirement Payments Begin Under a Plan
-----[1] Earliest Date Retirement Payments May Begin
-----[2] Penalty on Early Distribution of Amounts Rolled Over from Qualified Plans or IRAs
-----[3] Latest Date Retirement Benefits May Begin
§ 4.03 Taxation of Plan Distributions
§ 4.04 Plan Loans to Retirees or Beneficiaries
-----[1] Tax Law Treatment of Plan Loans
-----[2] Qualified Residential Loans
-----[3] Qualified 5-Year Term Loans
-----[4] Tax Treatment of the Repayment of Plan Loans
§ 4.05 Nontaxable Transfers or Rollovers to a Different Plan or IRA
-----[1] Transfers to Avoid Tax on Distribution
-----[2] Methods of Transferring Plan Funds to an IRA
-----[3] Requirements for an Indirect Rollover
-----[4] No Rollovers for Certain Types of Distributions
-----[5] Rollover of Distributions that Include Property Other than Cash
-----[6] Rollovers by Surviving Spouses
-----[7] Rollovers by Nonspouse Beneficiaries
§ 4.06 Plan Distributions After Divorce or Separation (QDROs)
-----[1] Divorce Settlements and QDROs
-----[2] Taxation of QDROs
-----[3] Rollovers by Divorced Spouse
§ 4.07 Applicability of State Community Property Laws
§ 4.08 Exempt Charitable Organization as a Plan Beneficiary
§ 4.09 Tax-Free Restorative Contributions
§ 4.10 Plan Participants Who Are Independent Contractors
-----[1] Identification of Qualifying Independent Contractors
-----[2] Separation from Service for an Independent Contractor
§ 4.11 Retiree Contributions of Sick, Vacation, and Back Pay
§ 4.12 Exemption from Forfeiture in Bankruptcy
§ 4.13 Enhancement of an Annuity Contract on Demutualization of the Issuer
§ 4.14 Plan Terminations and Conversions
§ 4.15 Tax Withholding from Plan Distributions
-----[1] Tax Withholding from Eligible Rollover Distributions
-----[2] Periodic Payments that are not Eligible Rollover Distribution
-----[3] Nonperiodic Payments that Are Not Eligible Rollover Distributions
-----[4] Withholding of Social Security Taxes
§ 4.16 Estate or Gift Tax Imposed on Plan Benefits
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| Copyright © 2005-2012 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.