Where can I get Notice 89-25 the reasonable interest rate for periodic IRA distributions before age 59 1/2?

IRS Notice 89-25, Q & A 12, explains what constitutes a series of substantially equal payments from an IRA to avoid the 10 percent additional tax on early distributions from qualified retirement plans. The entire text of Notice 89-25 is contained in the Internal Revenue Cumulative Bulletin 1989-1, at page 662, which is available at most IRS offices, law libraries, and some public libraries.

Will the IRS figure how much of my pension is taxable under the General Rule?

If you cannot use the Simplified Method, you can ask the IRS to figure the tax-free part of your pension under the General Rule. There is a $90 fee for this service. Publication 939, General Rule for Pensions and Annuities, contains a detailed explanation of the information required to be furnished with your request. Also, refer to Tax Topic 411, Pensions - The General Rule and the Simplified Method, for additional information. If your annuity starting date is after November 18, 1996, you generally cannot use the General Rule for annuity payments from a qualified plan.

References:

• Publication 939, General Rule for Pensions and Annuities
• Tax Topic 411, Pensions - The General Rule and the Simplified Method

My 1099-R forms do not show any FICA or Medicare deductions. Do we pay FICA on retirement?

No, you do not pay social security and Medicare taxes on retirement income.

References:

• Publication 15, Circular E, Employer's Tax Guide

I can't get my employer to pay me my pension money. Whom do I contact?

If you cannot get your employer to pay you your pension money, you should contact the Employee Benefits Security Administration (EBSA) of the Department of Labor. To find out which office you are serviced by, contact (866) 275-7922. Alternatively, you may write them at:

References:

• Employee Benefits Security Administration (EBSA)

This is the first year that I received retirement benefits. Are any of my benefits taxable?

If you receive retirement benefits in the form of pension or annuity payments, the amounts you receive may be fully taxable, or partly taxable in the year received. Refer to Tax Topic 410, Pensions and Annuities, for detailed information, or Publication 575, Pension and Annuity Income. For social security and equivalent railroad retirement benefits, refer to Tax Topic 423 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits.

References:

• Publication 575, Pension and Annuity Income
• Publication 915, Social Security and Equivalent Railroad Retirement Benefits
• Tax Topic 410, Pensions and Annuities
• Tax Topic 423, Social security and equivalent railroad retirement benefits

What are the tax options for lump-sum distributions from retirement plans?

Special tax computations are allowed for qualifying recipients of certain lump-sum distributions from retirement plans. Refer to Tax Topic 412 which discusses Lump-Sum Distributions, or Publication 575, Pension and Annuity Income.

References:

• Publication 575, Pension and Annuity Income
• Tax Topic 412, Lump-sum distributions

I received a lump-sum distribution when I retired. Is there any special tax treatment on lump-sum distribution?

You may be able to elect optional methods of figuring the tax on lump-sum distributions you received from a qualified retirement plan.

A lump-sum distribution is the distribution or payment, within a single tax year, of an employees entire balance from all of the employer's qualified pension, profit-sharing, or stock bonus plans. The distribution must have been made under specific conditions. For details, refer to Tax Topic 412 which discusses Lump Sum Distributions or Publication 575, Pension and Annuity Income.

References:

• Publication 575, Pension and Annuity Income
• Tax Topic 412, Lump-sum distributions

If we cash in a pension plan while in our thirties, what forms do we need to fill out?

You will need to file a Form 1040 and show the amount of withdrawal from your pension. Since you took the withdrawal before reaching age 59 1/2, you may need to pay a 10 percent additional tax on early distributions from qualified retirement plans that is reported on line 57 of Form 1040. The early distribution tax does not apply to any distribution that meets the criteria for one of several exceptions (seePublication 575 , "Tax on Early Distribution"). This tax applies to the distribution that you must include in gross income. It does not apply to any part of a distribution that is tax free, such as amounts that represent a return of your cost or that were rolled over to another retirement plan. You need to complete Form 5329 (PDF), Additional Taxes on Qualified Plans (including IRA's) and other tax-favored accounts and attach it to the tax return.

