Funded NonQualified Retirement Plans

• § 10.01 Overview of Taxation of Plan Participants
• —–[1] Plans Not Funded Through Trusts
• —–[2] Annuities Used to Fund Nonqualified Plans
• —–[3] Trusts Used to Fund Nonqualified Plans
• —–[4] Annuity Payments Under a Plan Funded by a Trust or Annuity
• —–[5] Non-Annuity Payments Under a Plan Funded by a Trust or Annuity
• —–[6] Premature Distributions Under a Plan Funded by a Trust or Annuity
• —–[7] Borrowing Under a Plan Funded by a Trust or Annuity
• —–[8] Proceeds of Life Insurance Contracts
• —–[9] Golden Parachute Payments
• —-[10] Income Tax Withholding

• § 10.02 Attributes of Funded Nonqualified Plans

• § 10.03 Date Retirement Benefits May Begin

• § 10.04 Plans Not Funded Through Trusts
• —–[1] Taxation of Property Interests Received
• ———-[a] Treatment of Property Interests Generally
• ———-[b] Meaning of Substantial Risk of Forfeiture
• —————[i] The IRS Position
• —————[ii] The Robinson Case
• —————[iii] Applicability [to Property Held by a Retiree
• —————[iv] Retiree Who Is a Stockholder
• —–[2] Taxation of Income Earned by the Plan
• —–[3] Treatment of Forfeitures Under the Plan
• —–[4] Taxation of Proceeds from the Sale of Plan Property
• —–[5] Gift of Unvested Property
• —–[6] Death of Participant Before Vesting of Property
• —–[7] Grants of Stock Options to Employees

• § 10.05 Annuities Used to Fund Nonqualified Plans

• § 10.06 Trusts Used to Fund Nonqualified Plans
• —–[1] Trust Plans Favoring Highly Compensated Employees
• —–[2] Plan Disqualified Only Because Discriminatory
• —–[3] Non-Discriminatory Plan Disqualified for Other Reasons
• —–[4] Discriminatory Plan Also Disqualified for Other Reasons
• —–[5] Nonqualified Trust Interest of a Highly Compensated Employee

• § 10.07 Penalty Tax on Premature Trust or Annuity Distributions
• —–[1] General Applicability of the Penalty and Exceptions
• —–[2] Exceptions for Former Qualified Plans
• —–[3] Funded Nonqualified Plans from Inception
• —–[4] Plan Loans to Taxpayers or Beneficiaries

• § 10.08 Investment in a Plan (or Plan Program) Funded by a Trust or Annuity
• —–[1] Identification of Plan Programs
• —–[2] Determination of Employee Investment in a Plan Program
• ———-[a] Specified Contributions Less Previous Recovery of Investment
• ———-[b] Investment in a Plan or Plan Program Illustrated
• ———-[c] Trust Purchasing and Distributing an Annuity

• § 10.09 Annuity Payments from a Trust or Annuity Contract
• —–[1] How Annuity Payments from a Trust or Annuity May Originate
• —–[2] Amounts Received as an Annuity
• ———-[a] When Payments Are Taxable as Annuity Payments
• ———-[b] Variable Annuity Payments
• ———-[c] Interest Payments Not Annuity Payments
• —–[3] Taxation of Annuity Payments
• —–[4] A Plan’s Recoupment of Annuity Overpayments

• § 10.10 Non-Annuity Distributions from a Trust or Annuity Contract
• —–[1] Taxation of Non-Annuity  Distributions
• —–[2] Certain Non-Annuity Payments Not Taxed
• —–[3] Non-Annuity Payments Partially Taxed
• —–[4] Non-Annuity Payments Fully Taxed
• —–[5] Deduction of Loss on Final Non-Annuity Distribution
• —–[6] Planning the Timing of a Lump Sum Distribution
• —–[7] Lump Sum Converted to Annuity (Wholly or Partially)
• —–[8] . Retiree Repayment of Excessive Final Distribution

• § 10.11 Special Treatment of Distributions of Employee Contributions

• § 10.12 Life Insurance Policy Owned by an Employer or Plan Trust
• —–[1] Tax Treatment of Proceeds from Life Insurance Purchased by Employer or Plan
• —–[2] Tax Treatment of Cost of Life Insurance Purchased by Employer or Plan

• § 10.13 Plan Distributions of Disability or Medical Reimbursement Benefits

• § 10.14 Plan Loans to Retirees
• —–[1] Loans by Government Plans and Former Qualified Retirement Plans
• —–[2] Loans by Other Funded Nonqualified Plans

• § 10.15 State Community Property Laws Generally Overridden

• § 10.16 Golden Parachute Payments

• § 10.17 Tax Withholding Under Funded Nonqualified Plans
• —–[1] Income Tax Withholding on Contributions and Distributions
• —–[2] Withholding of Social Security Taxes

• § 10.18 Tax on Net Investment Income Generally Not Applicable

• § 10.19 Estate or Gift Tax Imposed on Plan Benefits

» Chapter 11 – EMPLOYEE STOCK OPTIONS