Index

Symbols

403(b) plans
Defined, Tax-sheltered annuity plan.
Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans.
Simplified Method to be used, Who must use the Simplified Method.
5% owners, 5% owners.

A

Age 70, Age 70½.
Alimony (see Qualified domestic relations orders (QDROs))
Annuities
5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts.
Defined, Annuity.
Fixed-period, Fixed-period annuities. , Fixed-period annuity.
Guaranteed payments, Guaranteed payments.
Joint and survivor annuities, Joint and survivor annuities.
Minimum distributions from, Minimum distributions from an annuity plan.
Payments under, Annuity payments.
Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996.
Rollovers, Annuity contracts.
(see also Rollovers)
Single-life, Annuities for a single life. , Single-life annuity.
Starting date of, Annuity starting date defined., Who must use the Simplified Method., Annuity starting before November 19, 1996., Annuity starting date.
Before November 19, 1996, Annuity starting before November 19, 1996.
Distribution on or after, Distribution On or After Annuity Starting Date
Transfers of contracts, Transfers of Annuity Contracts
Types of, Types of pensions and annuities.
Variable annuities, Variable annuities. , Variable Annuities, Death benefits.
Assistance (see Tax help)

B

Beneficiaries, Survivors and Beneficiaries

C

Capital gains
Lump-sum distributions, Capital Gain Treatment
Cash withdrawals (see Nonperiodic payments)
Child support (see Qualified domestic relations orders (QDROs))
Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.
Costs
Investment in the contract, Cost (Investment in the Contract)
Lump-sum distribution, determination for, Cost.

D

Death benefits, Death benefits.
Death of employee, Distributions after the employee's death., Survivors of employees.
Death of retiree, Survivors of retirees.
Deductible voluntary employee contributions, Deductible voluntary employee contributions.
Defined contribution plans, Defined contribution plan.
Designated Roth accounts
Costs, Designated Roth accounts.
Defined, Designated Roth account.
Qualified distributions, Designated Roth accounts.
Rollovers, Designated Roth accounts.
Disability pensions, Disability pensions. , Disability Pensions
Distributions, Examples
(see also Rollovers)
Beginning date for, Required beginning date.
Early distributions and penalty tax, Payment to you option., Tax on Early Distributions
Employer securities, Distributions of employer securities.
Loans treated as, Loans Treated as Distributions
Lump-sum, Distributions of employer securities., Lump-Sum Distributions, Examples
Minimum required, Recapture tax for changes in distribution method under equal payment exception.
Nonperiodic, taxation of, Taxation of Nonperiodic Payments
Periodic, taxation of, Taxation of Periodic Payments
Public safety employees, Qualified public safety employees.
Qualified reservist, Qualified reservist distributions.
U.S. savings bonds, Distribution of U.S. savings bonds.
Dividends, Taxation of Nonperiodic Payments

E

Early withdrawal from deferred interest account
Penalty tax on, Payment to you option., Tax on Early Distributions
Employer securities, distributions of, Distributions of employer securities.
Estate tax, Reduction for federal estate tax.
Deduction, Estate tax deduction.
Estimated tax, Estimated tax.
Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception.
Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions.

F

Figuring taxable amount, Figuring the Taxable Amount, Distribution of U.S. savings bonds.
Fixed-period annuities, Fixed-period annuities. , Fixed-period annuity.
Foreign employment contributions, Foreign employment contributions.
Form
4972, Lump-Sum Distributions
W-4P, Choosing no withholding.
Form 1040/1040A
Rollovers, How to report.
Form 1040X
Changing your mind on lump-sum treatment, Changing your mind.
Form 1099-INT
U.S. savings bonds distributions, Distribution of U.S. savings bonds.
Form 1099-R
10-year tax option for lump-sum distribution, 10-Year Tax Option
Corrected form, Introduction
Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions.
Exceptions to tax, Exceptions to tax.
Investment in the contract, Cost (Investment in the Contract)
Loan treated as distribution from plan, Reporting by plan.
Rollovers, How to report.
Tax-free exchanges, Tax-free exchange reported on Form 1099-R.
Form 4972
10-year tax option for lump-sum distribution, 10-Year Tax Option
Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment.
Form 5329
Recapture tax, Recapture tax for changes in distribution method under equal payment exception.
Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax.
Form RRB-1099-R, Form RRB-1099-R.
Form W-4P
Withholding from retirement plan payments, Choosing no withholding., Nonperiodic distributions.
Form W-4V
Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax
Free tax services, Free help with your tax return.
Frozen deposits, Frozen deposits.
Fully taxable payments, Fully Taxable Payments

G

General Rule, Partly Taxable Payments, General Rule
Death of retiree under, Survivors of retirees.
Investment in the contract, determination of, Cost (Investment in the Contract)
Guaranteed payments, Guaranteed payments.

H

Help (see Tax help)
Home purchase
Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans.

I

In-plan Roth rollovers, In-plan Roth rollovers.
Individual retirement accounts
Minimum distributions from, Minimum distributions from an individual account plan.
Rollovers, Rollovers
(see also Rollovers)
Interest deduction
Denial on loan from plan, Denial of interest deduction.

J

Joint and survivor annuities, Joint and survivor annuities.

