CHAPTER 7Retirement and Annuity Income

7.1	Retirement Distributions on Form 1099‐R	174
7.2	Lump‐Sum Distributions	176
7.3	Lump‐Sum Options If You Were Born Before January 2, 1936	176
7.4	Lump‐Sum Payments Received by Beneficiary	177
7.5	Tax‐Free Rollovers From Qualified Plans	177
7.6	Direct Rollover or Personal Rollover	179
7.7	Rollover of Proceeds From Sale of Property	182
7.8	Distribution of Employer Stock or Other Securities	182
7.9	Survivor Annuity for Spouse	184
7.10	Court Distributions to Former Spouse Under a QDRO	184
7.11	When You Must Begin Receiving Required Minimum Distributions (RMDs)	185
7.12	Payouts to Beneficiaries	186
7.13	Penalty for Distributions Before Age 59¹/2	187
7.14	Restrictions on Loans From Company Plans	189
7.15	Tax Benefits of 401(k) Plans	191
7.16	Limit on Salary‐Reduction Deferrals	192
7.17	Withdrawals From 401(k) Plans Restricted	193
7.18	Designated Roth Account Within 401(k), 403(b), or Governmental 457 Plans	194
7.19	403(b) Plans (Tax‐Sheltered Annuity Plans) for Employees of Tax‐Exempts and Schools and Ministers	196
7.20	Government and Exempt Organization Deferred Pay Plans	197
7.21	Figuring the Taxable Part of Commercial Annuities	199
7.22	Life Expectancy Tables for Figuring Expected Return for Commercial Annuities	202
7.23	When You Convert Your Endowment Policy	205
7.24	Reporting Employee Annuities	205
7.25	Simplified Method for Calculating Taxable Employee Annuity	206
7.26	Withdrawals ...

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J.K. Lasser's Your Income Tax 2023, 2nd Edition by J.K. Lasser Institute