References:

• Form 5329 (PDF), Additional Taxes on Qualified Plans (including IRA's, Annuities) and other tax-favored accounts
• Instructions for Form 5329, Additional Taxes on Qualified Plans (including IRA's) and other tax-favored accounts
• Tax Topic 558, Tax on early distributions from retirement plans
• Publication 557 , Pension and Annuity Income

If we cash in a pension plan while in our thirties, when do we pay the taxes and penalties?

Because our tax system is a pay-as-you-go system, you may need to make an estimated tax payment by the due date for the quarter in which you received the distribution. When calculating your tax liability to determine whether you need to make an estimated tax payment, your total tax for the year should include the amount of the 10 percent additional tax on early distributions from qualified retirement plans unless any exception applies.

You would calculate the tax on Form 1040ES (PDF), Estimated Tax for Individuals, and any 10 percent additional tax on early distributions from qualified retirement plans on Form 5329 (PDF), Additional Taxes on Qualified Plans (including IRA's) and other tax-favored accounts.

References:

• Form 1040ES (PDF), Estimated Tax for Individuals
• Form 5329 (PDF), Additional Taxes Attributable on Qualified Plans (Including IRA's) and other tax-favored accounts
• Publication 505, Tax Withholding and Estimated Tax
• Tax Topic 451, Individual retirement arrangements (IRAs)
• Tax Topic 558, Tax on early distributions from retirement plans

Since money was withheld from my 401(k) distribution, do I have to include that money as income and do I pay the 10% early withdrawal fee as well?

Yes, you need to include in income the total amount of your 401(k) distribution reported on Form 1099R (PDF), Distributions From Pensions, Annuities, Retirement on Profit-Sharing Plans, IRAs Insurance Contracts, etc.. In addition, if you took the distribution, you will need to pay a 10 percent additional tax on early distributions from qualified retirement plans unless you meet the exceptions in Publication 575, Pension and Annuity Income.

References:

• Publication 575, Pension and Annuity Income
• Form 5329 (PDF), Additional taxes on Qualified Plans (including IRA's), and other tax-favored accounts
• Instructions for Form 5329, Additional Taxes on Qualified Plans (including IRA's), and other tax-favored accounts
• Tax Topic 558, Tax on early distributions from retirement plans
• Tax Topic 412, Lump-sum distributions

Can I withdraw funds penalty free from my 401(k) plan to purchase my first home?

If you are under the age of 59 1/2, you cannot withdraw funds from your 401(k) plan to purchase your first home without being subject to a 10 percent additional tax on early distributions from qualified retirement plans. However, depending on the rules for your 401(k) plan, you may be able to borrow money from your 401(k) to purchase your first home. Your plan administrator should have written information about your particular plan that explains when you can borrow funds from your 401(k) plan as well as other plan rules.

References:

• Publication 575, Pension and Annuity Income
• Publication 560, Retirement Plans for Small Business
• Tax Topic 424, 401(k) plans
• Tax Topic 558, Tax on early distributions from retirement plans

I changed jobs and my old employer sent me a check for my 401(k) money withholding 20% for Federal Income Tax. I rolled over the distribution to my 401(k) plan at my current employer within 60 days. Since money was withheld from the 401(k) distribution, do I have to include that money as income?

If the amount rolled over was the net amount, that is, the amount of the distribution less the tax withheld, then the 20% withholding amount not rolled over is included in gross taxable income and may be subject to a 10 percent additional tax on early distributions from qualified retirement plans. Use Form 5329 (PDF), Additional Taxes on Other Qualified Plans (including IRA's), and other tax-favored accounts, to report the penalty.

If the amount rolled over was the gross amount, that is, you added an amount equal to the withholding to the amount that was rolled over, you would not add any of that amount to gross taxable income this year or owe a 10 percent additional tax on early distributions from qualified retirement plans.

