Source: http://www.law.cornell.edu/uscode/text/26/72
Timestamp: 2014-12-19 17:44:51
Document Index: 214715770

Matched Legal Cases: ['§\u20091951', '§\u2009421', '§\u20092001', '§\u2009236', '§\u2009236', '§\u2009713', '§\u20091011', '§ 4', '§ 11', '§ 232', '§ 809', '§ 106', '§ 1', '§ 515', '§ 2001', '§ 1901', '§ 311', '§ 236', '§ 103', '§ 224', '§ 211', '§ 421', '§ 521', '§ 713', '§ 204', '§ 1101', '§ 1826', '§ 1011', '§ 5012', '§ 7811', '§ 11802', '§ 521', '§ 1403', '§ 361', '§ 203', '§ 303', '§ 1075', '§ 3436', '§ 6004', '§ 402', '§ 632', '§ 1', '§ 204', '§ 207', '§ 408', '§ 906', '§ 827', '§ 107', '§ 108', '§ 2113', '§ 100121', '§ 101', '§ 231', '§ 312', '§ 844', '§ 827', '§ 828', '§ 408', '§ 1', '§ 408', '§ 207', '§ 207', '§ 1', '§ 408', '§ 1', '§ 632', '§ 641', '§ 641', '§ 6004', '§ 6023', '§ 3436', '§ 3436', '§ 6023', '§ 6005', '§ 1075', '§ 1075', '§ 203', '§ 303', '§ 203', '§ 303', '§ 1704', '§ 1403', '§ 1463', '§ 1704', '§ 1704', '§ 361', '§ 361', '§ 361', '§ 1421', '§ 11802', '§ 11802', '§ 7815', '§ 7811', '§ 1011', '§ 5012', '§ 5012', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 5012', '§ 5012', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1018', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1018', '§ 1018', '§ 1018', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 1011', '§ 5012', '§ 1122', '§ 1122', '§ 1826', '§ 1122', '§ 1854', '§ 1852', '§ 1122', '§ 1852', '§ 1852', '§ 1852', '§ 1852', '§ 1123', '§ 1852', '§ 1852', '§ 1898', '§ 1101', '§ 1134', '§ 1134', '§ 1134', '§ 1134', '§ 1101', '§ 1134', '§ 1123', '§ 1123', '§ 1123', '§ 1826', '§ 1123', '§ 1852', '§ 1826', '§ 1123', '§ 1123', '§ 1826', '§ 1826', '§ 1826', '§ 1123', '§ 1135', '§ 523', '§ 211', '§ 523', '§ 421', '§ 713', '§ 521', '§ 713', '§ 521', '§ 713', '§ 491', '§ 713', '§ 491', '§ 713', '§ 713', '§ 523', '§ 222', '§ 222', '§ 103', '§ 103', '§ 265', '§ 236', '§ 237', '§ 237', '§ 236', '§ 236', '§ 236', '§ 265', '§ 236', '§ 236', '§ 312', '§ 312', '§ 312', '§ 311', '§ 1906', '§ 1901', '§ 1906', '§ 1951', '§ 1906', '§ 1901', '§ 1906', '§ 2001', '§ 2002', '§ 2001', '§ 2001', '§ 2001', '§ 2002', '§ 2005', '§ 2005', '§ 2005', '§ 515', '§ 515', '§ 106', '§ 106', '§ 106', '§ 4', '§ 4', '§ 2113', '§ 112', '§ 101', '§ 107', '§ 827', '§ 828', '§ 844', '§ 906', '§ 402', '§ 632', '§ 3436', '§ 203', '§ 303', '§ 1075', '§ 361', '§ 1403', '§ 1421', '§ 1463', '§ 1704', '§ 1101', '§ 1123', '§ 1011', '§ 1134', '§ 1135', '§ 1826', '§ 1826', '§ 1018', '§ 1854', '§ 1898', '§ 222', '§ 2', '§ 523', '§ 713', '§ 1875', '§ 227', '§ 2', '§ 103', '§ 236', '§ 306', '§ 554', '§ 713', '§ 2', '§ 265', '§ 312', '§ 103', '§ 1951', '§ 2001', '§ 11', '§ 1951', '§ 1011', '§ 100']

Investment in the contract before 1987 In the case of a plan which on May 5, 1986, permitted withdrawal of any employee contributions before separation from service, subparagraph (A) shall apply only to the extent that amounts received before the annuity starting date (when increased by amounts previously received under the contract after December 31, 1986) exceed the investment in the contract as of December 31, 1986.
Extension of paragraph (2)(B) to qualified tuition programs and Coverdell education savings accounts Notwithstanding any other provision of this subsection, paragraph (2)(B) shall apply to amounts received under a qualified tuition program (as defined in section 529
(b)) or under a Coverdell education savings account (as defined in section 530
(b)). The rule of paragraph (8)(B) shall apply for purposes of this paragraph.
Treatment of modified endowment contracts (A)
In general Notwithstanding paragraph (5)(C), in the case of any modified endowment contract (as defined in section 7702A)—
Treatment of certain burial contracts Notwithstanding subparagraph (A), paragraph (4)(A) shall not apply to any assignment (or pledge) of a modified endowment contract if such assignment (or pledge) is solely to cover the payment of expenses referred to in section 7702
(e)(2)(C)(iii) and if the maximum death benefit under such contract does not exceed $25,000.
Special rules for certain combination contracts providing long-term care insurance Notwithstanding paragraphs (2), (5)(C), and (10), in the case of any charge against the cash value of an annuity contract or the cash surrender value of a life insurance contract made as payment for coverage under a qualified long-term care insurance contract which is part of or a rider on such annuity or life insurance contract—
Anti-abuse rules (A)
In general For purposes of determining the amount includible in gross income under this subsection—
Regulatory authority The Secretary may by regulations prescribe such additional rules as may be necessary or appropriate to prevent avoidance of the purposes of this subsection through serial purchases of contracts or otherwise.
Special rules for computing employees’ contributions In computing, for purposes of subsection (c)(1)(A), the aggregate amount of premiums or other consideration paid for the contract, and for purposes of subsection (e)(6), the aggregate premiums or other consideration paid, amounts contributed by the employer shall be included, but only to the extent that—
Paragraph (2) shall not apply to amounts which were contributed by the employer after December 31, 1962, and which would not have been includible in the gross income of the employee by reason of the application of section 911 if such amounts had been paid directly to the employee at the time of contribution. The preceding sentence shall not apply to amounts which were contributed by the employer, as determined under regulations prescribed by the Secretary, to provide pension or annuity credits, to the extent such credits are attributable to services performed before January 1, 1963, and are provided pursuant to pension or annuity plan provisions in existence on March 12, 1962, and on that date applicable to such services, or to the extent such credits are attributable to services performed as a foreign missionary (within the meaning of section 403
(b)(2)(D)(iii), as in effect before the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001).
Rules for transferee where transfer was for value Where any contract (or any interest therein) is transferred (by assignment or otherwise) for a valuable consideration, to the extent that the contract (or interest therein) does not, in the hands of the transferee, have a basis which is determined by reference to the basis in the hands of the transferor, then—
Option to receive annuity in lieu of lump sum If—
Repealed. Pub. L. 94–455, title XIX, § 1951(b)(1)(A),Oct. 4, 1976, 90 Stat. 1836] (j)
Interest Notwithstanding any other provision of this section, if any amount is held under an agreement to pay interest thereon, the interest payments shall be included in gross income.
Repealed. Pub. L. 98–369, div. A, title IV, § 421(b)(1),July 18, 1984, 98 Stat. 794] (l)
Face-amount certificates For purposes of this section, the term “endowment contract” includes a face-amount certificate, as defined in section 2(a)(15) of the Investment Company Act of 1940 (15 U.S.C., sec. 80a–2), issued after December 31, 1954.
Special rules applicable to employee annuities and distributions under employee plans [(1)
Repealed. Pub. L. 93–406, title II, § 2001(h)(2),Sept. 2, 1974, 88 Stat. 957] (2)
Computation of consideration paid by the employee In computing—
any amount allowed as a deduction with respect to the contract under section 404 which was paid while the employee was an employee within the meaning of section 401
(c)(1) shall be treated as consideration contributed by the employer, and there shall not be taken into account any portion of the premiums or other consideration for the contract paid while the employee was an owner-employee which is properly allocable (as determined under regulations prescribed by the Secretary) to the cost of life, accident, health, or other insurance.
Life insurance contracts (A)
purchased as a part of a plan described in section 403
purchased by a trust described in section 401
(a) if the proceeds of such contract are payable directly or indirectly to a participant in such trust or to a beneficiary of such participant.
Repealed. Pub. L. 97–248, title II, § 236(b)(1),Sept. 3, 1982, 96 Stat. 510] (5)
Penalties applicable to certain amounts received by 5-percent owners (A)
This paragraph applies to amounts which are received from a qualified trust described in section 401
(a) or under a plan described in section 403
(a) at any time by an individual who is, or has been, a 5-percent owner, or by a successor of such an individual, but only to the extent such amounts are determined, under regulations prescribed by the Secretary, to exceed the benefits provided for such individual under the plan formula.
For purposes of this paragraph, the term “5-percent owner” means any individual who, at any time during the 5 plan years preceding the plan year ending in the taxable year in which the amount is received, is a 5-percent owner (as defined in section 416
(i)(1)(B)).
Owner-employee defined For purposes of this subsection, the term “owner-employee” has the meaning assigned to it by section 401
(c)(3) and includes an individual for whose benefit an individual retirement account or annuity described in section 408
(a) or (b) is maintained. For purposes of the preceding sentence, the term “owner-employee” shall include an employee within the meaning of section 401
Meaning of disabled For purposes of this section, an individual shall be considered to be disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration. An individual shall not be considered to be disabled unless he furnishes proof of the existence thereof in such form and manner as the Secretary may require.
Repealed. Pub. L. 97–248, title II, § 236(b)(1),Sept. 3, 1982, 96 Stat. 510] [(9)
Repealed. Pub. L. 98–369, div. A, title VII, § 713(d)(1),July 18, 1984, 98 Stat. 957] (10)
Determination of investment in the contract in the case of qualified domestic relations orders Under regulations prescribed by the Secretary, in the case of a distribution or payment made to an alternate payee who is the spouse or former spouse of the participant pursuant to a qualified domestic relations order (as defined in section 414
(p)), the investment in the contract as of the date prescribed in such regulations shall be allocated on a pro rata basis between the present value of such distribution or payment and the present value of all other benefits payable with respect to the participant to which such order relates.
Annuities under retired serviceman’s family protection plan or survivor benefit plan Subsection (b) shall not apply in the case of amounts received after December 31, 1965, as an annuity under chapter 73 of title 10 of the United States Code, but all such amounts shall be excluded from gross income until there has been so excluded (under section 122
(b)(1) or this section, including amounts excluded before January 1, 1966) an amount equal to the consideration for the contract (as defined by section 122
(b)(2)), plus any amount treated pursuant to section 101
(b)(2)(D) (as in effect on the day before the date of the enactment of the Small Business Job Protection Act of 1996) as additional consideration paid by the employee. Thereafter all amounts so received shall be included in gross income.
Special rules for distributions from qualified plans to which employee made deductible contributions (1)
Treatment of contributions For purposes of this section and sections 402 and 403, notwithstanding section 414
(h), any deductible employee contribution made to a qualified employer plan or government plan shall be treated as an amount contributed by the employer which is not includible in the gross income of the employee.
