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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.
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Copyright 1991, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Nov 1, 1991
Words:101
Previous Article:The 1991 Bankruptcy Yearbook and Almanac.
Next Article:Postretirement Benefits Other than Pensions: A Guide to SFAS 106.
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