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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
§ 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 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
§ 4.11 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
§ 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 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
§ 4.11 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.