Repealed. Pub. L. 100–647, title I, § 1011A(c)(8),Nov. 10, 1988, 102 Stat. 3476] (3)
Amounts constructively received (A)
In general For purposes of this subsection, rules similar to the rules provided by subsection (p) (other than the exception contained in paragraph (2) thereof) shall apply.
Purchase of life insurance To the extent any amount of accumulated deductible employee contributions of an employee are applied to the purchase of life insurance contracts, such amount shall be treated as distributed to the employee in the year so applied.
Special rule for treatment of rollover amounts For purposes of sections 402
(a)(4), and 403
(e)(16), the Secretary shall prescribe regulations providing for such allocations of amounts attributable to accumulated deductible employee contributions, and for such other rules, as may be necessary to insure that such accumulated deductible employee contributions do not become eligible for additional tax benefits (or freed from limitations) through the use of rollovers.
Deductible employee contributions The term “deductible employee contributions” means any qualified voluntary employee contribution (as defined in section 219
(e)(2)) made after December 31, 1981, in a taxable year beginning after such date and made for a taxable year beginning before January 1, 1987, and allowable as a deduction under section 219
Accumulated deductible employee contributions The term “accumulated deductible employee contributions” means the deductible employee contributions—
Qualified employer plan The term “qualified employer plan” has the meaning given to such term by subsection (p)(3)(A)(i).
Government plan The term “government plan” has the meaning given such term by subsection (p)(3)(B).
Ordering rules Unless the plan specifies otherwise, any distribution from such plan shall not be treated as being made from the accumulated deductible employee contributions, until all other amounts to the credit of the employee have been distributed.
Loans treated as distributions For purposes of this section—
Treatment as distributions (A)
Loans If during any taxable year a participant or beneficiary receives (directly or indirectly) any amount as a loan from a qualified employer plan, such amount shall be treated as having been received by such individual as a distribution under such plan.
Assignments or pledges If during any taxable year a participant or beneficiary assigns (or agrees to assign) or pledges (or agrees to pledge) any portion of his interest in a qualified employer plan, such portion shall be treated as having been received by such individual as a loan from such plan.
Exception for certain loans (A)
General rule Paragraph (1) shall not apply to any loan to the extent that such loan (when added to the outstanding balance of all other loans from such plan whether made on, before, or after August 13, 1982), does not exceed the lesser of—
the greater of (I)
one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan, or (II)
Requirement that loan be repayable within 5 years (i)
Requirement of level amortization Except as provided in regulations, this paragraph shall not apply to any loan unless substantially level amortization of such loan (with payments not less frequently than quarterly) is required over the term of the loan.
Related employers and related plans For purposes of this paragraph—
the rules of subsections (b), (c), and (m) ofsection 414 shall apply, and
Denial of interest deductions in certain cases (A)
In general No deduction otherwise allowable under this chapter shall be allowed under this chapter for any interest paid or accrued on any loan to which paragraph (1) does not apply by reason of paragraph (2) during the period described in subparagraph (B).
Period to which subparagraph (A) applies For purposes of subparagraph (A), the period described in this subparagraph is the period—
on or after the 1st day on which the individual to whom the loan is made is a key employee (as defined in section 416
(i)), or
such loan is secured by amounts attributable to elective deferrals described in subparagraph (A) or (C) of section 402
Qualified employer plan, etc. For purposes of this subsection—
Qualified employer plan (i)
Government plan The term “government plan” means any plan, whether or not qualified, established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing.
Special rules for loans, etc., from certain contracts For purposes of this subsection, any amount received as a loan under a contract purchased under a qualified employer plan (and any assignment or pledge with respect to such a contract) shall be treated as a loan under such employer plan.
10-percent penalty for premature distributions from annuity contracts (1)
Imposition of penalty If any taxpayer receives any amount under an annuity contract, the taxpayer’s tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income.
Subsection not to apply to certain distributions Paragraph 1 shall not apply to any distribution—
attributable to the taxpayer’s becoming disabled within the meaning of subsection (m)(7),
allocable to investment in the contract before August 14, 1982, or [2]
under a qualified funding asset (within the meaning of section 130
(d), but without regard to whether there is a qualified assignment),
under an immediate annuity contract (within the meaning of section 72
(u)(4)), or
which is purchased by an employer upon the termination of a plan described in section 401
(a) and which is held by the employer until such time as the employee separates from service.
Change in substantially equal payments If—
Certain railroad retirement benefits treated as received under employer plans (1)
In general Notwithstanding any other provision of law, any benefit provided under the Railroad Retirement Act of 1974 (other than a tier 1 railroad retirement benefit) shall be treated for purposes of this title as a benefit provided under an employer plan which meets the requirements of section 401
Tier 2 taxes treated as contributions (A)
In general For purposes of paragraph (1)—
Tier 2 portion For purposes of subparagraph (A)—
With respect to compensation paid after 1984, the tier 2 portion shall be the taxes imposed by sections 3201
(b), 3211
(b), and 3221
Contributions not allocable to supplemental annuity or windfall benefits For purposes of paragraph (1), no amount treated as an employee contribution under this paragraph shall be allocated to—
Tier 1 railroad retirement benefit For purposes of paragraph (1), the term “tier 1 railroad retirement benefit” has the meaning given such term by section 86
Required distributions where holder dies before entire interest is distributed (1)
In general A contract shall not be treated as an annuity contract for purposes of this title unless it provides that—
Exception for certain amounts payable over life of beneficiary If—
any portion of the holder’s interest is payable to (or for the benefit of) a designated beneficiary,
such distributions begin not later than 1 year after the date of the holder’s death or such later date as the Secretary may by regulations prescribe,
Special rule where surviving spouse beneficiary If the designated beneficiary referred to in paragraph (2)(A) is the surviving spouse of the holder of the contract, paragraphs (1) and (2) shall be applied by treating such spouse as the holder of such contract.
Designated beneficiary For purposes of this subsection, the term “designated beneficiary” means any individual designated a beneficiary by the holder of the contract.
Exception for certain annuity contracts This subsection shall not apply to any annuity contract—
under a plan described in section 401
(a) which includes a trust exempt from tax under section 501, or
which is described in section 403
which is a qualified funding asset (as defined in section 130
(d), but without regard to whether there is a qualified assignment).
Special rule where holder is corporation or other non-individual (A)
In general For purposes of this subsection, if the holder of the contract is not an individual, the primary annuitant shall be treated as the holder of the contract.
Primary annuitant For purposes of subparagraph (A), the term “primary annuitant” means the individual, the events in the life of whom are of primary importance in affecting the timing or amount of the payout under the contract.
Treatment of changes in primary annuitant where holder of contract is not an individual For purposes of this subsection, in the case of a holder of an annuity contract which is not an individual, if there is a change in a primary annuitant (as defined in paragraph (6)(B)), such change shall be treated as the death of the holder.
10-percent additional tax on early distributions from qualified retirement plans (1)
Imposition of additional tax If any taxpayer receives any amount from a qualified retirement plan (as defined in section 4974
(c)), the taxpayer’s tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income.
Subsection not to apply to certain distributions Except as provided in paragraphs (3) and (4), paragraph (1) shall not apply to any of the following distributions:
In general Distributions which are—
attributable to the employee’s being disabled within the meaning of subsection (m)(7),
dividends paid with respect to stock of a corporation which are described in section 404
payments under a phased retirement annuity under section 8366a(a)(5) [3]
or 8412a
(a)(5) of title 5, United States Code, or a composite retirement annuity under section 8366a(a)(1) [3]
or 8412a(a)(1) of such title.
Medical expenses Distributions made to the employee (other than distributions described in subparagraph (A), (C), or (D)) to the extent such distributions do not exceed the amount allowable as a deduction under section 213 to the employee for amounts paid during the taxable year for medical care (determined without regard to whether the employee itemizes deductions for such taxable year).
Payments to alternate payees pursuant to qualified domestic relations orders Any distribution to an alternate payee pursuant to a qualified domestic relations order (within the meaning of section 414
(p)(1)).
Distributions to unemployed individuals for health insurance premiums (i)
to the extent such distributions do not exceed the amount paid during the taxable year for insurance described in section 213
(d)(1)(D) with respect to the individual and the individual’s spouse and dependents (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof).
Distributions from individual retirement plans for higher education expenses Distributions to an individual from an individual retirement plan to the extent such distributions do not exceed the qualified higher education expenses (as defined in paragraph (7)) of the taxpayer for the taxable year. Distributions shall not be taken into account under the preceding sentence if such distributions are described in subparagraph (A), (C), or (D) or to the extent paragraph (1) does not apply to such distributions by reason of subparagraph (B).
Distributions from certain plans for first home purchases Distributions to an individual from an individual retirement plan which are qualified first-time homebuyer distributions (as defined in paragraph (8)). Distributions shall not be taken into account under the preceding sentence if such distributions are described in subparagraph (A), (C), (D), or (E) or to the extent paragraph (1) does not apply to such distributions by reason of subparagraph (B).
Distributions from retirement plans to individuals called to active duty (i)
such distribution is from an individual retirement plan, or from amounts attributable to employer contributions made pursuant to elective deferrals described in subparagraph (A) or (C) of section 402
(g)(3) orsection 501
(c)(18)(D)(iii),
Certain exceptions not to apply to individual retirement plans Subparagraphs (A)(v) and (C) of paragraph (2) shall not apply to distributions from an individual retirement plan.
Periodic payments under qualified plans must begin after separation Paragraph (2)(A)(iv) shall not apply to any amount paid from a trust described in section 401
(a) or from a contract described in section 72
(e)(5)(D)(ii) unless the series of payments begins after the employee separates from service.
Change in substantially equal payments (A)
Deferral period For purposes of this paragraph, the term “deferral period” means the period beginning with the taxable year in which (without regard to paragraph (2)(A)(iv)) the distribution would have been includible in gross income and ending with the taxable year in which the modification described in subparagraph (A) occurs.
Employee For purposes of this subsection, the term “employee” includes any participant, and in the case of an individual retirement plan, the individual for whose benefit such plan was established.
Special rules for simple retirement accounts In the case of any amount received from a simple retirement account (within the meaning of section 408
(p)) during the 2-year period beginning on the date such individual first participated in any qualified salary reduction arrangement maintained by the individual’s employer under section 408
(p)(2), paragraph (1) shall be applied by substituting “25 percent” for “10 percent”.
Qualified higher education expenses For purposes of paragraph (2)(E)—
In general The term “qualified higher education expenses” means qualified higher education expenses (as defined in section 529
(e)(3)) for education furnished to—
any child (as defined in section 152
(f)(1)) or grandchild of the taxpayer or the taxpayer’s spouse,
at an eligible educational institution (as defined in section 529
Coordination with other benefits The amount of qualified higher education expenses for any taxable year shall be reduced as provided in section 25A
Qualified first-time homebuyer distributions For purposes of paragraph (2)(F)—
In general The term “qualified first-time homebuyer distribution” means any payment or distribution received by an individual to the extent such payment or distribution is used by the individual before the close of the 120th day after the day on which such payment or distribution is received to pay qualified acquisition costs with respect to a principal residence of a first-time homebuyer who is such individual, the spouse of such individual, or any child, grandchild, or ancestor of such individual or the individual’s spouse.
Lifetime dollar limitation The aggregate amount of payments or distributions received by an individual which may be treated as qualified first-time homebuyer distributions for any taxable year shall not exceed the excess (if any) of—
Qualified acquisition costs For purposes of this paragraph, the term “qualified acquisition costs” means the costs of acquiring, constructing, or reconstructing a residence. Such term includes any usual or reasonable settlement, financing, or other closing costs.
