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