Qualified Retirement Plans

• § 2.01 Overview of Taxation of Participants in Qualified Retirement Plans
• —–[1] Benefit Payments Taxable When Received
• —–[2] Nontaxable Portion of Annuity Payments
• —–[3] Nontaxable Portion of Non-Annuity Payments
• —–[4] Penalty on Premature Distributions
• —–[5] Requirement for Spousal Annuity
• —–[6] Diversification of Employer Securities
• —–[7] Distribution of Employer Securities
• —–[8] Distributions by Stock Bonus Plans and ESOPs
• —–[9] Nontaxable Rollovers to an IRA or Other Plan
• —-[10] Borrowing from the Plan
• —-[11] Divorce Property Settlements
• —-[12] Assignment of Benefits in the Plan
• —-[13] Distributions of Annuity Contracts
• —-[14] Distributions of Life Insurance Contracts
• —-[15] Community Property Interest
• —-[16] Civilian and Military Employees of the Federal Government
• —-[17] Exempt Charitable Organization as a Plan Beneficiary
• —-[18] Income Tax Withholding
• —-[19] Retirees Born Before 1936

• § 2.02 Categories and Classifications of Qualified Retirement Plans

• § 2.03 Qualified Retirement Plans Receiving Special Tax Treatment
• —–[1] Qualified Governmental Plans
• —–[2] Qualified Church Plans
• —–[3] Section 403(b) Plans
• —–[4] Tier 2 Railroad Retirement Benefits
• —–[5] Self-Employed Individuals
• § 2.04 Date Retirement Benefits Begin under Qualified Retirement Plans
• —–[1] Limits on Time for Payments Generally
• —–[2] Earliest Date Retirement Benefits May Begin Without Penalty
• ———-[a] The Penalty on Premature Distributions and Applicable Exceptions
• —————[i] The Penalty Generally
• —————[ii] The Age  and Death Exceptions
• —————[iii] The Disability Exception
• —————[iv] The Substantially Equal Payment Exception
• ——————–[A] Substantially Equal Payments Generally
• ——————–[B] Substantially Equal Annuity Payments
• ——————–[C] Substantially Equal Non-Annuity Payments and Safe Harbors
• ——————–[D] Tailoring the Source and Amount of Payments
• ——————–[E] Potential IRS Relief for Erroneous Payments
• ——————–[F] Modifications of Payments Triggering Penalties and Interest
• —————[v] The Retirement Age Exception
• —————[vi] The QDRO Payments Exception
• —————[vii] Exception for Cost of Life Insurance
• —————[viii] Distributions Not Exceeding Itemized Medical Deductions
• —————[ix] Distributions to Military Reservists
• —————[x] The Qualified Birth or Adoption Exception
• ——————–[A] The Qualified Birth or Adoption Exception Generally
• ——————–[B] Recontributions of QBA Distributions
• ————————[I] QBA Distributions When Penalty Not Applicable
• ————————[II] QBA Distributions and Rollovers by Beneficiaries
• ——————–[C] Plans That Do Not Permit QBA Distributions
• —————[xi] Emergency Personal Expense Distributions
• —————[xii] Domestic Abuse Distributions
• —————[xiii] Distributions to Terminally Ill Individual
• —————[xiv] Long-Term Care Distributions
• —————[xv] Distributions for Qualified Federally Declared Disasters
• —————[xvi] Other Specific Exceptions to the Penalty
• ———-[b] Other Considerations in Applying the Penalty and Exceptions
• —————[i] Plan Loans to Taxpayers or Beneficiaries
• —————[ii] Five-Percent Owners
• —————[iii] Rollover Funds in a Recipient Plan
• —————[iv] Involuntary Distributions
• —————[v] Personal or Financial Hardship
• —————[vi] Deemed Distributions
• —————[vii] Form 5329 and the Statute of Limitations
• —–[3] Commencement of Distributions Under Section 401(k) and 403(b) Plans
• —–[4] Restriction on Pension Plan Payments before Retirement
• —–[5] Earliest Date Plans Are Required to Begin Benefit Payments
• —–[6] Election to Commence Distributions from a Stock Bonus Plan or ESOP
• —–[7] Latest Date Retirement Benefits May Begin