References:

• Publication 590, Individual Retirement Arrangements (IRAs)
• Form 5329 (PDF), Additional Taxes on Other Qualified Plan (including IRA's), and other tax-favored accounts
• Instructions for Form 5329, Additional Taxes on Other Qualified Plan (including IRA's), and other tax-favored accounts
• Tax Topic 558, Tax on early distributions from retirement plans
• Tax Topic 412, Lump-sum distributions

If I retire or am laid off before I am 59 1/2, can I withdraw the funds accumulated in a qualified employee profit sharing plan, 401(k), without having to pay a 10% penalty?

In most cases, if you withdraw funds from your 401(k) before you are 59 1/2, you must pay the 10 percent additional tax on early distributions from qualified retirement plans on any amounts that are not rolled into an IRA. However, there are some exceptions listed in Publication 560, Retirement Plans for Small Business and Publication 575, Pension and Annuity Income.

References:

• Publication 575, Pension and Annuity Income
• Publication 560, Retirement Plans for Small Business
• Tax Topic 558, Tax on early distributions from retirement plans
• Tax Topic 412, Lump-sum distributions

Can the 10% penalty for an early withdrawal from a retirement plan be deducted in the Adjusted Gross Income section of Form 1040 as a penalty on early withdrawal of savings?

No, the 10 percent additional tax on early distributions from qualified retirement plans you pay for a premature withdrawal does not qualify as a penalty for withdrawal of a savings account.

References:

• Publication 550, Investment Income and Expenses
• Publication 529, Miscellaneous Deductions
• Publication 575, Pension and Annuity Income
• Tax Topic 558, Tax on early distributions from retirement plans

After I was terminated by my employer I received a lump sum distribution from the Pension Plan. The entire distribution was identified on Form 1099-R as taxable and 20% tax was withheld. I've been told I need to pay an additional 10% tax. Why am I being taxed twice if 100% of the distribution was taxable to begin with?

If you take a distribution from certain pension plans before you have reached 59 1/2 years of age, you may be subject to an additional 10 percent tax on early distribution unless you meet the exceptions in Publication 575, Pension and Annuity Income. This 10 percent is in addition to the income tax you pay on the distribution. The total income tax you owe on your individual income tax return is reduced by any withholding or estimated tax payments, including the 20% withholding identified on your Form 1099-R.

References:

• Publication 575, Pension and Annuity Income
• Tax Topic 558, Tax on early distributions from retirement plans
• Tax Topic 412, Lump-sum distributions

I withdrew money from my 401(k) plan. What tax forms will I need to fill out?

You will need to file a Form 1040 and show the amount of distribution from your 401(k) plan on lines 16a and/or 16b. If you took a distribution prior to reaching age 59 1/2, you will need to pay a 10 percent additional tax on early distributions from qualified retirement plans that is reported on line 57 of Form 1040 unless you qualify for one of the exceptions discussed inPublication 575, Pension and Annuity Income. Depending upon how the distribution on your Form 1099-R is coded (refer to box 7 of the form), you may also need to complete Form 5329 (PDF), Additional Taxes on Other Qualified Plan (including IRA's), and other tax-favored accounts. Refer to the Instructions for Form 5329 , Additional Taxes on Other Qualified Plan (including IRA's), and other tax-favored accounts to determine if you need to file Form 5329.

References:

• Publication 575, Pension and Annuity Income
• Publication 560, Retirement Plans for Small Business
• Form 5329 (PDF), Additional Taxes on Other Qualified Plan (including IRA's), and other tax-favored accounts
• Instructions for Form 5329 , Additional Taxes on Other Qualified Plan (including IRA's), and other tax-favored accounts
• Tax Topic 558, Tax on early distributions from retirement plans
• Tax Topic 412, Lump-sum distributions

I left a company where I had an outstanding loan through my 401(k) and did not pay the loan back. How do I report this on my Form 1040?

You should receive a Form 1099-R reporting the outstanding loan as a distribution from the 401(k) plan. This income is reported as ordinary income on line 16b of Form 1040. If you are under the age of 59 1/2, you are also subject to a 10 percent additional tax on early distributions from qualified retirement plans unless you qualify for an exception listed in Publication 575, Pension and Annuity Income. This 10% additional tax is reported on line 57 of Form 1040. If you are subject to the 10 percent additional tax on early distributions from qualified retirement plans and the Form 1099-R has code 1 in Box 7, write "no" on the dotted line next to line 57. If you are subject to the 10 percent additional tax on early distributions from qualified retirement plans and the Form 1099-R does not have code 1 in Box 7, you also need to file Form 5329 (PDF), Additional Taxes on Qualified Plans (including IRA's), and other tax-favored accounts..

