Tax Planning for Retirees

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 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] Multiple Plan Loans and Refinancing of Plan Loans
  • —–[5] When a Plan Loan Becomes a Deemed Distribution
  • —–[6] Tax Treatment of the Repayment of Plan Loans
  • —–[7] Loan Offsets and Rollovers
  • § 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
  • —–[8] Rollovers that Involve Retiree Investment
  • § 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 Transfers to Buy Service Credits or Repay Contributions
  • § 4.13 Exemption from Forfeiture in Bankruptcy
  • § 4.14 Enhancement of an Annuity Contract on Demutualization of the Issuer
  • § 4.15 Plan Terminations and Conversions
  • § 4.16 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
  • § 4.17 Tax on Net Investment Income Not Applicable
  • § 4.18 Estate or Gift Tax Imposed on Plan Benefits

» Chapter 5 – INDIVIDUAL RETIREMENT ARRANGEMENTS (IRAs)