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Amendment by section 1852(a)(7)(B), (C) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Basically, what Form 8880 is telling you is that any distribution from just about any employer pension plan, must be used to offset any eligible contribution. This does include defined benefit plans (a plan that typically bases your retirement benefits on age, service time and earnings).
Chapter 43. § 4974. Sec. 4974. Excise Tax On Certain Accumulations In Qualified Retirement Plans. I.R.C. § 4974 (a) General Rule —. If the amount distributed during the taxable year of the payee under any qualified retirement plan or any eligible deferred compensation plan (as defined in section 457 (b)) is less than the minimum required ...
Internal Revenue Code § 4974. Excise tax on certain accumulations in qualified retirement plans. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) General rule.
26 U.S.C. § 4974 (2022) Section Name §4974. Excise tax on certain accumulations in qualified retirement plans ... United States Code: SuDoc Class Number: Y 1.2/5: Contained Within: Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS Sec. 4974 - Excise tax on certain ...
Sec. 4974 - Excise tax on certain accumulations in qualified retirement plans. Contains. section 4974. Date. 2009. Laws In Effect As Of Date. February 1, 2010. Positive Law. No. Disposition. standard. Source Credit.
Rev. Rul. 2002-62. SECTION 1. PURPOSE AND BACKGROUND. .01 The purpose of this revenue ruling is to modify the provisions of Q&A-12 of. Notice 89-25, 1989-1 C.B. 662, which provides guidance on what constitutes a series of. substantially equal periodic payments within the meaning of § 72(t)(2)(A)(iv) of the.
