Publication 590 |
2000 Tax Year |
When Can I Withdraw or Use Assets?
An employer cannot prohibit distributions from a SEP-IRA. Also, an
employer cannot condition contributions to a SEP-IRA on the keeping of
any part of them in the account.
Distributions (withdrawals) from a SEP-IRA are subject to
traditional IRA rules. For information on these rules, including tax
treatment of distributions, tax-free rollovers, required
distributions, and income tax withholding, see Can I Move
Retirement Plan Assets? and When Can I Withdraw or Use IRA
Assets? in chapter 1.
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