First-time homebuyer; other definitions For purposes of this paragraph—
such individual (and if married, such individual’s spouse) had no present ownership interest in a principal residence during the 2-year period ending on the date of acquisition of the principal residence to which this paragraph applies, and
subsection (h) or (k) ofsection 1034 [4]
(as in effect on the day before the date of the enactment of this paragraph) did not suspend the running of any period of time specified in section 1034 [4]
(as so in effect) with respect to such individual on the day before the date the distribution is applied pursuant to subparagraph (A).
Special rule where delay in acquisition If any distribution from any individual retirement plan fails to meet the requirements of subparagraph (A) solely by reason of a delay or cancellation of the purchase or construction of the residence, the amount of the distribution may be contributed to an individual retirement plan as provided in section 408
(d)(3)(A)(i) (determined by substituting “120th day” for “60th day” in such section), except that—
(d)(3)(B) shall not be applied to such contribution, and
such amount shall not be taken into account in determining whether section 408
(d)(3)(B) applies to any other amount.
Special rule for rollovers to section 457 plans For purposes of this subsection, a distribution from an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457
(e)(1)(A) shall be treated as a distribution from a qualified retirement plan described in 4974(c)(1) to the extent that such distribution is attributable to an amount transferred to an eligible deferred compensation plan from a qualified retirement plan (as defined in section 4974
Distributions to qualified public safety employees in governmental plans (A)
In general In the case of a distribution to a qualified public safety employee from a governmental plan (within the meaning of section 414
(d)) which is a defined benefit plan, paragraph (2)(A)(v) shall be applied by substituting “age 50” for “age 55”.
Qualified public safety employee For purposes of this paragraph, the term “qualified public safety employee” means any employee of a State or political subdivision of a State who provides police protection, firefighting services, or emergency medical services for any area within the jurisdiction of such State or political subdivision.
Treatment of annuity contracts not held by natural persons (1)
In general If any annuity contract is held by a person who is not a natural person—
Income on the contract (A)
In general For purposes of paragraph (1), the term “income on the contract” means, with respect to any taxable year of the policyholder, the excess of—
Net premiums For purposes of this paragraph, the term “net premiums” means the amount of premiums paid under the contract reduced by any policyholder dividends.
Exceptions This subsection shall not apply to any annuity contract which—
is held under a plan described in section 401
(a), under a program described in section 403
(b), or under an individual retirement plan,
is a qualified funding asset (as defined in section 130
is purchased by an employer upon the termination of a plan described in section 401
(a) and is held by the employer until all amounts under such contract are distributed to the employee for whom such contract was purchased or the employee’s beneficiary, or
Immediate annuity For purposes of this subsection, the term “immediate annuity” means an annuity—
10-percent additional tax for taxable distributions from modified endowment contracts (1)
Imposition of additional tax If any taxpayer receives any amount under a modified endowment contract (as defined in section 7702A), the taxpayer’s tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income.
Subsection not to apply to certain distributions Paragraph (1) shall not apply to any distribution—
which is attributable to the taxpayer’s becoming disabled (within the meaning of subsection (m)(7)), or
Application of basis rules to nonresident aliens (1)
In general Notwithstanding any other provision of this section, for purposes of determining the portion of any distribution which is includible in gross income of a distributee who is a citizen or resident of the United States, the investment in the contract shall not include any applicable nontaxable contributions or applicable nontaxable earnings.
Applicable nontaxable contribution For purposes of this subsection, the term “applicable nontaxable contribution” means any employer or employee contribution—
Applicable nontaxable earnings For purposes of this subsection, the term “applicable nontaxable earnings” means earnings—
Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this subsection, including regulations treating contributions and earnings as not subject to tax under the laws of any foreign country where appropriate to carry out the purposes of this subsection.
Cross reference For limitation on adjustments to basis of annuity contracts sold, see section 1021.
So in original. Probably should be paragraph “(2)(B)”.
So in original. Probably should refer to section 8336a.
(Aug. 16, 1954, ch. 736, 68A Stat. 20; Pub. L. 87–792, § 4(a), (b),Oct. 10, 1962, 76 Stat. 821; Pub. L. 87–834, § 11(b),Oct. 16, 1962, 76 Stat. 1005; Pub. L. 88–272, title II, § 232(b),Feb. 26, 1964, 78 Stat. 110; Pub. L. 89–44, title VIII, § 809(d)(2),June 21, 1965, 79 Stat. 167; Pub. L. 89–97, title I, § 106(d)(2),July 30, 1965, 79 Stat. 337; Pub. L. 89–365, § 1(b),Mar. 8, 1966, 80 Stat. 32; Pub. L. 91–172, title V, § 515(b),Dec. 30, 1969, 83 Stat. 644; Pub. L. 93–406, title II, §§ 2001(e)(5), (g)(1), (2)(A), (h)(2), (3), 2002
(g)(10), 2005(c)(3), 2007(b)(2),Sept. 2, 1974, 88 Stat. 955, 957, 970, 991, 994; Pub. L. 94–455, title XIX, §§ 1901(a)(12), (13), 1906(b)(13)(A), 1951(b)(1)(A),Oct. 4, 1976, 90 Stat. 1765, 1834, 1836; Pub. L. 97–34, title III, §§ 311(b)(1), 312
(d), (e)(1),Aug. 13, 1981, 95 Stat. 278, 284; Pub. L. 97–248, title II, §§ 236(a), (b), 237(d), 265
(a), (b)(1),Sept. 3, 1982, 96 Stat. 509–511, 544–546; Pub. L. 97–448, title I, § 103(c)(3)(B)(i), (6),Jan. 12, 1983, 96 Stat. 2376; Pub. L. 98–76, title II, § 224(a),Aug. 12, 1983, 97 Stat. 421; Pub. L. 98–369, div. A, title II, §§ 211(b)(1), 222
(a), (b), title IV, §§ 421(b)(1), 491(d)(3), (4), title V, §§ 521(d), 523(a), (b), title VII, § 713(b)(1)–(c)(1)(B), (d)(1), July 18, 1984, 98 Stat. 754, 774, 794, 849, 868, 871, 872, 956, 957; Pub. L. 98–397, title II, § 204(c)(2),Aug. 23, 1984, 98 Stat. 1448; Pub. L. 99–514, title XI, §§ 1101(b)(2)(B), (C), 1122(c), 1123(a), (b), (d)(1), 1134(a)–(d), 1135(a), title XVIII, §§ 1826(a), (b)(1)–(3), (c), (d), 1852(a)(2), (c)(1)–(4), 1854(b)(1), 1898(c)(1)(B), Oct. 22, 1986, 100 Stat. 2413, 2414, 2467, 2472, 2474, 2475, 2483, 2484, 2848–2850, 2864, 2867, 2878, 2951; Pub. L. 100–647, title I, §§ 1011A(b)(1)(A), (B), (2), (9), (c)(1)–(8), (h), (i), 1018(k), (t)(1)(A), (B), (u)(8), title V, § 5012(a), (b)(1), (d),Nov. 10, 1988, 102 Stat. 3472, 3474–3476, 3482, 3583, 3587, 3590, 3661, 3662, 3664; Pub. L. 101–239, title VII, §§ 7811(m)(4), 7815(a)(3), (5),Dec. 19, 1989, 103 Stat. 2412, 2414; Pub. L. 101–508, title XI, § 11802(a),Nov. 5, 1990, 104 Stat. 1388–529; Pub. L. 102–318, title V, § 521(b)(3),July 3, 1992, 106 Stat. 310; Pub. L. 104–188, title I, §§ 1403(a), 1421(b)(4)(A), 1463
(a), 1704(l)(1), (t)(2), (77),Aug. 20, 1996, 110 Stat. 1790, 1796, 1824, 1882, 1887, 1891; Pub. L. 104–191, title III, § 361(a)–(c), Aug. 21, 1996, 110 Stat. 2071, 2072; Pub. L. 105–34, title II, § 203(a), (b), title III, § 303(a), (b), title X, § 1075(a), (b),Aug. 5, 1997, 111 Stat. 809, 829, 949; Pub. L. 105–206, title III, § 3436(a), title VI, §§ 6004(d)(3)(B), 6005(c)(1), 6023(3), (4),July 22, 1998, 112 Stat. 761, 794, 800, 824; Pub. L. 107–16, title IV, § 402(a)(4)(A), (B), title VI, §§ 632(a)(3)(A), 641
(a)(2)(C), (e)(1),June 7, 2001, 115 Stat. 60, 61, 113, 120; Pub. L. 107–22, § 1(b)(1)(A), (3)(A),July 26, 2001, 115 Stat. 196, 197; Pub. L. 107–90, title II, § 204(e)(2),Dec. 21, 2001, 115 Stat. 893; Pub. L. 108–311, title II, § 207(6), (7), title IV, § 408(a)(4), (b)(3),Oct. 4, 2004, 118 Stat. 1177, 1191, 1192; Pub. L. 108–357, title VIII, § 906(a),Oct. 22, 2004, 118 Stat. 1653; Pub. L. 109–280, title VIII, §§ 827(a), 828(a), 844
(a),Aug. 17, 2006, 120 Stat. 999, 1001, 1010; Pub. L. 110–245, title I, § 107(a),June 17, 2008, 122 Stat. 1631; Pub. L. 110–458, title I, § 108(e),Dec. 23, 2008, 122 Stat. 5109; Pub. L. 111–240, title II, § 2113(a),Sept. 27, 2010, 124 Stat. 2566; Pub. L. 112–141, div. F, title I, § 100121(c),July 6, 2012, 126 Stat. 914.)
The Railroad Retirement Act of 1974, referred to in subsec. (r)(1), (2)(C)(i), (ii), is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, § 101,Oct. 16, 1974, 88 Stat. 1305, which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. Sections 2(b), 3(h), and 4(e) and (h) of the Act are classified to sections 231a
(b), 231b
(h), and 231c
(e) and (h), respectively, of Title 45. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 ofTitle 45, section 231t of Title 45, and Tables.
Section 1034 (as in effect on the day before the date of the enactment of this paragraph), referred to in subsec. (t)(8)(D)(i)(II), means section 1034 of this title as in effect on the day before Aug. 5, 1997. Section 1034 was repealed by Pub. L. 105–34, title III, § 312(b),Aug. 5, 1997, 111 Stat. 839.
2012—Subsec. (t)(2)(A)(viii). Pub. L. 112–141added cl. (viii).
2010—Subsec. (a). Pub. L. 111–240amended subsec. (a) generally. Prior to amendment, text read as follows: “Except as otherwise provided in this chapter, gross income includes any amount received as an annuity (whether for a period certain or during one or more lives) under an annuity, endowment, or life insurance contract.”
2008—Subsec. (t)(2)(G)(iv). Pub. L. 110–245, which directed amendment by striking out “, and before December 31, 2007” after “September 11, 2001”, was executed by striking out “, and on or before December 31, 2007” after “September 11, 2001”, to reflect the probable intent of Congress and the intervening amendment by Pub. L. 110–458. See Amendment note and Effective Date of 2008 Amendment note below.
Pub. L. 110–458inserted “on or” before “before” in first sentence.
2006—Subsec. (e)(11), (12). Pub. L. 109–280, § 844(a), added par. (11) and redesignated former par. (11) as (12).
Subsec. (t)(2)(G). Pub. L. 109–280, § 827(a), added subpar. (G).
Subsec. (t)(10). Pub. L. 109–280, § 828(a), added par. (10).
2004—Subsec. (e)(9). Pub. L. 108–311, § 408(b)(3), amended Pub. L. 107–22, § 1(b)(3)(A). See 2001 Amendment note below.
