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Social Security

• Official Web Site of the Social Security Administration
• Soc. Security & Equivalent Railroad Retirement ..IRS Pub 915
• Guide to Social Security Retirement Benefits ..Fairmark.com
• Are Social Security Benefits Taxable? ..IRS
• Taxable Social Security Calculator ..Fincalc.com
• Helpful Articles On Social Security ..Analyzenow.com

• 2009 & 2010 Social Security Rate Fact Sheet ..SSA
• Social Security COLA Adjustments By Year ..SSA
• Social Security COLA and Medicare Part B Premium: Questions, Answers, and Issues ..Kaiser Family Foundation
• When To Apply for Social Security ..About.com
• How A Pension From Work Not Covered by SS Affects You ..SSA Pub 05-10045
• How Work Affects Your Benefits ..SSA Pub 05-10069
• Government Pension Offset (Spouse's Or Widow(er)'s Benefits) ..SSA Pub 05-10007
• AARP Explanation of the Government Pension Offset

• SSA's Social Security Handbook
• Benefit Eligibilty Screening Tool
• Social Security Benefits Planner
• Apply Online For Benefits
• Calculate Your Benefit Online ..SSA
• SSA Benefit Calculator for Personal Computers

• Reporting Back Pay & Special Wage Payments to the SSA ..IRS Pub 957
• IRS Levy On Social Security Benefits ..Pub 4418
• Living Outside The United States Explained ..SSA
• U.S. International Social Security Agreements ..US Social Security Administration
• National Committee to Preserve Social Security & Medicare
• Social Security Reform: Treasury Briefs
• The Social Security Fix-It Book ..Center for Retirement Research

• Understanding Supplemental Security Income (SSI) ..SSA
• Supplemental Security Income (SSI) ..SSA Pub 05-11000
• Working While Disabled ..SSA Pub 10095
• Disability Evaluation Under Social Security ..SSA Blue Book
• Work Incentives For People With Disabilities ..SSA Red Book

Railroad Retirement

• Official Web Site of the Railroad Retirement Board
• Soc. Security & Equivalent Railroad Retirement ..IRS Pub 915
• Federal Income Tax & Railroad Retirement Benefits .. RRB
• Earnings Limits, Tax Rates & COLA's ..RRB
• RRB Guide to Railroad Retirement & Survivor Benefits
• Railroad Retirement Annuity Formula Components (Tiers I & II) ..RRB
• About Railroad Medicare ..RRB

Retirement Planning

• Retirement Choices ..Prudential
• Retirement Planning Websites: [ MyMoney.gov ] [ CNN Money ] [ Vanguard ] [ SmartMoney] [ T Rowe Price ]
• IRS Retirement Plans Navigator for Small Employers
• Tax Guide For The Retiree ..IRS Pub 4190
• Center For Retirement Research ..Boston College
• Divorce & Retirement Accounts: See Divorce

A word of caution: Information on state taxes below may not always be current!

• Taxes By State ..Retirement Living Info Center
• State Tax Profile (Comparison Table) ..Bankrate.com
• State Tax Profile (Select a State) ..Bankrate.com
• State Taxation of Pension & Retirement Income As of 6/15/10 ..RPEA.org

• Retire Early Home Page
• Should You Carry A Mortgage Into Retirement ..Center for Retirement Research
• AARP Publications Addressing Retirement Planning Topics
• State Retirement System Web Sites ..Calhoun Law Group
• Consumer Pension Plan Info.. Pension & Welfare Benefits Administration
• Information On Reverse Mortgages ..AARP

• Estate Taxes & Estate Planning

Rollovers

• Rollovers of Retirement Plan Distributions ..IRS
• Rollover From & To Chart ..IRS
• FAQs Relating to Waivers of the 60-Day Rollover Requirement ..IRS
• Rolling Over Retirement Accounts ..SmartMoney.com
• Should You Rollover Your 401(k)? ..Kiplinger.com
• FAQs On Rollovers ..Phoenix Companies
• Common IRA Rollover Mistakes ..Investopedia.com
• New IRA Rollover Rules for Nonspouses ..SmartMoney
• Inheriting an IRA From a Spouse ..Fidelity

