Tax Planning for Retirees

Eligible Exempt Organization Plans

  • § 3.01 Overview of Taxation of Plan Participants
  • —–[1] When Payments Begin
  • —–[2] Timing, Form, and Taxation of Payments
  • —–[3] Tax Planning with Deferral Elections
  • —–[4] State Community Property Laws
  • —–[5] Divorce Property Settlements
  • § 3.02 Taxation of Plan Benefits
  • § 3.03 Date Payments Begin Under a Plan
  • —–[1] Earliest Date Payments May Begin
  • —–[2] Special Rule for Unforeseeable Emergencies
  • —–[3] Elections to Further Delay Payments
  • —–[4] Latest Date Distributions May Begin
  • § 3.04 Retiree Tax Planning with Deferral Elections
  • —–[1] Deferral to a Fixed or Determinable Future Time
  • —–[2] Retirees with Retirement Income Needs
  • —–[3] Retirees Wanting Maximum Deferral
  • —–[4] Retirees Wary of Irrevocable Maximum Deferrals
  • —–[5] Acceleration of Payments Prohibited
  • —–[6] Disability and Unforeseen Emergencies
  • § 3.05 Deferral Elections by Beneficiaries
  • § 3.06 Plan Payments after Divorce or Separation (QDROs)
  • § 3.07 Applicability of State Community Property Laws
  • § 3.08 Plan Participants Who Are Independent Contractors
  • § 3.09 Retiree Contributions of Sick, Vacation, and Back Pay
  • § 3.10 Tax-Free Restorative Contributions
  • § 3.11 Exemption from Forfeiture in Bankruptcy
  • § 3.12 Transition from a Taxable Organization to an Exempt Organization
  • § 3.13 Plan Terminations and Conversions
  • § 3.14 Tax Withholding from Plan Distributions
  • § 3.15 Tax on Net Investment Income Not Applicable
  • § 3.16 Estate or Gift Tax Imposed on Plan Benefits

» Chapter 4 – ELIGIBLE STATE/LOCAL GOVERNMENT PLANS