Subsec. (f). Pub. L. 108–311, § 408(a)(4), substituted “Economic Growth and Tax Relief Reconciliation Act of 2001)” for “Economic Growth and Tax Relief Reconciliation Act of 2001” in concluding provisions.
Subsec. (t)(2)(D)(i)(III). Pub. L. 108–311, § 207(6), inserted “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.
Subsec. (t)(7)(A)(iii). Pub. L. 108–311, § 207(7), substituted “152(f)(1)” for “151(c)(3)”.
Subsecs. (w), (x). Pub. L. 108–357added subsec. (w) and redesignated former subsec. (w) as (x).
2001—Subsec. (e)(9). Pub. L. 107–22, § 1(b)(3)(A), as amended by Pub. L. 108–311, § 408(b)(3), substituted “Coverdell education savings” for “educational individual retirement” in heading.
Pub. L. 107–22, § 1(b)(1)(A), substituted “a Coverdell education savings” for “an education individual retirement”.
Subsec. (f). Pub. L. 107–16, § 632(a)(3)(A), substituted “section 403
(b)(2)(D)(iii), as in effect before the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001” for “section 403
(b)(2)(D)(iii))” in concluding provisions.
Subsec. (o)(4). Pub. L. 107–16, § 641(e)(1), substituted “403(b)(8), 408(d)(3), and 457(e)(16)” for “and 408(d)(3)”.
Subsec. (r)(2)(B)(i). Pub. L. 107–90substituted “3211(b)” for “3211(a)(2)”.
Subsec. (t)(9). Pub. L. 107–16, § 641(a)(2)(C), added par. (9).
1998—Subsec. (e)(9). Pub. L. 105–206, § 6004(d)(3)(B), added par. (9).
Subsec. (n). Pub. L. 105–206, § 6023(3), inserted “(as in effect on the day before the date of the enactment of the Small Business Job Protection Act of 1996)” after “section 101
(b)(2)(D)”.
Subsec. (t)(2)(A)(iv). Pub. L. 105–206, § 3436(a), which directed amendment of cl. (iv) by striking out “or” at end, could not be executed because the word “or” did not appear at end.
Subsec. (t)(2)(A)(vii). Pub. L. 105–206, § 3436(a), added cl. (vii).
Subsec. (t)(3)(A). Pub. L. 105–206, § 6023(4), substituted “(A)(v)” for “(A)(v),”.
Subsec. (t)(8)(E). Pub. L. 105–206, § 6005(c)(1), in introductory provisions, substituted “120th day” for “120 days” and “60th day” for “60 days”.
1997—Subsec. (d)(1)(B)(iii). Pub. L. 105–34, § 1075(b), inserted “If the annuity is payable over the life of a single individual, the number of anticipated payments shall be determined as follows:” before table and struck out “primary” after “If the age of the” in table.
Subsec. (d)(1)(B)(iv). Pub. L. 105–34, § 1075(a), added cl. (iv).
Subsec. (t)(2)(E). Pub. L. 105–34, § 203(a), added subpar. (E).
Subsec. (t)(2)(F). Pub. L. 105–34, § 303(a), added subpar. (F).
Subsec. (t)(7). Pub. L. 105–34, § 203(b), added par. (7).
Subsec. (t)(8). Pub. L. 105–34, § 303(b), added par. (8).
1996—Subsec. (b)(4)(A). Pub. L. 104–188, § 1704(l)(1), inserted “(determined without regard to subsection (c)(2))” after “contract”.
Subsec. (d). Pub. L. 104–188, § 1403(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “Treatment of Employee Contributions Under Defined Contribution Plans as Separate Contracts.—For purposes of this section, employee contributions (and any income allocable thereto) under a defined contribution plan may be treated as a separate contract.”
Subsec. (f). Pub. L. 104–188, § 1463(a), in closing provisions, inserted before period at end “, or to the extent such credits are attributable to services performed as a foreign missionary (within the meaning of section 403
(b)(2)(D)(iii))”.
Subsec. (m)(2)(A) to (C). Pub. L. 104–188, § 1704(t)(2), inserted “and” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out former subpar. (B) which read as follows: “the consideration for the contract contributed by the employee for purposes of subsection (d)(1) (relating to employee’s contributions recoverable in 3 years) and subsection (e)(7) (relating to plans where substantially all contributions are employee contributions), and”.
Subsec. (p)(4)(A)(ii). Pub. L. 104–188, § 1704(t)(77), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “Special rules.—The term ‘qualified employer plan’—
Subsec. (t)(2)(B). Pub. L. 104–191, § 361(c), substituted “, (C), or (D)” for “or (C)”.
Subsec. (t)(2)(D). Pub. L. 104–191, § 361(b), added subpar. (D).
Subsec. (t)(3)(A). Pub. L. 104–191, § 361(a), struck out “(B),” after “Subparagraphs (A)(v),”.
Subsec. (t)(6). Pub. L. 104–188, § 1421(b)(4)(A), added par. (6).
1992—Subsec. (o)(4). Pub. L. 102–318substituted “402(c)” for “402(a)(5), 402(a)(7)”.
1990—Subsec. (t)(2)(C), (D). Pub. L. 101–508, § 11802(a)(1), (2), redesignated subpar. (D) as (C) and struck out former subpar. (C) “Exceptions for distributions from employee stock ownership plans” which read as follows: “Any distribution made before January 1, 1990, to an employee from an employee stock ownership plan (as defined in section 4975
(e)(7)) or a tax credit employee stock ownership plan (as defined in section 409) if—
“(i) such distribution is attributable to assets which have been invested in employer securities (within the meaning of section 409
(l)) at all times during the 5-plan-year period preceding the plan year in which the distribution is made, and
“(ii) at all times during such period the requirements of sections 401
(a)(28) and 409 (as in effect at such times) are met with respect to such employer securities.”
Subsec. (t)(3)(A). Pub. L. 101–508, § 11802(a)(3), substituted “and (C)” for “(C), and (D)”.
1989—Subsec. (e)(11)(A). Pub. L. 101–239, § 7815(a)(3), (5), substituted “calendar year” for “12-month period” in cls. (i) and (ii), and inserted at end “The preceding sentence shall not apply to any contract described in paragraph (5)(D).”
Subsec. (q)(2)(B). Pub. L. 101–239, § 7811(m)(4), inserted an additional closing parenthesis after “subsection (s)(6)(B))”.
1988—Subsec. (d). Pub. L. 100–647, § 1011A(b)(2)(A), added subsec. (d).
Subsec. (e)(4)(A). Pub. L. 100–647, § 5012(d)(1), inserted at end “The preceding sentence shall not apply for purposes of determining investment in the contract, except that the investment in the contract shall be increased by any amount included in gross income by reason of the amount treated as received under the preceding sentence.”
Subsec. (e)(5)(C). Pub. L. 100–647, § 5012(a)(2), substituted “Except as provided in paragraph (10) and except to the extent” for “Except to the extent”.
Subsec. (e)(5)(D). Pub. L. 100–647, § 1011A(b)(9)(B), substituted “paragraph (8)” for “paragraphs (7) and (8)”.
Subsec. (e)(7). Pub. L. 100–647, § 1011A(b)(9)(A), struck out par. (7) which related to special rules for plans where substantially all contributions are employee contributions.
Subsec. (e)(8)(A). Pub. L. 100–647, § 1011A(b)(9)(C), struck out “(other than paragraph (7))” after “this subsection”.
Subsec. (e)(9). Pub. L. 100–647, § 1011A(b)(2)(B), struck out par. (9) which related to treatment of employee contributions as separate contract.
Subsec. (e)(10). Pub. L. 100–647, § 5012(a)(1), added par. (10).
Subsec. (e)(11). Pub. L. 100–647, § 5012(d)(2), added par. (11).
Subsec. (f). Pub. L. 100–647, § 1011A(b)(1)(A), struck out “for purposes of subsections (d)(1) and (e)(7), the consideration for the contract contributed by the employee,” after “contract,” in introductory provisions.
Subsec. (n). Pub. L. 100–647, § 1011A(b)(1)(B), substituted “Subsection (b)” for “Subsections (b) and (d)”.
Subsec. (o)(2). Pub. L. 100–647, § 1011A(c)(8), struck out par. (2) which related to additional tax if amount received before age 591/2.
Subsec. (p)(3)(A). Pub. L. 100–647, § 1011A(h)(1), inserted “to which paragraph (1) does not apply by reason of paragraph (2) during the period” after “loan”.
Subsec. (p)(3)(B). Pub. L. 100–647, § 1011A(h)(2), substituted “Period” for “Loans” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of subparagraph (A), a loan is described in this subparagraph—
“(I) such loan is made to a key employee (as defined in section 416
“(II) such loan is secured by amounts attributable to elective 401(k) or 403(b) deferrals (as defined in section 402
(g)(3)).”
Subsec. (q)(2)(B). Pub. L. 100–647, § 1018(t)(1)(B), substituted “subsection (s)(6)(B))” for “subsection (s)(6)(B)))”.
Subsec. (q)(2)(D). Pub. L. 100–647, § 1011A(c)(7), inserted “designated” before “beneficiary”.
Pub. L. 100–647, §§ 1011A(c)(4), 1018
(u)(8), amended subpar. (D) identically, substituting a comma for period at end.
Subsec. (q)(2)(E). Pub. L. 100–647, § 1011A(b)(9)(D), struck out “(determined without regard to subsection (e)(7))” after “subsection (e)(5)(D)”.
Subsec. (q)(2)(G). Pub. L. 100–647, § 1011A(c)(4), substituted a comma for period at end.
Subsec. (q)(2)(H). Pub. L. 100–647, § 1011A(c)(6), added subpar. (H).
Subsec. (q)(3)(B). Pub. L. 100–647, § 1011A(c)(5), substituted “taxpayer” for “employee” in cls. (i) and (ii).
Subsec. (s)(5). Pub. L. 100–647, § 1018(k)(2), substituted “certain annuity contracts” for “annuity contracts which are part of qualified plans” in heading.
Subsec. (s)(5)(D). Pub. L. 100–647, § 1018(k)(1), added subpar. (D).
Subsec. (s)(7). Pub. L. 100–647, § 1018(t)(1)(A), substituted “primary annuitant” for “primary annuity”.
Subsec. (t)(2)(A)(iv). Pub. L. 100–647, § 1011A(c)(7), inserted “designated” before “beneficiary”.
Subsec. (t)(2)(A)(v). Pub. L. 100–647, § 1011A(c)(1), struck out “on account of early retirement under the plan” after “separation from service”.
Subsec. (t)(2)(C). Pub. L. 100–647, § 1011A(c)(2), substituted “Exceptions for distributions from employee stock ownership plans” for “Certain plans” in heading and amended text generally. Prior to amendment, text read as follows:
“(i) In general.—Except as provided in clause (ii), any distribution made before January 1, 1990, to an employee from an employee stock ownership plan defined in section 4975
(e)(7) to the extent that, on average, a majority of assets in the plan have been invested in employer securities (as defined in section 409
(l)) for the 5-plan-year period preceding the plan year in which the distribution is made.
Subsec. (t)(3)(A). Pub. L. 100–647, § 1011A(c)(3), substituted “(C), and (D)” for “and (C)”.
Subsec. (u)(1)(A). Pub. L. 100–647, § 1011A(i)(1), inserted “(other than subchapter L)” after “subtitle”.
Subsec. (u)(3)(D). Pub. L. 100–647, § 1011A(i)(3), substituted “is purchased” for “which is purchased” and “is held” for “which is held”.
