Please note that index links point to page beginnings from the print edition. Locations are approximate in e-readers, and you may need to page down one or more times after clicking a link to get to the indexed material.

Note: A page number followed by a roman f indicates figures; a roman t indicates tables; and a roman n indicates notes.

7-pay test, 378

60-day rollovers, 197, 209

401(k) plans:

     active participation status, 174

     cash balance plans vs., 204

     catch-up provisions, 185t, 536–537

     company stock into IRA rollover, 211–212

     contributions, 184t, 202–203, 424, 534

     db(k) plan, 203

     deferral limits, 184t

     as defined contribution plans, 204

     distributions, 209–210

     eligibility, 159, 204


Get How to Pay Zero Taxes 2015: Your Guide to Every Tax Break the IRS Allows now with O’Reilly online learning.

O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.