Table of Contents
I. How to Use This Book
1. Types of Retirement Plans
Qualified Plans
Individual Retirement Accounts
Almost-Qualified Plans
Nonqualified Plans
2. An Overview of Tax Rules
Taxation Fundamentals
General Income Tax Rules for Retirement Plans
Income Tax on Qualified Plans and Qualified Annuities
Special Income Tax Rules for Tax-Deferred Annuities
Special Income Tax Rules for IRAs
3. Early Distributions: Taking Your Money Out Before the Law Allows
Exceptions to the Early Distribution Tax
Calculating the Tax
Reporting the Tax
Special Rules for IRAs
4. Substantially Equal Periodic Payments
Computing Periodic Payments
Implementing and Reporting Your Decision
Modifying the Payments
5. Required Distributions: Taking Money Out When You Have To
Required Distributions During Your Lifetime
Death Before Required Beginning Date
Death After Required Beginning Date
Special Rules for Tax-Deferred Annuities
Special Rules for Roth IRAs
Penalty
Reporting the Penalty
Waiver
6. Required Distributions During Your Lifetime
Required Beginning Date
Computing the Required Amount
Designating a Beneficiary
Special Rules for Annuities
Divorce or Separation
7. Distributions to Your Beneficiary If You Die Before Age 70˝
Determining the Designated Beneficiary
Distribution Methods
Spouse Beneficiary
Nonspouse Beneficiary
No Designated Beneficiary
Multiple Beneficiaries, Separate Accounts
Multiple Beneficiaries, One Account
Trust Beneficiary
Estate as Beneficiary
Annuities
Divorce or Separation
Reporting Distributions From IRAs
8. Distributions to Your Beneficiary If You Die After Age 70˝
Administrative Details
Spouse Beneficiary
Nonspouse Beneficiary
No Designated Beneficiary
Multiple Beneficiaries, Separate Accounts
Multiple Beneficiaries, One Account
Trust Beneficiary
Estate as Beneficiary
Annuities
Divorce or Separation
9. Roth IRAs
Taxation of Distributions
Early Distribution Tax
Ordering of Distributions
Required Distributions
10. Roth 401(k) Plans
Taxation of Distributions
Early Distribution Tax
Ordering of Distributions
Required Distributions
Appendixes
A. IRS Forms, Notices, and Schedules
Form 4972, Tax on Lump-Sum Distributions
Tax Rate Schedule for 1986
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans
Form 5498, IRA Contribution Information
Form 8606, Nondeductible IRAs
Revenue Ruling 2002-62
B. Life Expectancy Tables
Table I: Single Life Expectancy
Table II: Joint Life and Last Survivor Expectancy
Table III: Uniform Lifetime Table
Table IV: Survivor Benefit Limits
Index
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