Taxation of Distributions from Qualified Plans

Boca Raton, FL: Warren, Gorham & Lamont, 1997 WYSIWYG pricing--no added shipping charge for standard shipping within USA. Ex-Company Library. Black & blue wraps with yellow-orange & white titles, sections paginated separately but about 5 cm thick (about 1200 pp). Sticker mark on title page, department name rubber-stamped on a preliminary page. Contains the original 1991 text (where not superseded) in the first third of the volume, and the 1997 supplement (ISBN 0-7913-3095-8) in the latter two-thirds. Contents of main text: conceptual framework, historical background, & authorities; periodic & annuity payments; tax deferred annuity distributions; lump-sum distributions (entirely replaced by supplement); distributions of employer securities; distributions under domestic relations orders; accident, health, & disability benefits; in-service distributions (replaced by supplement); withdrawal of employee contributions; treatment of life insurance contracts; excess deferrals, excess contributions, & excess aggregate contributions; early distributions: 10% additional income tax (replaced by supplement); excess distributions & accumulations: 15% excise & estate taxes (replaced by supplement); minimum distributions: 50% excise tax; IRAs: taxing distributions of deductible, nondeductible, & excess contributions; reversions (replaced by supplement); rollovers (replaced by supplement); plan-to-plan transfers; distributions from disqualified plans; estate planning; administrative requirements (replaced by supplement). Appendices: IRS tables, forms, & publications; QDRO documents; hardship withdrawal documents (replaced by supplement); participant loan documents; other sample plan provisions; tables & methodology for computing 15% excise & estate taxes; tax communication to employees. Supplement contains updates or replacements to above, plus a new chapter on international tax issues and a cumulative index. Shipping weight 4 lbs.. Wraps. Near Fine/No dj. 23½ X 16½ cm.