• § 2.05 Retiree Investment in a Plan (or a Plan Program)
• —–[1] Identification of Plan Programs
• —–[2] Determination of Retiree Investment in a Plan Program
• ———-[a] Formula for Determining Retiree Investment in a Plan Program
• ———-[b] Classification of Some Specific Types of Employee Contributions
• —————[i] Designated Employee Contributions
• —————[ii] Contributions Made at an Employee’s Election
• —————[iii] Contributions Allocable to a Plan Program Providing Life Insurance
• —————[iv] Contributions Allocable to Accident and Health Benefits
• —————[v] Payments of Principal and Interest on Nonqualified Plan Loans
• —————[vi] Contributions of Nontaxable Income
• —————[vii] Contributions While an Expatriate
• —————[viii] Deductible Employee Contributions Not Included
• —————[ix] Railroad Retirement Taxes
• ———-[c] Return of Investment in Plan Program
• ———-[d] Investment in a Plan or Plan Program Illustrated
• ———-[e] Self-Employed Individual’s Investment in a Plan or Plan Program

• § 2.06 Taxation of Plan Annuity Payments
• —–[1] Establishing an Annuity
• —–[2] Plan Payments Taxed as an Annuity
• ———-[a] Characteristics of Plan Payments Taxed as  Annuity Payments
• ———-[b] Variable Annuity Payments
• ———-[c] Interest Payments Not Annuity Payments
• —–[3] Taxable and Nontaxable Portions of Plan Annuity Payments
• ———-[a] Determining  Taxable and Nontaxable Portions Generally
• ———-[b] Annuity Payments for Life of Retiree
• —————[i] Types of Payouts over Retiree’s Lifetime
• —————[ii] Monthly Periodic Payments
• —————[iii] Periodic Payments That Are Quarterly, Semiannual, Annual, Etc.
• ———-[c] Annuity Payments for Lifetimes of Retiree and Beneficiary(s)
• —————[i] Types of Payouts over Lifetimes of Retiree and Beneficiaries
• —————[ii] Monthly Periodic Payments
• —————[iii] Periodic Payments That Are Quarterly, Semiannual, Annual, Etc.
• —————[iv] Different Annuity Amounts Paid to Retiree and Beneficiaries
• —————[v] Two Annuities Paid Under Single Plan Program
• ———-[d] Payments under a Fixed Term Annuity
• ———-[e] Increases or Decreases in the Annuity Payment
• ———-[f] Multiple Annuity Recipients or Multiple Annuities
• ———-[g] A Plan’s Recoupment of Annuity Overpayments
• ———-[h] Correction of Failure to Claim Full Recovery of Investment
• —–[4] Recovered and Unrecovered Investment in a Plan Annuity
• ———-[a] Recovered and Unrecovered Investment Generally
• ———-[b] Fully Recovered Investment in the Annuity
• ———-[c] Unrecovered Investment in the Annuity
• —–[5] Taxation of Variable Annuities Provided by Plans
• ———-[a] Variable Annuities Defined
• ———-[b] Computed Nontaxable Amount in Excess of Actual Payments
• ———-[c] Recovered or Unrecovered Investment in the Annuity
• —–[6] Nontaxable Annuities for Survivors of Slain Public Safety Officers

• § 2.07 Taxation of Non-Annuity Distributions
• —–[1] Non-Annuity Distributions Defined
• —–[2] Certain Non-Annuity Payments Not Taxable
• —–[3] Partially Taxable Non-Annuity Payments
• —–[4] Fully Taxable Non-Annuity Payments
• —–[5] Deduction of Loss on Final Non-Annuity Distribution
• —–[6] Phased Retirement Non-Annuity Payments
• —–[7] Retiree Repayment of Excessive Final Distribution

• § 2.08 Special Treatment of Distributions of Employee Contributions
• —–[1] Potential Tax Savings
• —–[2] Pre-1987 Employee Contributions