Calculators

• Retirement Planner ..CNN Money
• Retirement Savings & Planning ..CCH
• Retirement Calculator ..US News
• SEP-IRA Calculator
• Analyze Now! (Click On Free Programs) ..Analyzenow.com
• Calculator: RMD Rules ..Calctools.com
• 401(k) NUA Calculator ..Mortgageloan.com

Required Minimum Distributions

• Minimum Required Distributions Suspended for 2009
• IRS Guidance on 2009 Required Distributions ..IRS Notice 2009-82
• RMD Rules for IRAs ..newrmd.com
• Final Regs (All Except Defined Benefit Plans) ..T.D. 8987 (4/17/02)
• Final Regs (Defined Benefit Plans) ..T.D. 9130 (6/14/04)
• Minimum Distribution FAQ ..72t.net
• IRS FAQs on RMDs (2002 Regs)
• Reasonable Cause Can Waive Penalties for Missed RMD


• RMD Calculators: See Above Category

Early Withdrawals

• Understanding IRC Sec. 72(t) and Early Distributions ..72t.net
• Revised Rules for Early Withdrawals (Substantially Equal Periodic Payments) ..IRS Rev Rul 2002-62
• FAQs On Rev Rul 2002-62 (Above)
• Tax On Early Distributions from Retirement Plans ..IRS Tax Topic 558
• Tax On Early Distributions From IRAs ..IRS Tax Topic 557
• Withdrawing Money Before Age 59 1/2 ..Retire Early Home Page
• ABCs of Loans & Hardship Distributions ..IRS

IRS Guidance

• Recent Tax Changes ..IRS
• IRS Published Guidance on Retirement Plans
• IRS Guidance Pension Protection Act of 2006 ..Notice 2007-07
• Pension & Annuity Income ..IRS Pub 575
• General Rule for Pensions & Annuities ..IRS Pub 939
• Tax Guide For The Retiree ..IRS Pub 4190
• Tax Guide to U.S. Civil Service Retirement Benefits ..IRS Pub 721
• Retirement Plans for Small Business ..IRS Pub 560
• Individual Retirement Accounts ..IRS Pub 590
• §403(b) Plans ..IRS Pub 571
• IRS Online Resource Guide to Retirement Plans
• IRS FAQs on TSAs
• Choosing A Retirement Solution for Your Small Business ..IRS Pub 3998
• Employee Benefits Regulations ..BenefitsLink, Inc.
• IRS Final Regs (Sec. 408A) for Roth IRAs ..BenefitsLink, Inc.

• How The States Have Reacted to Estate Tax Changes ..2004 Study

State Taxation

• State Taxation of Pension & Retirement Income As of 6/15/10 ..RPEA.org
• Taxes By State ..Retirement Living Info Center
• Distributional Analysis of The Tax Systems in All 50 States (Nov. '09) ..Inst. on Taxation & Economic Policy

Individual Retirement Accounts

• IRA Basics ..Yahoo! Finance
• An IRA Primer ..Smartmoney.com
• Individual Retirement Accounts ..IRS Pub 590
• Recent Tax Changes ..IRS
• Present Law & Analysis of IRAs ..JCT 6/08
• How IRA Distributions Are Taxed ..New York Life
• Deemed IRAs (aka Sidecar IRA) ..401khelpcenter.com
• Deemed IRAs: Final Regulations
• Tax On Early Distributions From IRAs ..IRS Tax Topic 557
• Buying Real Estate In Your IRA ..Realtor Magazine

• Tax Guide to the Roth IRA ..Fairmark Press
• Roth IRA Web Site ..RothIRA.com
• Roth Retirement Accounts ..Michael Gray, CPA
• Roth IRA Guidance ..IRS Notice 98-50
• More Roth IRA Guidance ..IRS Ann 99-18
• IRS Final Regs (Sec. 408A) for Roth IRAs ..BenefitsLink, Inc.
• Roth IRA vs Traditional IRA Calculator ..Moneychimp.com
• Also See Roth 401(k) Plans

