J.K. Lasser's Your Income Tax 2017

Chapter 7 Retirement and Annuity Income

1. 7.1 Retirement Distributions on Form 1099-R
2. 7.2 Lump-Sum Distributions
3. 7.3 Lump-Sum Options If You Were Born Before January 2, 1936
4. 7.4 Lump-Sum Payments Received by Beneficiary
5. 7.5 Tax-Free Rollovers From Qualified Plans
6. 7.6 Direct Rollover or Personal Rollover
7. 7.7 Rollover of Proceeds From Sale of Property
8. 7.8 Distribution of Employer Stock or Other Securities
9. 7.9 Survivor Annuity for Spouse
10. 7.10 Court Distributions to Former Spouse Under a QDRO
11. 7.11 When Retirement Benefits Must Begin
12. 7.12 Payouts to Beneficiaries
13. 7.13 Penalty for Distributions Before Age 59½
14. 7.14 Restrictions on Loans From Company Plans
15. 7.15 Tax Benefits of 401(k) Plans
16. 7.16 Limit on Salary-Reduction Deferrals
17. 7.17 Withdrawals From 401(k) Plans Restricted
18. 7.18 Designated Roth Contributions to 401(k) Plans
19. 7.19 Annuities for Employees of Tax-Exempts and Schools (403(b) Plans)
20. 7.20 Government and Exempt Organization Deferred Pay Plans
21. 7.21 Figuring the Taxable Part of Commercial Annuities
22. 7.22 Life Expectancy Tables
23. 7.23 When You Convert Your Endowment Policy
24. 7.24 Reporting Employee Annuities
25. 7.25 Simplified Method for Calculating Taxable Employee Annuity
26. 7.26 Employee’s Cost in Annuity
27. 7.27 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 tax free within specified limits. Certain salary-reduction plans ...