Pub. L. 100–647, § 1011A(i)(2), substituted “until all amounts under such contract are distributed to the employee for whom such contract was purchased or the employee’s beneficiary” for “until such time as the employee separates from service”.
Subsec. (u)(3)(E). Pub. L. 100–647, § 1011A(i)(3), substituted “is” for “which is”.
Subsec. (u)(4)(C). Pub. L. 100–647, § 1011A(i)(4), added subpar. (C).
Subsecs. (v), (w). Pub. L. 100–647, § 5012(b)(1), added subsec. (v) and redesignated former subsec. (v) as (w).
1986—Subsec. (b). Pub. L. 99–514, § 1122(c)(2), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “Gross income does not include that part of any amount received as an annuity under an annuity, endowment, or life insurance contract which bears the same ratio to such amount as the investment in the contract (as of the annuity starting date) bears to the expected return under the contract (as of such date). This subsection shall not apply to any amount to which subsection (d)(1) (relating to certain employee annuities) applies.”
Subsec. (d). Pub. L. 99–514, § 1122(c)(1), struck out subsec. (d) which related to employee’s annuities where the employee’s contributions were recoverable in 3 years.
Subsec. (e)(4)(C). Pub. L. 99–514, § 1826(b)(3), added subpar. (C).
Subsec. (e)(5)(D). Pub. L. 99–514, § 1122(c)(3)(B), substituted “paragraphs (7) and (8)” for “paragraph (7)” in introductory provisions.
Pub. L. 99–514, § 1854(b)(1), inserted closing provisions which read as follows: “Any dividend described in section 404
(k) which is received by a participant or beneficiary shall, for purposes of this subparagraph, be treated as paid under a separate contract to which clause (ii)(I) applies.”
Subsec. (e)(7)(B). Pub. L. 99–514, § 1852(c)(1), in introductory provisions substituted “any plan or contract” for “any trust or contract”, in cl. (ii) substituted “85 percent or more of” for “85 percent of”, and inserted closing provision: “For purposes of clause (ii), deductible employee contributions (as defined in subsection (o)(5)(A)) shall not be taken into account.”
Subsec. (e)(8), (9). Pub. L. 99–514, § 1122(c)(3)(A), added pars. (8) and (9).
Subsec. (f). Pub. L. 99–514, § 1852(c)(3), in introductory provisions, substituted “subsections (d)(1) and (e)(7)” for “subsection (d)(1)” and “subsection (e)(6)” for “subsection (e)(1)(B)”.
Subsec. (m)(2)(B). Pub. L. 99–514, § 1852(c)(4)(A), inserted “and subsection (e)(7) (relating to plans where substantially all contributions are employee contributions)”.
Subsec. (m)(2)(C). Pub. L. 99–514, § 1852(c)(4)(B), substituted “subsection (e)(6)” for “subsection (e)(1)(B)”.
Subsec. (m)(5). Pub. L. 99–514, § 1852(a)(2)(C), which directed that par. (5) be amended by substituting “5-percent owners” for “owner-employees” in heading, was executed by substituting “5-percent owners” for “key employees”, to reflect the probable intent of Congress and intervening amendment by section 713(c)(1)(B) ofPub. L. 98–369.
Subsec. (m)(5)(A). Pub. L. 99–514, § 1123(d)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “This subparagraph shall apply—
“(I) are received from a qualified trust described in section 401
“(II) are received by a 5-percent owner before such owner attains the age of 591/2 years, for any reason other than such owner becoming disabled (within the meaning of paragraph (7) of this section), and
“(ii) to amounts which are received from a qualified trust described in section 401
(a) at any time by a 5-percent owner, or by the successor of such owner, but only to the extent that such amounts are determined (under regulations prescribed by the Secretary) to exceed the benefits provided for such individual under the plan formula.
Pub. L. 99–514, § 1852(a)(2)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “This paragraph shall apply—
“(i) to amounts (other than any amount received by an individual in his capacity as a policyholder of an annuity, endowment, or life insurance contract which is in the nature of a dividend or similar distribution) which are received from a qualified trust described in section 401
(a) and which are received by an individual, who is, or has been, a 5-percent owner, before such individual attains the age of 591/2 years, for any reason other than the individual’s becoming disabled (within the meaning of paragraph (7) of this subsection), but only to the extent that such amounts are attributable to contributions paid on behalf of such individual (other than contributions made by him as a 5-percent owner) while he was a 5-percent owner, and
(a) at any time by an individual who is, or has been, a 5-percent owner or by the successor of such individual, but only to the extent that such amounts are determined, under regulations prescribed by the Secretary, to exceed the benefits provided for such individual under the plan formula.”
Subsec. (m)(5)(C). Pub. L. 99–514, § 1852(a)(2)(B), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “For purposes of this paragraph, the term ‘5 percent owner’ have the same meanings as when used in section 416.”
Subsec. (m)(10). Pub. L. 99–514, § 1898(c)(1)(B), inserted “who is the spouse or former spouse of the participant”.
Subsec. (o)(5). Pub. L. 99–514, § 1101(b)(2)(C), inserted “and made for a taxable year beginning before January 1, 1987,” in subpar. (A), substituted “subsection (p)(3)(A)(i)” for “section 219
(e)(3)” in subpar. (C), and substituted “subsection (p)(3)(B)” for “section 219
(e)(4)” in subpar. (D).
Subsec. (p)(2)(A)(i). Pub. L. 99–514, § 1134(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “$50,000, or”.
Subsec. (p)(2)(B)(ii). Pub. L. 99–514, § 1134(d), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “Clause (i) shall not apply to any loan used to acquire, construct, reconstruct, or substantially rehabilitate any dwelling unit which within a reasonable time is to be used (determined at the time the loan is made) as a principal residence of the participant or a member of the family (within the meaning of section 267(c)(4)) of the participant.”
Subsec. (p)(2)(C), (D). Pub. L. 99–514, § 1134(b), added subpar. (C) and redesignated former subpar. (C) as (D).
Subsec. (p)(3). Pub. L. 99–514, § 1134(c), added par. (3) and redesignated former par. (3) as (4).
Pub. L. 99–514, § 1101(b)(2)(B), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “For purposes of this subsection, the term ‘qualified employer plan’ means any plan which was (or was determined to be) a qualified employer plan (as defined in section 219
(e)(3) other than a plan described in subsection (e)(7)). For purposes of this subsection, such term includes any government plan (as defined in section 219
(e)(4)).”
Subsec. (p)(4), (5). Pub. L. 99–514, § 1134(c), redesignated former pars. (3) and (4) as (4) and 5, respectively.
Subsec. (q). Pub. L. 99–514, § 1123(b)(1)(B), substituted “10-percent” for “5-percent” in heading.
Subsec. (q)(1). Pub. L. 99–514, § 1123(b)(1)(A), substituted “10 percent” for “5 percent”.
Subsec. (q)(2). Pub. L. 99–514, § 1123(b)(3), substituted “Paragraph (1)” for “This subsection” in introductory provisions.
Subsec. (q)(2)(B). Pub. L. 99–514, § 1826(c), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “made to a beneficiary (or to the estate of an annuitant) on or after the death of an annuitant,”.
Subsec. (q)(2)(D). Pub. L. 99–514, § 1123(b)(2), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “which is one of a series of substantially equal periodic payments made for the life of a taxpayer or over a period extending for at least 60 months after the annuity starting date,”.
Subsec. (q)(2)(E). Pub. L. 99–514, § 1852(c)(2), inserted “(determined without regard to subsection (e)(7))”.
Subsec. (q)(2)(G). Pub. L. 99–514, § 1826(d), added subpar. (G).
Subsec. (q)(2)(I), (J). Pub. L. 99–514, § 1123(b)(4), which added subpars. (I) and (J) directed the amendment of subpar. (G) by striking out “or” at the end thereof, and of subpar. (H) by striking out the period at the end thereof, could not be executed to subpars. (G) and (H) because subpar. (G) does not contain “or”, and no subpar. (H) was enacted.
Subsec. (q)(3). Pub. L. 99–514, § 1123(b)(3), added par. (3).
Subsec. (s)(1). Pub. L. 99–514, § 1826(b)(2), substituted “any holder of such contract” for “the holder of such contract” in subpars. (A) and (B).
Subsec. (s)(5). Pub. L. 99–514, § 1826(a), added par. (5).
Subsec. (s)(6), (7). Pub. L. 99–514, § 1826(b)(1), added pars. (6) and (7).
Subsec. (t). Pub. L. 99–514, § 1123(a), added subsec. (t) and redesignated former subsec. (t) as (u).
Subsecs. (u), (v). Pub. L. 99–514, § 1135(a), added subsec. (u) and redesignated former subsec. (u) as (v).
1984—Subsec. (e)(5)(D). Pub. L. 98–369, § 523(b)(1), substituted “Except as provided in paragraph (7), this” for “This”.
Subsec. (e)(5)(D)(ii)(IV). Pub. L. 98–369, § 211(b)(1), which directed substitution of “section 818
(a)(3)” for “805(d)(3)” in subpar. (D)(i)(IV), was executed to subpar. (D)(ii)(IV) to reflect the probable intent of Congress.
Subsec. (e)(7). Pub. L. 98–369, § 523(a), added par. (7).
Subsec. (k). Pub. L. 98–369, § 421(b)(1), repealed subsec. (k) relating to payments in discharge of alimony.
Subsec. (m)(5). Pub. L. 98–369, § 713(c)(1)(B), substituted “key employees” for “owner-employees” in heading.
Subsec. (m)(5)(A). Pub. L. 98–369, § 521(d)(1), (2), substituted “5-percent owner” for “key employee” wherever appearing and struck out “in a top-heavy plan” at end of cl. (i).
Pub. L. 98–369, § 713(c)(1)(A), substituted “as a key employee” for “as an owner-employee” in cl. (i).
Subsec. (m)(5)(C). Pub. L. 98–369, § 521(d)(3), substituted “the term ‘5 percent owner’ ” for “the terms ‘key employee’ and ‘top-heavy plan’ ”.
Subsec. (m)(9). Pub. L. 98–369, § 713(d)(1), repealed par. (9) relating to return of excess contributions before due date of return.
Subsec. (m)(10). Pub. L. 98–397added par. (10).
Subsec. (o)(1). Pub. L. 98–369, § 491(d)(3), substituted “402 and 403” for “402, 403, and 405”.
Subsec. (o)(3)(A). Pub. L. 98–369, § 713(b)(1)(A), inserted “(other than the exception contained in paragraph (2) thereof)”.
Subsec. (o)(4). Pub. L. 98–369, § 491(d)(4), substituted “and 408(d)(3)” for “408(d)(3), and 409(b)(3)(C)”.
Subsec. (p)(2)(A). Pub. L. 98–369, § 713(b)(1)(B), inserted at end “For purposes of clause (ii), the present value of the nonforfeitable accrued benefit shall be determined without regard to any accumulated deductible employee contributions (as defined in subsection (o)(5)(B)).”
Subsec. (p)(2)(A)(ii). Pub. L. 98–369, § 713(b)(4), substituted as cl. (ii) “the greater of (I) one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan, or (II) $10,000” for “1/2 of the present value of the nonforfeitable accrued benefit of the employee under the plan (but not less than $10,000)”.
Subsec. (p)(3). Pub. L. 98–369, § 523(b)(2), inserted “other than a plan described in subsection (e)(7)”.
