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
• Overview Of Social Security Taxes ..JCT 06/11
• Are Social Security Benefits Taxable? ..IRS
• Taxable Social Security Calculator ..Fincalc.com
• Social Security & Medicare Facts ..NEA
• Helpful Articles On Social Security ..Analyzenow.com

• 2012 & 2013 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

• Social Security Disability Insurance Program ..SSA
• Social Security Disability Blog ..SSDAnswers.com
• Lump Sum Disability Payments & Taxes ..Marketwatch.com
• Social Security Disability Secrets, Tips & Advice ..DisabilitySecrets.com
• Social Security Disability Planner ..SSA
• Disability Evaluation Under Social Security ..SSA Blue Book
• Working While Disabled ..SSA Pub 10095
• Work Incentives For People With Disabilities ..SSA Red Book

• Understanding Supplemental Security Income (SSI) ..SSA
• Supplemental Security Income (SSI) ..SSA Pub 05-11000
• What Is SSI? ..NewMexcioResources.org

• 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
• When Can The Federal Government Garnish Social Security? ..SSA
• Can Social Security Benefits Be Garnished For A Debt? ..SSA
• 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

Railroad Retirement

• Official Web Site of the Railroad Retirement Board
• Soc. Security & Equivalent Railroad Retirement ..IRS Pub 915
• Information About the Taxation of Railroad Retirement Annuities ..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 ] [ Fidelity ] [ Vanguard ] [ SmartMoney] [ T Rowe Price ]
• IRS Retirement Plans Product Guide
• Small Business Retirement Plan Resources ..IRS
• IRS Retirement Plans Frequently Asked Questions
• Present Law & Background Relating To The Tax Treatment Of Retirement Savings ..JCT 04/12
• 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 6/17/11 ..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 ..401K Rollover
• Retirement Plans FAQs on Designated Roth Accounts ..IRS
• Common IRA Rollover Mistakes ..Finweb.com
• New IRA Rollover Rules for Nonspouses ..SmartMoney
• Rolling Over An Inherited Pension .. IRS (See Sec. V, page 5)
• Inheriting an IRA ..Fidelity

Calculators

• Retirement Calculators & Planners ..AnnuityFYI.com
• Retirement Planner ..CNN Money
• Retirement Savings & Financial Calculators ..CCH
• Choose To Save Ballpark E$timate ..EBRI
• SEP-IRA Calculator
• IRA Retirement Calculator ..TurboTax
• Spreadsheet Calculators & Planners ..Analyzenow.com
• Minimum Required Distribution Calculator ..Calctools.com
• 401(k) Net Unrealized Appreciation (NUA) Calculator ..Mortgageloan.com

Required Minimum Distributions

• 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 ..Retirementdictionary.com


• 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 Substantially Equal Periodic Payments
• 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

• IRS Published Guidance on Retirement Plans
• IRS Published Guidance on Retirement Plans by Topic
• 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 (06/11) ..Northern Trust

State Taxation

• State Taxation of Pension & Retirement Income As of 1/8/13 ..RPEA.org
• State Income Taxes On Pensions & Retirement Income ..NCSL.org
• What Assets Are Exempt From Creditors ..CreditorExemption.com
• Taxes By State ..Retirement Living Info Center
• State Estate Tax Exemptions for 2009, 2010 and 2011 ..About.com
• Distributional Analysis of The Tax Systems in All 50 States (Nov. '09) ..Inst. on Taxation & Economic Policy

Individual Retirement Accounts

• IRA Basics ..CNN Money
• An IRA Primer ..Smartmoney.com
• Individual Retirement Accounts ..IRS Pub 590
• Dollar Limitations on Retirement Benefits and Contributions: 2011 - 2013 ..IRS
• Deemed IRAs (aka Sidecar IRA) ..401khelpcenter.com
• Deemed IRAs: Final Regulations
• Tax On Early Distributions From IRAs ..IRS Tax Topic 557
• So You Want To Buy Real Estate With An IRA? ..Realtor.com

• Tax Guide to the Roth IRA ..Fairmark Press
• Roth IRA Web Site ..RothIRA.com
• Roth IRA Conversions ..Fairmark press
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 ..Investors Insight
• 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? ..Sepira.com
• IRS FAQs On SEP-IRAs
• 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