• What Your IRA Beneficiary Should Know ..Vanguard Group
• Withdrawing Money Before Age 59 1/2 ..Retire Early Home Page
• Revised Rules for Early Withdrawals (Substantially Equal Periodic Payments) ..IRS Rev Rul 2002-62
• IRS Form 5329 - Additional Taxes (10% Penalty)
• IRS Form 8606 - Nondeductible IRAs, Conversions & Recharacterizations
• Guide To Understanding IRA Fees ..mPower.com
• Simplified Employee Pensions (SEPs) ..Labor Dept
• SEP-IRAs ..SEPIRA.com
• What is a SEP? ..Fidelity
• SIMPLE IRA Plans for Small Businesses ..IRS Pub 334
• IRS FAQs On SIMPLE IRAs
• SIMPLE IRAs ..IRS
• SARSEP Employee Pensions ..IRS Pub 4336
• SARSEP-IRAs ..Janus

Pensions

• Published Guidance ..IRS
• Pension & Annuity Income ..IRS Pub 575
• How Pension and Annuity Distributions Are Taxed ..About.com
• Basic Types of Retirement Plans ..CCH Toolkit
• General Rule for Pensions & Annuities ..IRS Pub 939
• Tax Guide to U.S. Civil Service Retirement Benefits ..IRS Pub 721
• Federal Retirement Programs ..US OPM
• Federal Thrift Savings Plan (TSP)
• Retirement Plans for Small Business ..IRS Pub 560
• Maximum Retirement Benefits and Contributions Limits: Multiple Years ..Calhoun Law Group
• Pension Plan Limits by Year ..401khelpcenter.com
• Pension Plan Limitations for 2010 ..IRS IR 2009-094
• Pension Plan Limitations for 2009 ..IRS IR 2008-118

• Qualified Domestic Relations Orders (QDRO) & Pensions ..Labor Dept
• Present Law: Tax Incentives for Retirement Savings ..JCT
• What You Should Know About Your Pension Rights ..Labor Dept.
• ConsumerPension Plan Info.. Pension & Welfare Benefits Administration
• Choosing A Retirement Solution for Your Small Business ..IRS Pub 3998
• SIMPLE IRA Plans for Small Businesses ..IRS Pub 334

• Finding A Lost Pension
  [ How To Search ] [ Search the PBGC ] [ Mergers & Acquisitions ]
  [ Abandoned Plan Search ] [ Pension Rights Centers ]
• Requirements of ERISA ..CCH ToolKit

Annuities & Life Insurance

• Pension & Annuity Income ..IRS Pub 575
• General Rule for Pensions & Annuities ..IRS Pub 939
• Basics of Annuities ..USBoomers.com
• Annuity Basics ..TotalReturnAnnuities.com
• Compare Annuity Rates ..FreeAnnuityRates.com
• What You Should Know About Variable Annuities ..S.E.C.
• Taxes & Annuities ..Motley Fool
• Deducting Annuity Losses ..Motley Fool [Read With Caution!]
• Section 1035 Tax Free Annuity Exchanges ..Webannuities.com
• Insurance Company Ratings ..A.M. Best
• Modified Endowment Contracts ..SaveWealth.com
• Taxation of Life Insurance Proceeds & Accelerated Death Benefits ..IRS Pub 525
• Tax Consequences of Surrendering or Selling Life Insurance Contracts ..IRS Rev. Rul. 2009-13
• Tax Consequences of Purchasing Life Insurance Contracts ..IRS Rev. Rul. 2009-14
• Social Security Actuarial Tables
• Taxation of Accelerated Death Benefits & Viatical Settlements ..WorldWideWeb Tax

