J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return

Chapter 7

Retirement and Annuity Income

7.1 Retirement Distributions on Form 1099-R

7.2 Lump-Sum Distributions

7.3 Lump-Sum Options If You Were Born Before January 2, 1936

7.4 Averaging on Form 4972

7.5 Capital Gain Treatment for Pre-1974 Participation

7.6 Lump-Sum Payments Received by Beneficiary

7.7 Tax-Free Rollovers From Qualified Plans

7.8 Direct Rollover or Personal Rollover

7.9 Rollover of Proceeds From Sale of Property

7.10 Distribution of Employer Stock or Other Securities

7.11 Survivor Annuity for Spouse

7.12 Court Distributions to Former Spouse Under a QDRO

7.13 When Retirement Benefits Must Begin

7.14 Payouts to Beneficiaries

7.15 Penalty for Distributions Before Age 59½

7.16 Restrictions on Loans From Company Plans

7.17 Tax Benefits of 401(k) Plans

7.18 Limit on Salary-Reduction Deferrals

7.19 Withdrawals From 401(k) Plans Restricted

7.20 Designated Roth Contributions to 401(k) Plans

7.21 Annuities for Employees of Tax-Exempts and Schools (403(b) Plans)

7.22 Government and Exempt Organization Deferred Pay Plans

7.23 Figuring the Taxable Part of Your Annuity

7.24 Life Expectancy Tables

7.25 When You Convert Your Endowment Policy

7.26 Reporting Employee Annuities

7.27 Simplified Method for Calculating Taxable Employee Annuity

7.28 Employee's Cost in Annuity

7.29 Withdrawals From Employer's Qualified Retirement Plan Before Annuity Starting Date

For employees, coverage in a qualified employer retirement plan is a valuable fringe benefit, as employer contributions are ...