• How To Handle Inherited IRAs ..AARP
• 8 Ways To Go Wrong With An Inherited IRA ..Bankrate.com
• 10 Vital Rules For Inherited IRAs..MarketWatch
• Basis Of Inherited IRAs ..Ehow.com
• MRD Rules For Inherited IRAs ..Fidelity

Pensions

• Published Guidance ..IRS
• Pension & Annuity Income ..IRS Pub 575
• How Pension and Annuity Distributions Are Taxed ..About.com
• Employee Retirement Benefits: Pros & Cons ..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)
• Overview Of The Military Survivor Benefit Plan (SBP) ..US Defense Dept.
• Veterans Death Pension ..Military.com
• Retirement Plans for Small Business ..IRS Pub 560
• Dollar Limitations on Retirement Benefits and Contributions: 2011 - 2013 ..IRS
• Maximum Retirement Benefits and Contributions Limits: Multiple Years ..Calhoun Law Group
• Pension Plan Limits by Year ..401khelpcenter.com
• Pension Plan Limitations for 2013 ..IRS IR-2012-77
• Pension Plan Limitations for 2012 ..IRS IR 2011-103
• Pension Plan Limitations for 2011 ..IRS IR-10-108

• 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 Find (pdf) ] [ Search the PBGC ] [ Mergers & Acquisitions ]
  [ Abandoned Plan Search ] [ Pension Rights Centers ]
• ERISA Requirements ..CCH ToolKit

Annuities & Life Insurance

• Pension & Annuity Income ..IRS Pub 575
• General Rule for Pensions & Annuities ..IRS Pub 939
• What Is An Annuity ..Annuities-Explained.net
• Basics of Annuities ..CNN Money
• 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
• Taxation of Accelerated Death Benefits & Viatical Settlements ..WorldWideWeb Tax
• IRS Guidance on Viatical Settlements ..Lexis-Nexis Community
• Social Security Actuarial Tables

Pensions By Type

• Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs ..Calhoun Law Group

• All About 401(k) Plans ..Fidelity
• 401(k) Plans for Small Businesses ..IRS Pub 4222
• 401K Help Center
• 401k Retirement Information ..Research401k.com
• Tax Issues When You Inherit a 401(k) ..401khelpcenter.com
• 401(k) Hardship Withdrawals ..IRS
• Pros & Cons Of Borrowing From Your 401(k) ..Marketwatch.com

• FAQs Regarding Roth 401(k) Contributions ..IRS
• Roth 401(k) Final Regulations
• Roth 401(k) Web Site ..Roth401k.com
• Overview of Roth 401k Plan Provisions ..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

• IRC 457(b) Deferred Compensation Plans ..IRS
• 457 Plans ..Forbes
• Nonqualified Deferred Compensation Plans (§409A) ..IRS.gov
• Nonqualified Deferred Compensation ..IRS Audit Techniques Guide
• 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
• Avoid Debt As A Senior ..Debt.org
• 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 ..CBO.gov
• Medicare Qs & As ..Medicare Rights Organization
• Medicare Resources ..Kff.org
• Top 10 Myths of Medicare ..Univ of Illinois Law
• Medicare Supplemental Insurance ..MedicareSupplementalInsurance.com
• About Railroad Medicare ..RRB
• Medicare ..Wikipedia
• Medicaid ..Wikipedia
• Preserving Wealth and Inheritance Through Medicaid Planning for Long-Term Care ..SSRN.com

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
• Compare Nursing Homes ..Medicare.gov
• Preserving Wealth and Inheritance Through Medicaid Planning for Long-Term Care ..SSRN.com
• 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
• CCRC Tax Benefits ..SeniorHomes.com
• Information on Long-Term Care Contracts & Services ..IRS Pub 502
• Long-Term Care Insurance Tax Incentives Offered by States ..LTCconsultants.com
• 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
• Best Practices For Keeping Your Home Network Secure ..NSA
• A Parent's Guide to Internet Safety ..FBI
• Various Security Forums ..Spywareinfo.com
• Online Forums Supporting Windows Users ..Aumha.net
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention (1-800-273-8255)
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

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