References:

• Publication 575, Pension and Annuity Income
• Form 5329 (PDF), Additional Taxes on Qualified Plans (including IRA's), and other tax-favored accounts
• Instructions for Form 5329, Additional Taxes on Qualified Plans (including IRA's), and other tax-favored accounts
• Tax Topic 558, Tax on early distributions from retirement plans
• Tax Topic 412, Lump-sum distributions

My understanding is that if I am over age 55 and default on a loan through my 401(k) when leaving the company, the 10% penalty is forgiven. Can you confirm that for me?

If you default on a loan from your 401(k), you are considered to have received a distribution from your 401(k). Whether or not you will have to pay the 10 percent additional tax on early distributions from 401 (K) plan depends on a number of factors, including your age.

In order to avoid the 10 percent additional tax on early distributions from qualified retirement plans, the following all must be true:

you received the distribution after you left the company

you left the company during or after the calendar year in which you reached age 55

your departure from the company qualifies as a separation from service

or, you must meet one of the other exceptions shown in Publication 560, Retirement Plans for Small Business and Publication 575, Pension and Annuity Income.

References:

• Publication 560, Retirement Plans for Small Business
• Publication 575, Pension and Annuity Income
• Tax Topic 558, Tax on early distributions from retirement plans

How long do I have to roll over a retirement distribution?

You must complete the rollover by the 60th day following the day on which you receive the distribution. (This 60-day period is extended for the period during which the distribution is in a frozen deposit in a financial institution). The IRS may waive the 60 day requirement where failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. To obtain the waiver in most cases, A request for a letter ruling must be made. A user fee of $90.00 will apply see Revenue Procedure 2003-16 (within IRS Bulletin 2003-4) . A written explanation of rollover must be given to you by the issuer making the distribution. For information on distributions which qualify for rollover treatment, refer to Tax Topic 413 , Rollovers from Retirement Plans . For information on the Direct Rollover Option, refer to Chapter 1 of Publication 590 , Individual Retirement Arrangements (IRA's).

References:

• Publication 17, Your Federal Income Tax
• Publication 575, Pensions and Annuity.
• Tax Topic 413, Rollovers from Retirement Plans

Since mutual fund distributions are typically made in the last quarter of a calendar year, is it sufficient to pay income taxes on the distributions by January 15th, or am I required to make quarterly estimated tax payments?

You do not have to make estimated tax payments until you receive income on which you will owe the tax. Since your mutual fund distributions are not made until the last quarter of the year, you need only make an estimated tax payment for the last quarter by January 15th. However, even if you make an adequate payment of tax by January 15th, you should also complete Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts, and attach it to your income tax return when you file, you may be assessed an estimated tax penalty by the IRS service center when your return is processed, otherwise because estimated tax payments are normally made in four equal installments and the IRS will not know your liability occurred in the fourth quarter. You should check the box on the front page of the Form 2210 to select the Annualized Income Installment method, and then complete Schedule AI on page 3. When you compute the penalty on page 2 of that form using the numbers from Schedule AI, your penalty will be $0 if you made an adequate payment. Even if you did not make the January 15th payment, or made an inadequate payment, the annualized income method on Form 2210 may significantly reduce the estimated tax penalty.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts

On December 20, I received a large mutual fund distribution. Due to the large distribution I'm going to owe $7,000 when I file my return. Is it okay to just pay the $7,000 when I file my return?

If the $7,000 in tax is a result of a distribution not covered by prepayments of tax, either through income tax withholding or estimated tax payments, you should make an estimated tax payment by January 15th of the next year. If you wait to pay the $7,000 with your return, you may be penalized for an underpayment of estimated taxes. Even if you make an adequate payment of tax by January 15th, you may be assessed an estimated tax penalty by the IRS service center when your return is processed unless you file Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts . This is because estimated tax payments are normally made in four equal installments and the IRS will not know your liability occurred in the fourth quarter unless you explained when the income was received.

