DEFINED CONTRIBUTION PLAN ISSUES: THE FISCAL CLIFF AND BEYOND
• Restrict stretch IRAs • Consolidation of 401(k), 403(b), 457(b), perhaps SEPs and SIMPLEs © Davis & Harman LLP . • Must pay annuities. © Davis & Harman LLP . Pension Reform USA Retirement Fund proposal • Political outlook ... Get Doc
By Phil Kavesh, JD, LLM, CFP, ChFC
Ning objectives. First, they want to “stretch-out” the income taxation of minimum distributions they and their benefi- able annuities with both “living ben- IRAs (including company plans that will be rolled over into IRAs) ... Retrieve Document
Beneficiary Designation With A Preselected Death Benefit Election
Drawals (“ISW”), stretch IRAs or Lump-Sum Distribution Note: Benefit must be $50 or more. options. Note: See Page 2, Section 3E, for details. ■ stretch IRA(IRA annuities only) Note: If no election is made, the Full Restriction Note: ... Return Document
