Individual Retirement Accounts and 401(k) Plans: Early Withdrawals and Required Distributions

Purcell, Patrick

Library of Congress. Congressional Research Service.

关键词: Retirement;    Retirement income;    Taxation;    Tax policy;   

RP-ID  :  RL31770
RP-ID  :  RL31770_2008Oct27

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report summarizes the provisions of law that govern the taxes applicable to pre-retirement distributions from retirement accounts, and the situations in which distributions must be taken from a plan in order to avoid a tax penalty.