Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines (Posted on December 18, 2017 by )


Lorman Distinguished Faculty MemberA 76-page PowerPoint presentation from a live Lorman Telecom webinar, “Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines,” is now available by clicking here.

The webinar covered distributions from qualified plans (pension, profit sharing, stock bonus, and 401(k), including Roth accounts), IRAs (regular and Roth), and commercial annuities. Topics covered:

  • Sources of distributions (employer contributions, employee deferrals, Roths, after-tax contributions, and rollovers);
  • Restrictions on how early and how late distributions can be taken;
  • Penalties on early withdrawals;
  • Taxation of lump sum distributions;
  • Taxation of withdrawals and partial distributions;
  • Taxation of annuities and other periodic payments;
  • Plan withholding and reporting; and
  • Participant reporting.

A download of the program and other information can be found at this link, which also contains a 50% discount code.