• § 2.09 Plan Ownership and Distribution of Employer Securities
• —–[1] Deferral  of Net Unrealized Appreciation in Distributed Employer Securities
• ———-[a] Plans and Securities Subject to the Net Unrealized Appreciation (NUA) Rule
• ———-[b] Net Unrealized Appreciation (NUA} Included in Lump Sum Distributions
• ———-[c] NUA in Distributions That Are Not Lump Sum Distributions
• ———-[d] Post-Distribution Sales of Employer Securities with NUA
• ———-[e] Rollovers of Employer Securities with NUA
• —–[2] Distributions of Employer Securities by Stock Bonus Plans and ESOPs
• ———-[a] Distributions by Stock Bonus Plans and ESOPs Generally
• ———-[b] Election of Five-Year Distribution of Entire Account Balance
• ———-[c] Right to Demand Distribution of Employer Securities
• ———-[d] Repurchase of Employer Securities Not Readily Tradable
• —————[i] Limited Period for Exercise of the Repurchase Option (or “Put”)
• —————[ii] Repurchase of an Installment Distribution of Employer Securities
• —————[iii] Repurchase of a Total Distribution of Employer Securities
• —————[iv] Rollover of Proceeds from Employer’s Repurchase of Employer Securities
• ———-[e] Definition of Employer Securities Distributable by Stock Bonus Plans and ESOPs
• ———-[f] Tax Planning for Lump Sum Distributions of Employer Securities
• —————[i] Significant Factors in Tax Planning for Distributions of Employer Securities
• —————[ii] The Potentially Optimum Result for a Lump Sum Distribution
• —————[iii] The IRS May Attempt to Associate NUA with Specific Stock Rolled Over
• —————[iv] Diminished Deferral for Non-Readily Tradable Stock
• —–[3] Election to Diversify Out of Employer Securities
• ———-[a] Election to Diversify Employer Securities Held by Defined Contribution Plans
• ———-[b] Election to Diversify Investments Held by ESOPs

• § 2.10 Nontaxable Transfers or Rollovers to a Different Plan or IRA
• —–[1] Transferring Plan Funds to another Plan or IRA Generally
• —–[2] Methods of Transferring Plan Funds to an IRA
• —–[3] Requirements for an Indirect Rollover to an IRA
• ———-[a] Indirect Rollovers to IRAs Generally
• ———-[b] Partial Indirect Rollovers to IRAs
• ———-[c] IRS Waivers of the 60-Day Rollover Requirement, and Taxpayer Self-Certifications
• —————[i] Waivers of the 60-Day Requirement and Taxpayer Self-Certification Generally
• —————[ii] Favorable IRS Waiver Rulings; Allowance of Automatic Waivers
• ——————–[A] IRS Considerations for Approving Waivers; Provision for Automatic Waivers
• ——————–[B] Favorable IRS Letter Rulings Due to Financial Institution Errors
• ——————–[C] Favorable IRS Letter Rulings Due to Death, Disability, or Illness
• ——————–[D] Favorable IRS Letter Rulings Due to Distribution Check Not Cashed
• ——————–[E] Favorable IRS Letter Rulings Due to Misleading or Nonexistent Advice
• ——————–[F] Favorable IRS Letter Rulings Due to Mishandling of Trustee Rollovers
• ——————–[G] Favorable IRS Letter Rulings Due to Casualty or Disaster
• ——————–[H] Favorable IRS Letter Rulings Due to Postal Error
• ——————–[I] Favorable IRS Letter Rulings Due to Incarceration of the Taxpayer
• ——————–[J] Favorable IRS Letter Rulings Due to Restrictions by a Foreign Country
• ——————–[K] Favorable IRS Letter Rulings Due to Events beyond Taxpayer’s Control
• ——————–[L] Favorable IRS Letter Rulings Where Equity Requires Waiver
• —————[iii] Unfavorable IRS Letter Rulings
• ——————–[A] Unfavorable IRS Letter Rulings: Distribution Not Eligible for Rollover
• ——————–[B] Unfavorable IRS Letter Rulings: Trustee Declines to Provide Information
• ——————–[C] Unfavorable IRS Letter Rulings: Funds Used for Personal Expenses, etc.
• ——————–[D] Unfavorable IRS Letter Rulings: Unconsummated Personal Use Intent
• ——————–[E] Unfavorable IRS Letter Rulings: Initial Absence of Rollover Intent
• ——————–[F] Unfavorable IRS Letter Rulings: Negligent Taxpayer Conduct
• ——————–[G] Unfavorable IRS Letter Rulings: Family and Work-Related Stress
• —————[iv] Self-Certification of Reasons for Violating the 60-Day Requirement
• ——————–[A] Self-Certification of Permissible Reasons for Delay Generally
• ——————–[B] Waiver Approved or Denied in the Course of an IRS Examination
• ——————–[C] Permissible Reasons for Self-Certification in Light of Prior Rulings
• ——————–[D] Factors That May Negate Permissible Reasons for Self-Certification
• —————[v] Limited Judicial Review of a Waiver Denial
• —–[4] No Rollovers for Certain Types of Distributions
• —–[5] Rollovers to IRAs of Distributions that Include Property Other than Cash
• —–[6] Rollovers by Surviving Spouse
• —–[7] Rollovers to IRAs by Nonspouse Beneficiaries
• —–[8] Rollovers to IRAs that Involve Retiree Investment
• ———-[a] Direct and Indirect Rollovers of Distributed Investment
• ———-[b] Multiple Rollovers from a Single Distribution
• —–[9] Timing of a Transfer from a Qualified Plan to an IRA or Roth IRA
• —–[10] Rollovers from One Qualified Plan to Another Qualified Plan
• ———-[a] Potential Benefits of a Rollover from a Qualified Plan to Another Qualified Plan
• ———-[b] Methods for Rolling Over Funds from a Qualified Plan to Another Qualified Plan
• ———-[c] Other Aspects of Rollovers from Qualified Plans to Other Qualified Plans