You may be subject to the penalty if you owe at least $1,000 in tax after subtracting your withholding and credits from your tax liability, and you did not prepay at least 90% of your current year's tax or 100% of your previous year's tax. (The latter percentage is higher for higher (110 %) ($75,000 if MFS) income taxpayers with adjusted gross incomes from the previous year of more than $150,000.)

If you make an adequate payment by January 15th but made no earlier estimated tax payments, use Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts, to compute your penalty. Check the box on the front page selecting the Annualized Income Installment method, and then complete Schedule AI on page 3. When you compute the penalty on page 2 of that form using the numbers from Schedule AI, your penalty will be $0 if you made an adequate payment. Even if you did not make the January 15th payment or made an adequate payment, the annualized income method on Form 2210 may significantly reduce the estimated tax penalty.

For more information on estimated tax payments and the underpayment of estimated tax penalty, refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts

Where are mutual fund short-term capital gain distributions reported?

Capital gain distributions from a mutual fund are by definition long-term. That's why they appear only in Part II of Form 1040, Schedule D (PDF), Capital Gains and Losses. The annual statement you receive from your mutual fund may list short-term capital gains, but your Form 1099-DIV will show those amounts as ordinary dividends in box 1a.

Ordinary dividends (which include the mutual fund's profits from short term capital gains) are reported on Form 1040, Schedule B (PDF), Interest & Dividend Income , or Form 1040A, Schedule 1 (PDF), Interest and Ordinary Dividends, if the total is over $1500. In addition, you enter the total ordinary dividends on line 9a of Form 1040 or line 9a of Form 1040A.

The 2003 Form 1099-DIV has added box 1b "Qualified Dividends." This box shows the portion of the amount in box 1a may be eligible for the new 15% or 5% capital gains rates. See the instructions for Form 1040/1040A for how to determine the eligible amount and report this amount on line 9b of your Form 1040 or 1040A .

Refer to the line 13 instructions of Form 1040 for exceptions when you can enter capital gain distributions directly on line 13 of Form 1040 without having to file Schedule D.

References:

• Publication 564, Mutual Fund Distributions

On December 20, I received a large mutual fund distribution. Due to the large distribution I'm going to owe $7000 when I file my return. Is it okay to just pay the $7000 when I file my return?

If the $7,000 in tax is a result of a distribution not covered by prepayments of tax, either through income tax withholding or estimated tax payments, you should make an estimated tax payment by January 15th of the next year. If you wait to pay the $7,000 with your return, you may be penalized for an underpayment of estimated taxes. Even if you make an adequate payment of tax by January 15th, you may be assessed an estimated tax penalty by the IRS service center when your return is processed. This is because estimated tax payments are normally made in four equal installments and the IRS will not know your liability occurred in the fourth quarter unless you file Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts.

You may be subject to the penalty if you owe at least $1,000 in tax after subtracting your withholding from your estimated tax liability, and you did not prepay at least 90% of your current year's tax or an amount equal to 100% of your previous year's tax. (The latter percentage is higher for higher-income taxpayers with adjusted gross incomes from the previous year of more than $150,000.)

If you make an adequate payment by January 15th but made no earlier estimated tax payments, use Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts, to compute your penalty. Check the box on the front page selecting the Annualized Income Installment method, and then complete Schedule AI on page 3. When you compute the penalty on page 2 of that form using the numbers from Schedule AI, your penalty will be $0. Even if you did not make the January 15th payment, the annualized income method on Form 2210 may significantly reduce the estimated tax penalty if the income for which there was no prepayment of tax was earned in the third or fourth quarters of the year.

For more information on estimated tax payments and the underpayment of estimated tax penalty, refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates and Trusts

How do I calculate minimum the amount that must be withdrawn from my IRA after age 70 1/2?

You will need to get Publication 590, Individual Retirement Arrangements (IRAs) to find out this amount. Generally the minimum distribution is computed using one of three tables found in Publication 590. Table I is used by beneficiaries. Table II is for use by owners who have spouses who are more than 10 years younger. Table III is generally for use by unmarried owners and owners who have spouses who are not more than 10 years younger.