Subsec. (q)(1). Pub. L. 98–369, § 222(a), amended par. (1) generally, striking out designation “(A) In general.—” preceding text, substituting “which is includible in gross income” for “includible in gross income which is properly allocable to any investment in the annuity contract made during the 10-year period ending on the date such amount was received by the taxpayer”, and striking out former subpar. (B), which had provided that for purposes of subpar. (A), the amount includible in gross income would be allocated to the earliest investment in the contract with respect to which amounts had not been previously fully allocated under this par.
Subsecs. (s), (t). Pub. L. 98–369, § 222(b), added subsec. (s) and redesignated former subsec. (s) as (t).
1983—Subsec. (o)(2)(A). Pub. L. 97–448, § 103(c)(6), struck out “to which the employee made one or more deductible employee contributions” after “from a qualified employer plan or government plan”.
Subsec. (p)(3). Pub. L. 97–448, § 103(c)(3)(B)(i), struck out “without regard to subparagraph (D) thereof” after “as defined in section 219
Subsecs. (r), (s). Pub. L. 98–76added subsec. (r) and redesignated former subsec. (r) as (s).
1982—Subsec. (e). Pub. L. 97–248, § 265(a), in par. (1) substituted provisions relating to the application of this subsection to amounts received under annuity, endowment, or life insurance contracts which are not received as annuities and to amounts received as dividends for provisions which stated a general rule relating to the includability as gross income of amounts that were received under annuity, endowment, or life insurance contracts which were not received as annuities and also stated that for the purposes of this section amounts which were received as dividends would be treated as amounts not received as an annuity, in par. (2) substituted provisions stating a general rule as to the includability as gross income of amounts received before or after the annuity starting date for provisions which set out those amounts which would be treated as amounts not received as an annuity, and added pars. (3) to (6).
Subsec. (m)(4). Pub. L. 97–248, § 236(b)(1), struck out par. (4) which related to amounts constructively received with respect to assignments or pledges, and loans on contracts.
Subsec. (m)(5). Pub. L. 97–248, § 237(d)(1), (2), in subpar. (A) substituted applicability to key employees for applicability to owner-employees and added subpar. (C).
Subsec. (m)(6). Pub. L. 97–248, § 237(d)(3), struck out “except in applying paragraph (5),” after “shall”.
Subsec. (m)(8). Pub. L. 97–248, § 236(b)(1), struck out par. (8) which related to loans to owner-employees.
Subsec. (o)(3)(A). Pub. L. 97–248, § 236(b)(2), substituted reference to subsec. (p) of this section for references to subsec. (m)(4) and (8) of this section.
Subsec. (p). Pub. L. 97–248, § 236(a), added subsec. (p). Former subsec. (p) redesignated (q).
Subsec. (q). Pub. L. 97–248, § 265(b)(1), added subsec. (q). Former subsec. (q) redesignated (r).
Pub. L. 97–248, § 236(a), redesignated former subsec. (p) as (q).
Subsec. (r). Pub. L. 97–248, §§ 236(a), 265
(b)(1), redesignated former subsec. (p) as (r).
1981—Subsec. (m)(6). Pub. L. 97–34, § 312(d)(1), expanded definition of “owner-employee” to include an employee within the meaning of section 401
(c)(1) except in applying paragraph (5).
Subsec. (m)(8). Pub. L. 97–34, § 312(d)(2), added par. (8).
Subsec. (m)(9). Pub. L. 97–34, § 312(e)(1), added par. (9).
Subsecs. (o), (p). Pub. L. 97–34, § 311(b)(1), added subsec. (o) and redesignated former subsec. (o) as (p).
1976—Subsec. (c)(2), (3)(A). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (d)(1). Pub. L. 94–455, § 1901(a)(12), struck out in subpar. (B) “(whether or not before January 1, 1954)” after “beginning on the date”, and in provisions following subpar. (B) struck out “(under this paragraph and prior income tax laws)” after “until there has been so excluded”.
Subsec. (f). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (i). Pub. L. 94–455, § 1951(b)(1)(A), struck out subsec. (i) which related to joint annuities where first annuitant died in 1951, 1952, or 1953.
Subsec. (m)(2), (3). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (m)(4)(A). Pub. L. 94–455, § 1901(a)(13), substituted “an individual retirement account” for “an individual retirement amount”.
Subsec. (m)(5)(A)(ii), (7). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1974—Subsec. (m)(1). Pub. L. 93–406, § 2001(h)(2), struck out par. (1) which related to certain amounts received before annuity starting date.
Subsec. (m)(4)(A). Pub. L. 93–406, § 2002(g)(10)(A), inserted references to an individual retirement amount described in section 408
(a) and an individual retirement annuity described in section 408
Subsec. (m)(5)(A). Pub. L. 93–406, § 2001(e)(5), (h)(3), substituted “(other than contributions made by him as an owner-employee)” for “(whether or not paid by him)” in cl. (i), and struck out cl. (iii) which had made reference to amounts which were received, by an individual who was or had been, an owner-employee, by reason of the distribution under the provisions of section 401(e)(2)(E) of his entire interest in all qualified trusts described in section 401
(a) and in all plans described in section 403
Subsec. (m)(5)(B). Pub. L. 93–406, § 2001(g)(1), substituted provisions that if a person receives an amount to which subsec. (m)(5) applies, his tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of the amount so received which is includible in his gross income for such taxable year for provisions that if the aggregate amounts to which subsec. (m)(5) applied received by any person in his taxable year equalled or exceeded $2,500, the increase in his tax for the taxable year in which such amounts were received and attributable to such amounts could not be less than 110 percent of the aggregate increase in taxes, for the taxable year and the 4 immediately preceding taxable years, which would have resulted if such amounts had been included in such person’s gross income ratably over such taxable years, with provision for alternate computation if deductions had been allowed under section 404 for contributions paid for a number of prior taxable years less than 4.
Subsec. (m)(5)(C) to (E). Pub. L. 93–406, § 2001(g)(2)(A), struck out subpars. (C) to (E) which contained special rules for the application of subsec. (m)(5).
Subsec. (m)(6). Pub. L. 93–406, § 2002(g)(10)(B), inserted reference to an individual for whose benefit an individual retirement account or annuity described in section 408
(a) or (b) is maintained.
Subsec. (n). Pub. L. 93–406, §§ 2005(c)(3), 2007(b)(2), redesignated former subsec. (o) as (n) and in heading of subsec. (n) as so redesignated inserted reference to survivor benefit plan. Former subsec. (n), which set out provisions covering the treatment to be accorded total distributions, was struck out.
Subsec. (o). Pub. L. 93–406, § 2005(c)(3), redesignated former subsec. (p) as (o). Former subsec. (o) redesignated (n) and amended.
Subsec. (p). Pub. L. 93–406, § 2005(c)(3), redesignatedsubsec. (p) as (o).
1969—Subsec. (n)(1). Pub. L. 91–172, § 515(b)(1), altered section to accommodate the insertion into sections 402 and 403 of provisions under which employer contributions to qualified pension, profit sharing, stock bonus, and annuity plans for plan years beginning after 1969 are to be treated as ordinary income when received in a lump sum distribution, but with such amounts to be eligible for a special averaging procedure.
Subsec. (n)(4). Pub. L. 91–172, § 515(b)(2), added par. (4).
1966—Subsecs. (o), (p). Pub. L. 89–365added subsec. (o) and redesignated former subsec. (o) as (p).
1965—Subsec. (m)(5)(A)(i). Pub. L. 89–97, § 106(d)(2)(A), substituted “paragraph (7) of this subsection” for “section 213
Subsec. (m)(7). Pub. L. 89–97, § 106(d)(2)(B), added par. (7).
Subsec. (n)(1). Pub. L. 89–97, § 106(d)(2)(C), substituted in subpars. (A)(iii) and (B)(iii) “subsection (m)(7)” for “section 213
Subsec. (n)(3). Pub. L. 89–44substituted “sections 31 and 39” for “section 31” in sentence following subpar. (B).
1964—Subsec. (e)(3). Pub. L. 88–272struck out par. (3) which provided for a limit on the tax attributable to the receipt of a lump sum.
1962—Subsec. (d)(2). Pub. L. 87–792, § 4(a), designated existing provisions as cl. (A) and added cl. (B).
Subsec. (f). Pub. L. 87–834inserted sentence providing that par. (2) shall not apply to amounts which were contributed by the employer after Dec. 31, 1962, and which would not have been includible in the gross income of the employee by reason of the application of Section 911 if such amounts had been paid directly to the employee at the time of contribution, and making such sentence inapplicable to amounts which were contributed by the employer, as determined under regulations, to provide pension or annuity credits, to the extent such credits are attributable to services performed before Jan. 1, 1963, and are provided pursuant to pension or annuity plan provisions in existence on Mar. 12, 1962, and on that date applicable to such services.
Subsecs. (m) to (o). Pub. L. 87–792, § 4(b), added subsecs. (m) and (n) and redesignated former subsec. (m) as (o).
Pub. L. 111–240, title II, § 2113(b),Sept. 27, 2010, 124 Stat. 2567, provided that: “The amendment made by this section [amending this section] shall apply to amounts received in taxable years beginning after December 31, 2010.”
Pub. L. 110–458, title I, § 112,Dec. 23, 2008, 122 Stat. 5113, provided that: “Except as otherwise provided in this subtitle [subtitle A (§§ 101–112) of title I of Pub. L. 110–458, see Tables for classification], the amendments made by this subtitle shall take effect as if included in the provisions of the 2006 Act [Pub. L. 109–280] to which the amendments relate.”
Pub. L. 110–245, title I, § 107(b),June 17, 2008, 122 Stat. 1631, provided that: “The amendment made by this section [amending this section] shall apply to individuals ordered or called to active duty on or after December 31, 2007.”
Pub. L. 109–280, title VIII, § 827(c),Aug. 17, 2006, 120 Stat. 1001, provided that:
Pub. L. 109–280, title VIII, § 828(b),Aug. 17, 2006, 120 Stat. 1001, provided that: “The amendment made by this section [amending this section] shall apply to distributions after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–280, title VIII, § 844(g),Aug. 17, 2006, 120 Stat. 1013, provided that:
Pub. L. 108–357, title VIII, § 906(c),Oct. 22, 2004, 118 Stat. 1654, provided that: “The amendments made by this section [amending this section and section 83 of this title] shall apply to distributions on or after the date of the enactment of this Act [Oct. 22, 2004].”
Amendment by section 207(6), (7) ofPub. L. 108–311applicable to taxable years beginning after Dec. 31, 2004, see section 208 ofPub. L. 108–311, set out as a note under section 2 of this title.
Pub. L. 107–16, title IV, § 402(h),June 7, 2001, 115 Stat. 63, provided that: “The amendments made by this section [amending this section and sections 135, 221, 529, 530, 4973, and 6693 of this title] shall apply to taxable years beginning after December 31, 2001.”
Pub. L. 107–16, title VI, § 632(a)(4),June 7, 2001, 115 Stat. 115, provided that: “The amendments made by this subsection [amending this section and sections 402, 403, 404, 415, and 664 of this title] shall apply to years beginning after December 31, 2001.”
Amendment by section 641(a)(2)(C), (e)(1) ofPub. L. 107–16applicable to distributions after Dec. 31, 2001, see section 641(f)(1) ofPub. L. 107–16, set out as a note under section 402 of this title.
Pub. L. 105–206, title III, § 3436(b),July 22, 1998, 112 Stat. 761, provided that: “The amendments made by this section [amending this section] shall apply to distributions after December 31, 1999.”