• § 2.11 Minimum Surviving Spouse Benefits Required of Plans
• —–[1] Planning Considerations Where Minimum Surviving Spouse Benefits Required
• —–[2] Plans Requiring Spousal Survivor Annuities
• ———-[a] Plans Requiring Spousal Survivor Annuities Generally
• ———-[b] Qualified Joint and Survivor Annuity (QJSA)
• —————[i] QJSA Defined
• —————[ii] QJSA Requirements Regarding Value, Marriage, Etc.
• —————[iii] When Plan Must Commence QJSA Payments
• ——————–[A] Commencement of  QJSA Payments Generally
• ——————–[B] Retirement At a Plan’s Normal Retirement Age
• ——————–[C] Retirement At a Plan’s Early Retirement Age
• ——————–[D] Separation Before Reaching Early or Normal Retirement Age
• —————[iv] How QJSA Payments Are Taxed
• —————[v] Recovered and Unrecovered Investment in a QJSA
• ———-[c] Qualified Preretirement Survivor Annuity (QPSA)
• —————[i] QPSA Defined
• —————[ii] QPSA Requirements Regarding Payments, Marriage, Etc.
• —————[iii] When Plan Must Commence QPSA Payments
• —————[iv] How QPSA Payments Are Taxed
• —–[3] Annuity Starting Date for a QJSA or QPSA
• —–[4] Waiver of a QJSA or QPSA
• ———-[a] Waiver Period for QJSA or QPSA
• ———-[b] Extended Waiver Period for QJSA
• ———-[c] Spousal Consent Required
• ———-[d] Optional Forms of Benefit after Waiver of a QJSA
• ———-[e] Optional Spousal Annuity in Lieu of QJSA
• ———-[f] When Waiver Not Allowed
• —–[5] Spousal Consent to Use Plan Benefits to Secure a Loan
• —–[6] Consent When Spouse Unavailable or Incapacitated
• —–[7] Exception for Profit-Sharing or Stock Bonus Plans
• ———-[a] When Spousal Annuity Requirements Do Not Apply
• ———-[b] Participant Waiver with Spousal Consent
• ———-[c] Plan Mergers, Spinoffs, and Similar Transfers
• ———-[d] Plan Distributions and Loans to the Participant
• —–[8] Exception for Accrued Benefits in an ESOP
• —–[9] Separate Accounts in Defined Benefit Plans
• —–[10] Treatment of Death Benefits
• —–[11] Payments Under Both a QJSA and a QPSA
• —–[12] Marriage and Divorce
• —–[13] Assignment or Transfer of Interest in a QJSA or QPSA
• —–[14] QJSAs for Unmarried Participants
• —–[15] Relative Values of QJSAs and Other Forms of Benefit
• —–[16] Distribution of a QJSA or QPSA Contract
• —–[17] Tax Planning for QJSAs and QPSAs
• ———-[a] Tax Deferral for Participants
• ———-[b] Tax Deferral for Surviving Spouses
• ———-[c] Planning with the QOSA
• ———-[d] Dealing with Refusal to Consent
• ———-[e] Marriage and Divorce Planning
• ———-[f] Planning for the QPSA