Pensions By Type

• Choosing Among §§401(k), 403(b) & 457 Plans & Deemed IRAs ..Calhoun Law Group

• Smart Money Guide to 401(k) Plans
• All About 401(k) Plans ..Fidelity
• 401(k) Plans for Small Businesses ..IRS Pub 4222
• 401K Help Center
• 401k Retirement Information ..Research401k.com
• Tax Considerations When You Inherit a 401(k) ..401khelpcenter.com
• 401(k) Hardship Withdrawals ..IRS

• FAQs Regarding Roth 401(k) Contributions ..IRS
• Roth 401(k) Final Regulations
• Roth 401(k) Plans [ Roth401k.com] [ About.com]
• Understanding the Roth 401(k) ..SmartMoney
• Roth Retirement Accounts ..Michael Gray, CPA

• §403(b) Plans ..IRS Pub 571
• IRS FAQs on TSAs
• 403(b) Plans ..Sensible Investor
• Roth 403(b) Plans ..Money-zine.com

• How A §457 Plan Works ..Hinklaw.com
• 457 Plans ..457Info
• Nonqualified Deferred Compensation Plans ..Hinklaw.com
• Demystifying the 457(b) ..457Bwise.com
• Internal Revenue Code §457

• What's A Keogh Plan ..CNN Money
• Keogh (HR 10) Plans ..CCH ToolKit
• Guide to Keoghs ..TIAA-CREF

• Defined Benefit Pension Plans ..IRS
• Perks Of The Solo Defined benefit Plan ..SmartMoney.com
• An Analysis of Frozen Defined Benefit Plans ..PBGC.gov
• Your Guaranteed Pension ..PBGC.gov

• Comprehensive Overview of Employee Ownership Plans ..Nat'l Center for Employee Ownership
• What Is An ESOP? ..AllBusiness.com
• Company Stock Choices When Leaving Your Job ..401KHelpCenter.com

Other Information

• Tax Guide for Seniors ..IRS Pub 554
• Credit for the Elderly & Disabled ..IRS Pub 524
• Section 8 Rental Assistance ..HUD
• Benefits Checkup for Those Over Age 55 ..Nat'l Council on Aging
• State Retirement System Web Sites ..Calhoun Law Group
• National Senior Citizens Law Center

Medicare & Medicaid

• Medicare Official Website ..Medicare.gov
• Medicaid Official Website ..Health & Human Services
• Overview of Medicare & Medicaid ..ElderNet
• Medicare Qs & As ..Medicare Rights Organization
• Medicare Resources ..kff.org
• About Railroad Medicare ..RRB
• Medicare ..Wikipedia
• Medicaid ..Wikipedia

Long Term Care

• National Clearinghouse for Long-Term Care Information
• JCT Overview of Long-Term Care Tax Rules
• Nursing Home Companion ..Bet Tzedek
• Assisted Living Companion ..Bet Tzedek
• Caregiver Companion ..Bet Tzedek
• Medi-Cal Planning ..BayAreaElderLaw.com
• Tax Definition of Qualified Long-Term Care Services ..IRC Sec. 7702B(c)
• Are Payments to Assisted Living Facilities Deductible? ..Bacon Wilson, PC
• Information on Long-Term Care Contracts & Services ..IRS Pub 502
• Long-Term Care Insurance Tax Incentives Offered by States, 2008
• Long-Term Care Insurance Information ..NY State Office of Aging
• Long Term Care Insurance Resources, Information, Quotes & Cost Data ..CompleteLongTermCare.com
• Information on Long-Term Care Insurance ..LTCinsurance.Com
• LTC Insurance Calculators ..SmartMoney.com

• Microsoft Security Bulletins
• Apple Security Updates
• Child Safety on the Internet Highway ..Larry Magid
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention Center
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• Various Security Forums ..Spywareinfo.com
• Online Forums Supporting Windows Users ..Aumha.net
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

• New Mexico Taxation & Revenue Dept.
• New Mexico Bureau of Elections
• New Mexico's Blue Book of Information
• New Mexico State & Local Government Services
• Welcome to Santa Fe
• New Mexico Tourism department

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