IRAs, 401(k)s & other retirement plans Taking your money out
Book - 1998
Saved in:
- Subjects
- Genres
- Law for laypersons
- Published
-
Berkeley, Calif. :
Nolo Press
[1998-]
- Language
- English
- Item Description
- Kept up-to-date between editions by revised printings.
Subtitle varies. - Physical Description
- volumes : illustrations, forms ; 23 cm
- ISBN
- 9781413330816
- Your Retirement Companion
- 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
- How Penalties Can Guide Planning
- 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
- Your RMD Age
- Life Expectancy Tables
- 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 Your Required Beginning Date
- Determining the Designated Beneficiary
- Distribution Methods
- Designated Beneficiary
- Eligible Designated 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 Your Required Beginning Date
- Administrative Details
- Distribution Methods
- Designated Beneficiary
- Eligible Designated 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 40l(k) Plans
- Taxation of Distributions
- Early Distribution Tax
- Ordering of Distributions
- Required Distributions
- Appendixes
- A. IRS Forms, Notices, and Schedules
- Certification for Late Rollover Contribution
- 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
- Form 8915-E, Qualified 2020 Disaster Retirement Plan Distributions and Repayments
- Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments
- Notice 2022-6
- B. Life Expectancy Tables for 2021 and Earlier
- Table I. Single Life Expectancy
- Table II. Joint Life and Last Survivor Expectancy
- Table III. Uniform Lifetime Table
- Table IV. Survivor Benefit Limits
- C. Life Expectancy Tables for 2022 and Later
- Table I. Single Life Expectancy
- Table II. Joint Life and Last Survivor Expectancy
- Table III. Uniform Lifetime Table
- Table IV. Survivor Benefit Limits
- Index