Tax Policy, Lump-Sum Pension Distributions, and Household Saving
Discusses the Tax Reform Act of 1986 and the ten percent penalty on lump-sum pension distributions that are not "rolled over" into tax-deferred instruments by younger recipient (under 55). Discusses the different effects on recipients in different income brackets.
Year of publication: |
1996
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Authors: | Chang, Angela E. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 2, p. 235-49
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
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