Publication 590 |
2001 Tax Year |
When Can I Withdraw or Use Assets?
Your employer cannot prohibit distributions from your SEP-IRA. Also, your employer cannot condition contributions to a SEP-IRA on your keeping 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.
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|