Retirement Benefits Tax Guide, 2006 Edition

Topics and Contents

1: Preliminary Considerations
2: Contributions from the Employee's Perspective
3: Employee's Basis in a Retirement Plan
4: Annuity Distributions
5: Lump-Sum Distributions
6: Rollovers and Related Transactions
7: In-Service Distributions--IRA Distributions--Plan Loans--Miscellaneous Post-Retirement Distributions
8: Death Benefits--Income, Estate, and Gift Taxes
9: Disability Benefits
10: Noncash Distributions
11: Retirement Benefits in Divorce and Separation
12: Social Security and Railroad Retirement Benefits
13: Restrictions on Benefits
14: Minimum Distributions
15: Nonqualified Deferred Compensation Plans
16: Foreign Plans and Foreign Employees
17: Withholding and Payroll Taxes
18: Tax Planning for Distribution
Finding Lists--Case Table
Topical Index