• § 2.12 Plan Distributions after Divorce or Separation (QDROs)
• —–[1] QDROs Generally
• —–[2] Qualified Retirement Plans Other than Governmental or Church Plans
• ———-[a] General Restrictions on QDRO Provisions
• ———-[b] QDRO Payments at Earliest Retirement Age
• ———-[c] No QDRO Payments to Previously Deceased Spouse or Former Deceased Spouse
• ———-[d] Survivor Benefits for Former Spouse
• —————[i] Benefits For Former Spouse, Not for Children
• —————[ii] Obtaining a QDRO after a Plan Participant’s Retirement
• ——————–[A] QDRO Sought After the Start of a Qualified Joint and Survivor Annuity
• ——————–[B] Pre-Retirement DRO Converted to Post-Retirement QDRO
• ——————–[C] QDRO Sought After the Start of a Qualified Optional Survivor Annuity
• ——————–[D] Obtaining a Post-Retirement QDRO When a QJSA or QOSA Is Not Available
• —————[iii] QDRO Sought After the Pre-Retirement Death of a Participant
• —————[iv] A Divorcing Spouse Should Seek a QDRO Expeditiously
• —–[3] Qualified Governmental Plans, Qualified Church Plans, and Certain 403(b) Plans
• —–[4] Rollovers by Divorced Spouse
• —–[5] Payment to Spouse Under Pre-QDRO Orders

• § 2.13 State Community Property Laws Generally Overridden

• § 2.14 Assignment or Transfer of Interest in a Qualified Retirement Plan

• § 2.15 Life Insurance Contracts Purchased by Qualified Retirement Plans
• —–[1] Purchased Life Insurance Contracts Generally
• ———-[a] Identifying Life Insurance Contracts Purchased by Qualified Plans
• ———-[b] Satisfaction of the Incidental Benefit Rule
• —–[2] Life Insurance Proceeds Paid Directly to Beneficiaries
• —–[3] Life Insurance Proceeds Paid to the Plan
• —–[4] Cost of Life Insurance Paid by a Plan
• —–[5] Distribution of a Life Insurance Contract by a Plan
• —–[6] Tax-Free Exchange of Distributed Life Insurance Contract for an Annuity

• § 2.16 Annuity Contracts Distributed by Qualified Retirement Plans
• —–[1] Distribution of Annuity Contracts Generally
• —–[2] Continuing Status of a Distributed Nontransferable Annuity
• ———-[a] When Distribution of Annuity Contract Remains Nontaxable
• ———-[b] Nontaxable Rollovers Involving 401 Annuity Contracts
• ———-[c] Alternate Conversion of a Distributing Plan to a Qualified Annuity Plan
• ———-[d] Enhancement of an Annuity Contract on Demutualization of the Issuer
• ———-[e] Allocating Plan Investment to Nontransferable Annuity Contracts
• —–[3] Treatment of Distributions of Transferable Annuity Contracts
• ———-[a] Entire Value of Transferable Annuity Included in Gross Income
• ———-[b] Allocating Plan Investment to Transferable Annuity Contracts
• ———-[c] Tax-Free Exchange of Transferable Annuity Contract
• —–[4] The Effect of Multiple Qualified Plan Programs

• § 2.17 Plan Payments of Disability or Medical Benefits or Premiums

• § 2.18 Plan Loans to Retirees or Beneficiaries
• —–[1] Tax Treatment of Plan Loans Generally
• —–[2] Tax Treatment of Qualified Residential Loans
• —–[3] Tax Treatment of 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
• —–[8] Refinancing to Cure a Default on a Five-Year Qualified Plan Loan
• —–[9] If and When to Borrow from a Qualified Plan
• ———-[a] Plan Loans as Alternatives to Loans from Outside Lenders
• ———-[b] Guidance Derived from the Above Three Examples
• ———-[c] Deductibility of Interest Does Not Significantly Affect the Choice of Loan
• ———-[d] Deduction of Plan Interest Disallowed for Key Employees and for Some Loans
• ———-[e] Effect of Plan Loans on Ability to Make Contributions to the Plan
• ———-[f] Termination of a Plan Loan on the Occurrence of Certain Events
• ———-[g] Investment (Basis) in the Plan Is Unaffected by Qualified Plan Loans
• ———-[h] An Unneeded Plan Loan Intended Only to Enhance the Plan’s Growth Rate
• ———-[i] Plan Loan from a Designated Roth Account within a Qualified Plan