Amendment by section 6023(3), (4) ofPub. L. 105–206effective July 22, 1998, see section 6023(32) ofPub. L. 105–206, set out as a note under section 34 of this title.
Amendment by sections 6004(d)(3)(B) and 6005(c)(1) ofPub. L. 105–206effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 ofPub. L. 105–206, set out as a note under section 1 of this title.
Pub. L. 105–34, title II, § 203(c),Aug. 5, 1997, 111 Stat. 809, provided that: “The amendments made by this section [amending this section] shall apply to distributions after December 31, 1997, with respect to expenses paid after such date (in taxable years ending after such date), for education furnished in academic periods beginning after such date.”
Pub. L. 105–34, title III, § 303(c),Aug. 5, 1997, 111 Stat. 831, provided that: “The amendments made by this section [amending this section] shall apply to payments and distributions in taxable years beginning after December 31, 1997.”
Pub. L. 105–34, title X, § 1075(c),Aug. 5, 1997, 111 Stat. 949, provided that: “The amendments made by this section [amending this section] shall apply with respect to annuity starting dates beginning after December 31, 1997.”
Pub. L. 104–191, title III, § 361(d),Aug. 21, 1996, 110 Stat. 2072, provided that: “The amendments made by this section [amending this section] shall apply to distributions after December 31, 1996.”
Pub. L. 104–188, title I, § 1403(b),Aug. 20, 1996, 110 Stat. 1791, provided that: “The amendment made by this section [amending this section] shall apply in cases where the annuity starting date is after the 90th day after the date of the enactment of this Act [Aug. 20, 1996].”
Pub. L. 104–188, title I, § 1421(e),Aug. 20, 1996, 110 Stat. 1800, provided that: “The amendments made by this section [amending this section, sections 219, 280G, 402, 404, 408, 414, 416, 457, 3121, 3306, 3401, 4972, and 6693 of this title, sections 1021 and 1104 of Title 29, Labor, and section 409 of Title 42, The Public Health and Welfare] shall apply to taxable years beginning after December 31, 1996.”
Pub. L. 104–188, title I, § 1463(b),Aug. 20, 1996, 110 Stat. 1824, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1996.”
Pub. L. 104–188, title I, § 1704(l)(2),Aug. 20, 1996, 110 Stat. 1882, provided that: “The amendment made by paragraph (1) [amending this section] shall take effect as if included in the amendments made by section 1122(c) of the Tax Reform Act of 1986 [Pub. L. 99–514].”
Amendment by sections 1011A(b)(1)(A), (B), (2), (9), (c)(1)–(8), (h), (i), and 1018(k), (t)(1)(A), (B), and (u)(8) of Pub. L. 100–647effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) ofPub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 5012(a), (b)(1), (d) ofPub. L. 100–647applicable to contracts entered into on or after June 21, 1988, with special rule where death benefit increases by more than $150,000, certain other material changes taken into account, certain exchanges permitted, and special rule in the case of annuity contracts, see section 5012(e) ofPub. L. 100–647, set out as an Effective Date note under section 7702A of this title.
Pub. L. 99–514, title XI, § 1101(c),Oct. 22, 1986, 100 Stat. 2414, provided that: “The amendments made by this section [amending this section and section 219 of this title] shall apply to contributions for taxable years beginning after December 31, 1986.”
Amendment by section 1122(c)(1) ofPub. L. 99–514applicable to individuals whose annuity starting date is after July 1, 1986, amendment by section 1122(c)(2) ofPub. L. 99–514applicable to individuals whose annuity starting date is after Dec. 31, 1986, and amendment by section 1122(c)(3) ofPub. L. 99–514applicable to amounts received after July 1, 1986, in the case of any plan not described in section 72
(e)(8)(D) of this title, see section 1122(h)(2) ofPub. L. 99–514, set out as a note under section 402 of this title.
Pub. L. 99–514, title XI, § 1123(e),Oct. 22, 1986, 100 Stat. 2475, as amended by Pub. L. 100–647, title I, § 1011A(c)(11), (12),Nov. 10, 1988, 102 Stat. 3476, provided that:
“(4) Transition rule.—The amendments made by this section shall not apply with respect to any benefits with respect to which a designation is in effect under section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act of 1982 [section 242(b)(2) ofPub. L. 97–248, formerly set out as an Effective Date of 1982 Amendment note under section 401 of this title].
Pub. L. 99–514, title XI, § 1134(e),Oct. 22, 1986, 100 Stat. 2484, provided that: “The amendments made by this section [amending this section] shall apply to loans made, renewed, renegotiated, modified, or extended after December 31, 1986.”
Pub. L. 99–514, title XI, § 1135(b),Oct. 22, 1986, 100 Stat. 2485, provided that: “The amendment made by subsection (a) [amending this section] shall apply to contributions to annuity contracts after February 28, 1986.”
Amendment by sections 1826(a), (d), 1852(a)(2), (c)(1)–(4), and 1854(b)(1) of Pub. L. 99–514effective, 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 ofPub. L. 99–514, set out as a note under section 48 of this title.
Pub. L. 99–514, title XVIII, § 1826(b)(4),Oct. 22, 1986, 100 Stat. 2850, provided that: “The amendments made by this subsection [amending this section] shall apply to contracts issued after the date which is 6 months after the date of the enactment of this Act [Oct. 22, 1986] in taxable years ending after such date.”
Pub. L. 99–514, title XVIII, § 1826(c),Oct. 22, 1986, 100 Stat. 2850, as amended by Pub. L. 100–647, title I, § 1018(t)(1)(D),Nov. 10, 1988, 102 Stat. 3587, provided that the amendment made by section 1826(c) ofPub. L. 99–514is effective with respect to distributions commencing after the date 6 months after Oct. 22, 1986.
Pub. L. 99–514, title XVIII, § 1854(b)(6),Oct. 22, 1986, 100 Stat. 2878, provided that: “The amendments made by paragraphs (1) and (2) [amending this section and section 404 of this title] shall not apply to dividends paid before January 1, 1986, if the taxpayer treated such dividends in a manner inconsistent with such amendments on a return filed with the Secretary before the date of the enactment of this Act [Oct. 22, 1986].”
Pub. L. 99–514, title XVIII, § 1898(c)(1)(C),Oct. 22, 1986, 100 Stat. 2951, provided that: “The amendments made by this paragraph [amending this section and section 402 of this title] shall apply to payments made after the date of the enactment of this Act [Oct. 22, 1986].”
Amendment by section 211(b)(1) ofPub. L. 98–369applicable to taxable years beginning after Dec. 31, 1983, see section 215 ofPub. L. 98–369, set out as an Effective Date note under section 801 of this title.
Pub. L. 98–369, div. A, title II, § 222(c),July 18, 1984, 98 Stat. 774, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided:
Amendment by section 421(b)(1) ofPub. L. 98–369applicable to transfers after July 18, 1984, in taxable years ending after such date, subject to election to have repeal apply to transfers after 1983 or to transfers pursuant to existing decrees, see section 421(d) ofPub. L. 98–369, set out as an Effective Date note under section 1041 of this title.
Amendment by section 491(d)(3), (4) ofPub. L. 98–369applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) ofPub. L. 98–369, set out as a note under section 62 of this title.
Amendment by section 521(d) ofPub. L. 98–369applicable to years beginning after Dec. 31, 1984, see section 521(e) ofPub. L. 98–369, set out as a note under section 401 of this title.
Pub. L. 98–369, div. A, title V, § 523(c),July 18, 1984, 98 Stat. 872, provided that: “The amendments made by this section [amending this section] shall apply to any amount received or loan made after the 90th day after the date of enactment of this Act [July 18, 1984].”
Amendment by section 713(b)(1), (4), (c)(1)(A), (B) ofPub. L. 98–369effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 ofPub. L. 98–369, set out as a note under section 31 of this title.
Pub. L. 98–369, div. A, title VII, § 713(d)(1),July 18, 1984, 98 Stat. 957, as amended by Pub. L. 99–514, title XVIII, § 1875(c)(5),Oct. 22, 1986, 100 Stat. 2895, provided that the amendment made by section 713(d)(1) ofPub. L. 98–369is effective with respect to contributions made in taxable years beginning after Dec. 31, 1983.
Pub. L. 98–76, title II, § 227(b),Aug. 12, 1983, 97 Stat. 426, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that:
Pub. L. 97–448, title I, § 103(c)(3)(B)(ii),Jan. 12, 1983, 96 Stat. 2376, provided that: “The amendment made by clause (i) [amending this section] shall take effect as if the matter struck out had never been included in such paragraph.”
Pub. L. 97–248, title II, § 236(c),Sept. 3, 1982, 96 Stat. 510, as amended by Pub. L. 97–448, title III, § 306(a)(11),Jan. 12, 1983, 96 Stat. 2404; Pub. L. 98–369, div. A, title V, § 554, title VII, § 713(b)(2),July 18, 1984, 98 Stat. 897, 957; Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that:
Pub. L. 97–248, title II, § 265(c),Sept. 3, 1982, 96 Stat. 547, provided that:
Amendment by section 237(d) ofPub. L. 97–248applicable to years beginning after Dec. 31, 1983, see section 241 ofPub. L. 97–248, set out as an Effective Date note under section 416 of this title.
Pub. L. 97–34, title III, § 312(f),Aug. 13, 1981, 95 Stat. 285, as amended by Pub. L. 97–448, title I, § 103(d)(3), 96 Stat. 2378, provided that:
“(2) Transitional rule.—The amendments made by subsection (d) [amending this section] shall not apply to any loan from a plan to a self-employed individual who is an employee within the meaning of section 401
(c)(1) which is outstanding on December 31, 1981. For purposes of the preceding sentence, any loan which is renegotiated, extended, renewed, or revised after such date shall be treated as a new loan.”
Amendment by section 1901(a)(12), (13) ofPub. L. 94–455applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) ofPub. L. 94–455, set out as a note under section 2 of this title.
Pub. L. 94–455, title XIX, § 1951(d),Oct. 4, 1976, 90 Stat. 1841, provided that: “Except as otherwise expressly provided, the amendments made by this section [see Tables for classification of section 1951 ofPub. L. 94–455] shall apply with respect to taxable years beginning after December 31, 1976.”
Amendment by section 2001(e)(5) ofPub. L. 93–406applicable to contributions made in taxable years beginning after Dec. 31, 1975, see section 2001(i)(4) ofPub. L. 93–406, set out as a note under section 401 of this title.
Pub. L. 93–406, title II, § 2001(i)(5), (6),Sept. 2, 1974, 88 Stat. 958, provided that:
Amendment by section 2002(g)(10) ofPub. L. 93–406effective on Jan. 1, 1975, see section 2002(i)(2) ofPub. L. 93–406, set out as an Effective Date note under section 4973 of this title.
Amendment by section 2005(c)(3) ofPub. L. 93–406, applicable only with respect to distributions or payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973, see section 2005(d) ofPub. L. 93–406, set out as a note under section 402 of this title.
Amendment by section 2007(b)(2) ofPub. L. 93–406applicable to taxable years ending on or after Sept. 21, 1972, see section 2007(c) ofPub. L. 93–406, set out as a note under section 122 of this title.
Amendment by Pub. L. 89–365applicable with respect to taxable years ending after Dec. 31, 1965, see section 1(d) ofPub. L. 89–365, set out as an Effective Date note under section 122 of this title.
Pub. L. 87–834, § 11(c)(2),Oct. 16, 1962, 76 Stat. 1006, provided that: “The amendment made by subsection (b) [amending this section] shall apply to taxable years ending after December 31, 1962.”
