Advising a client how to accomplish a tax-free rollover from one pension plan to another has been an area of confusion for the general practitioner. In order to end this confusion the author examines recent statutory amendments, Internal Revenue Service rulings and the Employee Retirement Income Security Act. The author then outlines, in conjunction with the recent changes in the law, potential pension plan rollover scenarios that can aid the client. After a thorough discussion of the available rollovers and the benefits and drawbacks of each, the author concludes with a chart designed to provide quick identification of the most beneficial pension plan rollover for the client.
Steven T. Graham
How to Accomplish a Successful Tax-Free Pension Plan Rollover,
8 Pepp. L. Rev.
Available at: https://digitalcommons.pepperdine.edu/plr/vol8/iss4/2
Banking and Finance Law Commons, Estates and Trusts Commons, Retirement Security Law Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons