“net unrealized appreciation” IRS rules IRS.gov: Publication 575, Pensions and Annuities "Publication 575 (2010), Pension and Annuity Income" http://www.irs.gov/publications/p575/ar02.html#d0e4361 Cost (Investment in the Contract) quit your job between 55 and 59.5 years http://www.irs.gov/publications/p575/ar02.html#d0e3742 IRS: Publication 575 (2011), Pension and Annuity Income “net unrealized appreciation” IRS Publication 575 Partly Taxable Payments Pension and Annuity Income “net unrealized appreciation” “net unrealized appreciation” http://www.irs.gov/publications/p575/ar ... 1000226891 “net unrealized appreciation” “net unrealized appreciation” IRS: Publication 575 “net unrealized appreciation” “net unrealized appreciation” “net unrealized appreciation” How to use the Simplified Method. Internal Revenue Service: Pension and Annuity Income “net unrealized appreciation” IRS rules quit your job between 55 and 59.5 years IRS rules Rollovers IRS rules IRS rules Rollovers Publication 575 IRS.gov: Publication 575 -- Tax on Early Distributions Internal Revenue Service: Pension and Annuity Income quit your job between 55 and 59.5 years IRS.gov: Pensions and Annuities IRS.gov: Annuity Variable Annuity Tax Rules http://www.irs.gov/publications/p575/ar ... 1000226891