Printer Friendly

Taxation of Distributions from Qualified Plans.

Six attorneys specializing in employee benefits wrote this book more for the recipients of distributions than plan administrators. It is designed to provide guidance on planning for and handling the reporting of distributions from qualified plans and individual retirement accounts. Annuities, both periodic and deferred, are covered along with lump-sum distributions, withdrawal of employee contributions and numerous other topics. There are chapters on estate planning issues, distributions from disqualified plans and administrative requirements. Sample plan language, Internal Revenue Service forms and other material are provided in the appendices.

This is an excellent reference book for use by tax accountants and attorneys.
COPYRIGHT 1991 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1991, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

Article Details
Printer friendly Cite/link Email Feedback
Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Nov 1, 1991
Previous Article:The 1991 Bankruptcy Yearbook and Almanac.
Next Article:Postretirement Benefits Other than Pensions: A Guide to SFAS 106.

Related Articles
Planning Tax-Deferred Property Transactions.
Withholding and deposit practice guide issued.
Federal legislation on state taxation of nonresident pension income.
New federal law restricts state taxation of nonresidents' pensions.
Keep executives happy: nonqualified plans may be an effective way to overcome retirement plan restrictions and reduced contribution amounts.
Erroneous plan distributions and the 60-day rollover period.
Retirement Planning: Tax and Financial Strategies, 2d ed.
Divorce, pensions and community property.
The CPA's Guide to Retirement Plans for Small Businesses.
Roth 401(k) distributions.

Terms of use | Copyright © 2017 Farlex, Inc. | Feedback | For webmasters