Burman, Leonard E.; Coe, Norma B.; Gale, William G. - In: National Tax Journal 52 (1999) n. 3, pp. 553-62
We examine preretirement lump sum distributions (LSDs) from pension plans, which have grown significantly in recent years. Most LSD recipients do not roll over the funds into qualified accounts, but the likelihood of rollover rises for larger distributions. We find evidence suggesting that tax...