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| Tekijä: | Hira, L. S. Pickman, M. |
| Otsikko: | How to minimize penalties on retirement plan distributions |
| Lehti: | Journal of Accountancy
1990 : JAN, VOL. 169:1, p.42-44, 46-48, 50 |
| Asiasana: | PENSION SCHEMES TAXATION REGULATIONS |
| Kieli: | eng |
| Tiivistelmä: | Review of the penalties that may apply when using qualified retirement plans for other purposes and how to minimize them. Premature distributions. Equal periodic payments. Late distributions. Required starting date. Distribution period. Postdeath distributions. Required minimums. Excess distributions and accumulations. Grandfathered amounts. Minimizing the taxes. Two Exhibits outline: rolling over benefits to an individual retirement account, and the spouse as sole beneficiary. A summary is given of the main points. |
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