L

Loans treated as distributions, Loans Treated as Distributions
Local government employees
Section 457 plans, Section 457 Deferred Compensation Plans
Losses
Lump-sum distribution, Losses.
Lump-sum distributions, Distributions of employer securities., Lump-Sum Distributions, Examples
10-year tax option, 10-Year Tax Option
Capital gain treatment, Capital Gain Treatment
Defined, Lump-Sum Distributions
Election of, Changing your mind.
Form 4972, Lump-Sum Distributions

M

Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception.
Missing children, photographs of, Reminders
Multiple annuitants, Multiple annuitants.
Multiple-lives annuities, Multiple-lives annuity.

N

Net Investment Income Tax, Net investment income tax., Distribution Before Annuity Starting Date From a Nonqualified Plan
Net unrealized appreciation (NUA), Net unrealized appreciation (NUA).
Deferring tax on, Distributions of employer securities.
Nonperiodic payments
Loan treated as, Loans Treated as Distributions
Taxation of, Taxation of Nonperiodic Payments
Nonqualified plans
Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan
General Rule to be used, Who must use the General Rule.
Loans treated as distributions from, Effect on investment in the contract.
Nonresident aliens
Railroad retirement, Nonresident aliens.

P

Partial rollovers, Partial rollovers.
Partly taxable payments, Partly Taxable Payments
Penalty taxes
Early distributions, Tax on Early Distributions
Excess accumulation, Tax on Excess Accumulation
Pensions
Defined, Pension.
Disability pensions, Disability pensions. , Disability Pensions
Types of, Types of pensions and annuities.
Periodic payments
Taxation of, Taxation of Periodic Payments
Withholding tax, Periodic payments.
Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers
Public school employees
Tax-sheltered annuity plans for (see 403(b) plans)
Publications (see Tax help)

Q

Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO)., Qualified domestic relations order (QDRO).
Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order.
Qualified employee annuities
Defined, Qualified employee annuity.
Simplified Method to be used, Who must use the Simplified Method.
Qualified employee plans
Defined, Qualified employee plan.
Simplified Method to be used, Who must use the Simplified Method.
Qualified plans, Who must use the General Rule.
(see also specific type of plan )
Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan
General Rule, Who must use the General Rule.
Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans.
Rollovers, Qualified retirement plan.
Qualified settlement income
Exxon Valdez litigation settlement, Qualified settlement income.

R

Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year.
Taxability of, Withholding Tax and Estimated Tax
Recapture tax
Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception.
Reemployment, Reemployment.
Related employers and related plans, Related employers and related plans.
Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans.
Required beginning date, Required beginning date.
Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception.
Retirement bonds, Retirement bonds.
Rollovers, Rollovers, Choosing the right option.
20% tax rate on distribution, Eligible rollover distribution.
Comparison of direct payment vs. direct rollover (Table 1), Choosing the right option.
Direct rollover to another qualified plan, Eligible rollover distribution., Direct rollover option.
In-plan Roth, In-plan Roth rollovers.
Nonspouse beneficiary, Rollovers by nonspouse beneficiary.
Nontaxable amounts, Rollover of nontaxable amounts.
Notice to recipients of eligible rollover distribution, Written explanation to recipients.
Property and cash distributed, Property and cash distributed.
Roth IRAs, Rollovers to Roth IRAs.
Substitution of other property, Rollovers of property.
Surviving spouse making, Rollover by surviving spouse.

S

Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans
Securities of employer, distributions of, Distributions of employer securities.
Self-employed persons' rollovers, Rollovers
Simplified Method, Partly Taxable Payments, Simplified Method
Death of retiree under, Survivors of retirees.
How to use, How to use the Simplified Method.
Investment in the contract, determination of, Cost (Investment in the Contract)
Not allowed, Who cannot use the Simplified Method.
Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments.
Single-life annuities, Annuities for a single life. , Single-life annuity.
Social security, tax on, Withholding Tax and Estimated Tax
State employees
Section 457 plans, Section 457 Deferred Compensation Plans
State insurer delinquency proceedings, State insurer delinquency proceedings.
Surviving spouse
Distribution rules for, Distributions after the employee's death.
Rollovers by, Rollover by surviving spouse.

T

Tables
Comparison of direct payment vs. direct rollover (Table 1), Choosing the right option.
Tax help, How To Get Tax Help
Tax-free exchanges, Tax-free exchange.
Ten percent tax for early withdrawal, Payment to you option., Tax on Early Distributions
Ten-year tax option, 10-Year Tax Option
Time for making rollover, Time for making rollover.
Transfers of annuity contracts, Transfers of Annuity Contracts
TTY/TDD information, How To Get Tax Help

U

U.S. savings bonds
Distribution of, Distribution of U.S. savings bonds.

V

Variable annuities, Variable annuities. , Variable Annuities
Voluntary employee contributions, Deductible voluntary employee contributions.

W

Withdrawals, Withdrawals.
Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions.
Withholding, Withholding Tax and Estimated Tax
10% rate used, Nonperiodic distributions.
20% of eligible rollover, Withholding requirements., Payment to you option., 20% Mandatory withholding.
Periodic payments, Periodic payments.
Railroad retirement, Tax withholding.
Worksheets
Simplified Method, How to use the Simplified Method.
Worksheet A, illustrated, Worksheet A. Simplified Method Worksheet for Bill Smith
Worksheet A, Simplified Method, Worksheet A. Simplified Method

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