• § 2.19 Federal Government Retirement Plans for Civilian Employees
• —–[1] Introduction to Federal Government Retirement Plans for Civilian Employees
• —–[2] CSRS and FERS Benefits
• ———-[a] The Alternative Annuity Option
• ———-[b] Voluntary Plan Contributions
• —–[3] TSP Distributions
• —–[4] CSRS or FERS Disability Annuity
• —–[5] Special FERS Death Benefit
• —–[6] Survivors of Slain Public Safety Officers

• § 2.20 Retirement Plans for Members of the U.S. Military

• § 2.21 Fewer Restrictions on Church, Governmental, and Some 403(b) Plans
• —–[1] Modification of Normal Requirements
• —–[2] Meaning of the Term “Unrestricted Section 403(b) Plan”

• § 2.22 Exempt Charitable Organization as a Plan Beneficiary

• § 2.23 Tax Withholding from Plan Distributions
• —–[1] Income Tax Withholding from Eligible Rollover Distributions
• —–[2] Periodic Payments that Are Not Eligible Rollover Distributions
• —–[3] Nonperiodic Payments that Are Not Eligible Rollover Distributions
• —–[4] Certain Dividend Distributions from ESOPs
• —–[5] Withholding of Social Security Taxes

• § 2.24 Certain Lump Sum Distributions for Retirees Born Before 1936
• —–[1] Special Tax Treatment of Certain Lump Sum Distributions
• —–[2] Definition of “Lump Sum Distribution”
• —–[3] Meaning of “Taxable Lump Sum”
• —–[4] Effect of Rollovers on Lump Sum Treatment
• —–[5] Income Averaging Election for Lump Sum Using Special Tax Rates
• ———-[a] Nontransferable Annuity Contract Not Part of a Lump Sum Distribution
• ———-[b] Lump Sum Distribution Includes Nontransferable Annuity Contract
• ———-[c] Effect of State Community Property Laws on Income Averaging Computation
• —–[6] Election of Special 20 Percent Tax Rate for Pre-1974 Amounts
• ———-[a] Treatment of Pre-1974 Portion
• ———-[b] Effect of the 20 Percent Rate Election on the Post-1973 Portion
• —–[7] Lump Sum Distribution Received by Beneficiaries, Trusts, Etc.
• ———-[a] Election of Special Tax Computations for Lump Sum Distribution
• ———-[b] Lump Sum Distribution Received by Two or More Beneficiaries
• ———-[c] Entire Lump Sum Distribution Received by Two or More Trusts
• —–[8] Effect of QDROs on Lump Sum Treatment

• § 2.25 Tax-Free Restorative Payments

• § 2.26 Tax on Net Investment Income Not Applicable

• § 2.28 Comparison of 401(k) Plans and 403(b) Plans
• —–[1] Comparison in General
• —–[2] Comparison of Contributions to the Plans
• ———-[a] Type of Contributions to the Plans
• ———-[b] Annual Limits on Contributions to the Plans
• ———-[c] Participation in Both a 403(b) Plan and a 401(k) Plan
• ———-[d] Participation in Both a 403(b) Plan and a 457 Government Plan
• —–[3] Vesting Schedules and Forfeitures
• —–[4] Earliest Date Distributions May Begin
• —–[5] Distribution Constraints on Various Categories of Plan Funds
• ———-[a] The Types of Contributions Held by the Plans
• ———-[b] Commencement of Distributions on Hardship
• ———-[c] Severance Due to Reservist’s Call to Active Duty
• ———-[d] Grandfather Treatment of Pre-1989 Assets
• —–[6] ERISA Requirements Imposed on Most Plans
• ———-[a] ERISA Requirements Not Imposed on Unrestricted 403(b) Plans
• ———-[b] Mandatory Commencement of Distributions
• ———-[c] Spousal Annuity Requirements
• ———-[d] Assignment or Alienation
• ———-[e] Inclusion as Optional Provisions
• —–[7] Qualified Domestic Relations Orders (QDROs)
• —–[8] Applicability of State Community Property Laws
• —–[9] Plan Payments for Participant’s Life Insurance
• —–[10] Transfers to Buy Service Credits or Repay Contributions
• —–[11] Lump Sum Distributions for Participants Born Before 1936
• —–[12] The Big Picture

» Chapter 3 – ELIGIBLE EXEMPT ORGANIZATION PLANS