References:

• Publication 590, Individual Retirement Arrangements (IRAs)

If we cash in an IRA account while in our thirties, what forms do we need to fill out?

You will need to file a Form 1040 and show the amount of withdrawal from your IRA. Since you took the withdrawal before reaching age 59 1/2, unless you meet certain exceptions listed in Publication 590, Individual Retirement Arrangements (IRAs), you will need to pay an additional 10 percent tax on early distributions from qualified retirement plans that is reported on line 57 of Form 1040. You may need to complete Form 5329 (PDF), Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, and attach it to the tax return, if required. If you ever made nondeductible contributions to your IRA, you must complete Form 8606 (PDF), Nondeductible IRAs and Coverdell ESA's attach it to your return. Form 8606 is used to determine if the total amount of your distribution is tax free.

References:

• Publication 590, Individual Retirement Arrangements (IRAs)
• Form 5329 (PDF), Additional Taxes On Qualified Plans (Including IRAs), and Other Tax-Favored Accounts
• Instructions for Form 5329, Additional Taxes On Qualified Plans (Including IRAs), and Other Tax-Favored Accounts
• Tax Topic 451, Individual Retirement Arrangements (IRAs)
• Tax Topic 557, Tax on Early Distributions from Traditional and Roth IRA's.
• Form 8606 (PDF), Nondeductible IRSs and Coverdell ESA's

If we cash in an IRA account while in our thirties, when do we pay the taxes and penalties?

Because our tax system is a pay-as-you-go system, you may need to make an estimated tax payment by the due date for the quarter in which you received the distribution. When calculating your tax liability to determine whether you need to make an estimated tax payment, your total tax for the year should include the amount of the additional 10 percent tax on early distributions from qualified retirement plans unless any exception applies.

You would calculate the tax on Form 1040ES (PDF), Estimated Tax for Individuals, and any 10 percent additional tax on early distributions from qualified retirement plans on Form 5329 (PDF), Additional Taxes On Qualified Plans (Including IRA's) and Other Tax-Favored Accounts. Any 10 percent additional tax would go on Form 1040ES line 12 "other taxes," when completing the worksheet.

References:

• Form 1040ES (PDF), Estimated Tax for Individuals
• Form 5329 (PDF), Additional Taxes On Qualified Plans (Including IRA's) and Other Tax-Favored Accounts
• Publication 505, Tax Withholding and Estimated Tax
• Tax Topic 451, Individual Retirement Arrangements (IRAs)
• Tax Topic 557, Tax on Early Distribution from Traditional and Roth IRA's.

Can the 10% penalty for an early withdrawal from an IRA be deducted in the Adjusted Gross Income section of Form 1040 as a penalty on early withdrawal of savings?

No, the additional 10 percent tax on early distributions from qualified retirement plans you pay for a premature withdrawal of an IRA does not qualify as a penalty for withdrawal of a savings account.

References:

• Publication 550, Investment Income and Expenses
• Publication 575, Pension and Annuity Income
• Tax Topic 557, Tax on Early Distributions from Traditional and Roth IRA's.

How long do I have to roll over a distribution from a retirement plan to an IRA account?

You must complete the rollover by the 60th day following the day on which you receive the distribution. (This 60-day period is extended for the period during which the distribution is in a frozen deposit in a financial institution.) The IRS may waive the 60 day requirement in certain situations, such as in the event of a casualty, disaster, or other event beyond your reasonable control. To obtain a waiver, a request for a ruling must be made and a user fee of $90.00 will apply, See Revenue Procedure 2003-16 (within IRS Bulletin 2003-4). A written explanation of rollover must be given to you by the issuer making the distribution. For information on distributions which qualify for rollover treatment, refer to Tax Topic 413, Rollovers from Retirement Plans . For information on the Direct Rollover Option, refer to Publication 590 Individual Retirement Arrangement .

References:

• Publication 17, Your Federal Income Tax
• Tax Topic 413, Rollovers from Retirement Plans