Pub. L. 94–455, title XIX, § 1951(b)(1)(B),Oct. 4, 1976, 90 Stat. 1836, provided that: “Notwithstanding subparagraph (A) [repealing subsec. (i) of this section], if the provisions of section 72
(i) applied to amounts received in taxable years beginning before January 1, 1977, under an annuity contract, then amounts received under such contract on or after such date shall be treated as if such provisions were not repealed.”
Pub. L. 100–647, title I, § 1011A(c)(13),Nov. 10, 1988, 102 Stat. 3476, provided that: “Section 72(t) of the 1986 Code shall apply to any distribution without regard to whether such distribution is made without the consent of the participant pursuant to section 411
(a)(11) orsection 417(e) of the 1986 Code.”
Pub. L. 110–458, title I, § 100,Dec. 23, 2008, 122 Stat. 5093, provided that: “For purposes of this title [see Tables for classification]:
We truncate results at 20000 items. After that, you're on your own. Life Insurance Contract Defined : 2014-10-24
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2014-10-24
Substantially Equal Payments : 2014-08-22
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2014-06-13
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2013-12-20
Deductions For Losses : 2013-12-20
Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) : 2013-12-06
Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) : 2013-12-06
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2013-06-07
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2013-05-31
Exceptions : 2013-05-31
Substantially Equal Payments : 2013-03-01
Exceptions : 2013-01-11
Required Distributions Where Holder Dies : 2013-01-11
Treatment of Variable Contracts : 2012-10-05
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2012-10-05
Substantially Equal Payments : 2012-08-31
Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) : 5490-12-09
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 5490-12-09
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2011-07-29
Limitations on Losses of Individuals - Transaction Entered Into For Profit : 2011-07-22
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2011-07-22
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2011-07-15
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2011-06-17
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2011-06-10
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2011-06-03
Substantially Equal Payments : 2011-05-20
Exception : 2011-05-20
Premiums : 2011-02-04
Definitions : 2011-02-04
Substantially Equal Payments : 2010-12-23
Tax on Early Distributions from Qualified Retirement Plans : 2010-12-23
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2010-12-23
Substantially Equal Payments : 2010-07-30
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2010-05-28
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2010-03-19
Substantially Equal Payments : 2009-10-23
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2009-09-25
Substantially Equal Payments : 2009-07-17
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2009-06-19
Substantially Equal Payments : 2009-06-19
Tax on Early Distributions from Qualified Retirement Plans : 2009-06-19
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2009-06-12
Disability : 2009-05-29
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2009-05-15
Rollover Contributions : 2008-12-12
Tax on Early Distributions from Qualified Retirement Plans : 2008-12-12
Substantially Equal Payments : 2008-10-03
Tax on Early Distributions from Qualified Retirement Plans : 2008-10-03
Tax on Early Distributions from Qualified Retirement Plans : 2008-08-29
Substantially Equal Payments : 2008-08-29
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2008-07-11
Tax on Early Distributions from Qualified Retirement Plans : 2008-07-04
Rollover Contributions : 2008-07-04
Taxation of Employee Annuities (Taxable v. Not Taxable) : 2008-05-16
Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities : 2008-05-16
Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) : 2008-05-16
Substantially Equal Payments : 2008-05-02
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2007-10-19
Before Starting Date : 2007-07-27
Local Associations of Employees : 2007-05-18
Before Starting Date : 2007-05-18
Tax on Early Distributions from Qualified Retirement Plans : 2007-05-18
Separation After Age 55 : 2007-05-18
Employee Annuities and Plans : 2007-05-18
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2007-05-18
Tax Imposed : 2007-05-18
Substantially Equal Payments : 2007-04-27
Substantially Equal Payments : 2007-04-20
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2007-03-16
Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) : 2007-03-16
Rollover Contributions : 2006-12-15
Age 59 1/2 : 2006-12-15
Substantially Equal Payments : 2006-08-25
Substantially Equal Payments : 2006-08-04
Substantially Equal Payments : 2006-07-14
Annuity Contracts Not Held By Natural Persons : 2006-06-30
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2006-06-02
Substantially Equal Payments : 2006-04-21
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2006-01-06
Substantially Equal Payments : 2006-01-06
Substantially Equal Payments : 2005-12-23
Rollover Lump Sums : 2005-12-16
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2005-12-16
Individual Retirement Accounts : 2005-11-04
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2005-11-04
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2005-09-16
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2005-09-09
Amounts Not Receivable as Annuities : 2005-03-18
Before Starting Date : 2005-03-18
Allocation of Amounts : 2005-03-18
Investment in Contract : 2005-03-18
On or After Starting Date : 2005-03-18
Lump Sum : 2005-03-18
Substantially Equal Payments : 2005-01-21
Rollover Contributions : 2004-12-10
Age 59 1/2 : 2004-12-10
Amounts Not Receivable as Annuities : 2004-12-10
Before Starting Date : 2004-12-10
Allocation of Amounts : 2004-12-10
Investment in Contract : 2004-12-10
On or After Starting Date : 2004-12-10
Lump Sum : 2004-12-10
Annuity Contracts Not Held By Natural Persons : 2004-12-03
Amounts Not Receivable as Annuities : 2004-12-03
Basis of Property Acquired From a Decedent : 2004-09-24
Required Distributions Where Holder Dies : 2004-09-24
Substantially Equal Payments : 2004-09-10
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2004-08-06
Exceptions to General Rule : 2004-06-25
Exclusive Benefit of Employees or Their Beneficiaries : 2004-06-25
Tax on Early Distributions from Qualified Retirement Plans : 2004-06-25
Special Rules for Pensions, Annuities, and Certain Other Deferred Income : 2004-06-25
Investment in Contract : 2004-05-07
On or After Starting Date : 2004-05-07
Lump Sum : 2004-05-07
Amounts Not Receivable as Annuities : 2004-05-07
Before Starting Date : 2004-05-07
Allocation of Amounts : 2004-05-07
Capital Gain Treatment of Certain Distributions : 2004-03-05
Unrealized Appreciation of Employer's Securities : 2004-03-05
Age 59 1/2 : 2004-03-05
Tax on Early Distributions from Qualified Retirement Plans : 2004-03-05
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2003-07-25
Life Insurance Contract Defined : 2003-07-18
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2003-07-18
Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) : 2003-07-18
Modified Endowment Contracts : 2003-07-18
Life Insurance Contract Defined : 2003-07-11
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2003-07-11
Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) : 2003-07-11
Modified Endowment Contracts : 2003-07-11
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2003-04-25
Exceptions : 2003-03-28
Amounts Not Receivable as Annuities : 2003-03-28
Exclusion Ratio : 2003-03-28
Basis of Property Acquired From a Decedent : 2003-03-14
Required Distributions Where Holder Dies : 2003-03-14
Substantially Equal Payments : 2003-02-28
Tax on Early Distributions from Qualified Retirement Plans : 2002-12-13
Mathematical or Clerical Errors : 2002-12-13
Annuity Contracts Not Held By Natural Persons : 2002-11-29
Variable Contract Defined : 2002-11-29
Treatment of Employee Contributions Under Defined Contribution Plans as Separate Contracts : 2002-10-25
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2002-10-25
Definitions Relating to Corporate Reorganizations : 2002-10-04
Qualified Pension, Profit-Sharing, and Stock Bonus Plan : 2002-10-04
Special Rules for Pensions, Annuities, and Certain Other Deferred Income : 2002-10-04
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2002-10-04
Taxation of Employee Annuities (Taxable v. Not Taxable) : 2002-10-04
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2002-07-26
Life Insurance Contract Defined : 2002-07-26
Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) : 2002-07-26
Modified Endowment Contracts : 2002-07-26
Certain Distributions Not Subject to 10 Percent Additional Tax : 2002-06-21
10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts : 2002-06-21
Substantially Equal Payments : 2002-05-31
10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts : 2002-04-05
Certain Distributions Not Subject to 10 Percent Additional Tax : 2002-04-05
Substantially Equal Payments : 2002-04-05
Stock for Stock (Type "B") : 2002-02-22
Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) : 2002-02-22
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2002-02-22
Recapitalization (Type "E") : 2002-02-22
Taxation of Employee Annuities (Taxable v. Not Taxable) : 2002-02-22
Individual Retirement Accounts : 2002-02-22
Annuity Contracts Not Held By Natural Persons : 2002-02-08
Variable Contract Defined : 2002-02-08
Before Starting Date : 2001-12-21
Exceptions : 2001-12-21
Substantially Equal Payments : 2001-08-03
Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) : 2001-07-27
Individual Retirement Accounts : 2001-07-13
Tax on Certain Excess Contributions : 2001-07-13
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2001-07-13
Special Rules for Pensions, Annuities, and Certain Other Deferred Income : 2001-07-13
Qualified Pension, Profit-Sharing, and Stock Bonus Plan : 2001-07-13
Taxation of Employee Annuities (Taxable v. Not Taxable) : 2001-07-13
Tax on Early Distributions from Qualified Retirement Plans : 2001-06-29
Substantially Equal Payments : 2001-06-01
Substantially Equal Payments : 2001-05-11
Tax on Early Distributions from Qualified Retirement Plans : 2001-05-11
Substantially Equal Payments : 2001-05-04
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2001-04-27
Substantially Equal Payments : 2001-04-20
Investment In Contract : 2001-04-13
Amounts Not Receivable as Annuities : 2001-04-13
Substantially Equal Payments : 2001-04-13
Exception : 2001-03-30
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2001-03-30
Death : 2001-03-09
Rollover Contributions : 2001-03-09
Employee Dies Before Entire Interest Distributed : 2001-03-09
Substantially Equal Payments : 2001-02-09
Substantially Equal Payments : 2001-02-02
Substantially Equal Payments : 2001-01-19
Certain Distributions Not Subject to 10 Percent Additional Tax : 2000-12-29
10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts : 2000-12-29
Substantially Equal Payments : 2000-12-22
10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts : 2000-12-15
Certain Distributions Not Subject to 10 Percent Additional Tax : 2000-12-15
Substantially Equal Payments : 2000-10-13
On or After Starting Date : 2000-09-08
Annuity Contracts Not Held By Natural Persons : 2000-09-08
Exclusion Ratio : 2000-09-08
Premature Distributions From Annuity Contracts : 2000-09-08
Tax on Early Distributions from Qualified Retirement Plans : 2000-08-18
Substantially Equal Payments : 2000-08-18
Substantially Equal Payments : 2000-08-04
On or After Starting Date : 2000-07-28
Employee Annuities : 2000-07-07
Substantially Equal Payments : 2000-05-19
Required Distributions Where Holder Dies : 2000-05-05
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 2000-05-05
Annuity Contracts Not Held By Natural Persons : 2000-05-05
Before Starting Date : 2000-04-07
Exception : 2000-04-07
Employee Annuities : 2000-03-03
Annuity Contracts Not Held By Natural Persons : 1999-11-05
Substantially Equal Payments : 1999-10-29
Rollover Contributions : 1999-08-20
Tax on Early Distributions from Qualified Retirement Plans : 1999-08-20
Annuity Contracts Not Held By Natural Persons : 1999-08-20
Special Rules for Pensions, Annuities, and Certain Other Deferred Income : 1999-04-09
Reports by Employers, Plan Administrators, Etc. : 1999-04-09
Special Distribution Requirements : 1999-04-09
Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) : 1999-04-09
Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) : 1999-04-09
Individual Retirement Accounts : 1999-03-05
Tax on Early Distributions from Qualified Retirement Plans : 1999-03-05
Annuity Contracts Not Held By Natural Persons : 1999-02-05