Social Security

• Official Web Site of the Social Security Administration
• Soc. Security & Equivalent Railroad Retirement ..IRS Pub 915
• Guide to Social Security Retirement Benefits ..Motley Fool
• Overview Of Social Security Taxes ..JCT 06/11
• Are Social Security Benefits Taxable? ..IRS
• Taxable Social Security Calculator ..Fincalc.com
• Survivors Benefits ..SSA


• Social Security Rate Fact Sheet 2024 - 2025 ..SSA
• Social Security COLA Adjustments By Year ..SSA
• What is COLA? ..SSA
• How A Pension From Work Not Covered by SS Affects You ..SSA Pub 05-10045
• How Work Affects Your Benefits ..SSA
• Windfall Elimination Provision ..SSA
• Government Pension Offset (Spouse's Or Widow(er)'s Benefits) ..SSA Pub 05-10007
• Explanation of the Government Pension Offset ..thebalance.com


• 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
• Work Incentives For People With Disabilities ..SSA Red Book

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


• 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
• Can Social Security Be Garnished? ..SSA.gov
• Can Social Security Benefits Be Garnished? ..SSA
• Living Outside The United States Explained ..SSA
• U.S. International Social Security Agreements ..US Social Security Administration

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
• Railroad Retirement & Survivor Benefits
• Employee and Spouse Annuity Formula Components ..RRB
• Medicare for Railroad Workers ..RRB

Retirement Planning

• Summary of Key Tax and Retirement Provisions - Secure Act 2.0 ..Cherry Bekaert LLP
• Secure 2: How Does it Affect Retirement Plans? ..Schwab.com
• IRS Qs and As Relating To Secure Act 2.0 Provisions ..Notice 2024-02
• Summary of Key Tax and Retirement Provisions - Secure Act 1.0 ..CPA Journal
• Retirement Choices ..Prudential
• Retirement Planning Websites: [ MyMoney.gov ] [ CNN Money ] [ Fidelity ] [ Vanguard ] [ T Rowe Price ]
• Small Business Retirement Plan Resources ..IRS
• IRS Retirement Plans Frequently Asked Questions
• Present Law & Background Relating To The Tax Treatment Of Retirement Savings ..JCT 01/16
• Tax Guide For The Retiree ..IRS Pub 4190
• Final Regulations - Qualified Longevity Annuity Contracts (QLACs) ..TD 9673
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes
• Net Unrealized Appreciation & Employer Stock ..Fidelity
• 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!

• State-by-State Guide to Taxes on Retirees ..Kiplinger.com
• Taxes By State ..Retirement Living Info Center
• State Tax Profile (Comparison Table) ..Bankrate.com
• State Taxation of Pension & Retirement Income ..RPEA.org


• Cost of Living Across the United States ..Adt.com
• Retire Early Home Page
• Should You Carry A Mortgage Into Retirement ..Center for Retirement Research
• AARP Retirement Center
• State Retirement System Web Sites ..Calhoun Law Group
• Information On Reverse Mortgages ..AARP


• Estate Taxes & Estate Planning

Rollovers

• IRS Proposed Regulation Change On IRA Rollovers
• IRS Guidance On Rollover Rule Change ..Ann 2014-32
• Rollover From & To Chart ..IRS
• Understanding IRA Rollover Rules ..depositaccounts.com
• IRS Guidance: In-Plan Rollovers to Designated Roth Accounts in Retirement Plans ..Notice 2013-74
• FAQs Relating to Waivers of the 60-Day Rollover Requirement ..IRS
• Self-Certification: Waiver of 60-Day Rollover Requirement ..Rev. Proc. 2016-47
• Should You Rollover Your 401(k)? ..Kiplinger.com
• IRS Guidance on Allocation of After Tax Amounts to Rollovers ..Notice 2014-54
• Retirement Plans FAQs on Designated Roth Accounts ..IRS
• Common IRA Rollover Mistakes ..John Hancock
• Rolling Over An Inherited Pension .. IRS (See Sec. V, page 5)
• Inheriting an IRA ..Fidelity

Calculators

• Retirement Calculator Simulation ..RetirementsSimulation.com
• Retirement Planner ..Bankrate.com


• IRA Retirement Calculator ..TurboTax
• Net Unrealized Appreciation (NUA) vs. IRA Rollover Calculator ..Calcxml.com

Required Minimum Distributions (RMD)

• IRS FAQs on RMDs
• Summary of Key Tax and Retirement Provisions - Secure Act 2.0 ..Cherry Bekaert LLP
• Secure 2: How Does it Affect Retirement Plans? ..Schwab.com
• IRS Qs and As Relating To Secure Act 2.0 Provisions ..Notice 2024-02
• Certain Exceptions to 10% Early Withdawal Penalty ..Notice 2024-55
• New Life Expectancy Tables Effective 2022 ..T.D. 9930 Nov. 2020
• Secure Act Changes to RMDs Starting 2020 ..Mercer.com
• IRS Clarifies 10 Year Rule ..WoltersKluwer.com
• RMDs In General ..IRS
• What To Know About RMD Rules ..TheBalance.com
• Failure To Cash a Distribution Check From a Qualified Retirement Plan ..IRS Rev. Ruling 2019-19
• What To Do If You Missed Your RMD ..Retirementdictionary.com
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes


• RMD Calculators: See Above Category

Early Withdrawals

• IRS Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans ..Notice 2020-50
• FAQs On Substantially Equal Periodic Payments
• Determination of Substantially Equal Periiodic Paymenst ..Notice 2022-06
• Tax On Early Distributions from Retirement Plans Other Than IRAs ..IRS Tax Topic 558
• Tax On Early Distributions From IRAs ..IRS Tax Topic 557
• Certain Exceptions to 10% Early Withdawal Penalty ..Notice 2024-55
• 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
• 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 - Contributions ..IRS Pub 590A
• Individual Retirement Accounts - Distributions ..IRS Pub 590B
• §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
• IRS Final Regs (Sec. 408A) for Roth IRAs ..BenefitsLink, Inc.
• IRS Final Regs (Longevity Annuities July 2014)

State Taxation

• How Do States Tax Retirement and Social Security Income ..Wolters Kluwer
• State Taxation of Pension & Retirement Income ..RPEA.org
• What Assets Are Exempt From Creditors ..Civil Law Self-help Center
• Taxes By State ..Retirement Living Info Center
• State Estate Tax & Exemptions ..TheBalance.com
• State Estate and Inheritance Taxes ..Tax Foundation
• Does Your State Have an Estate or Inheritance Tax? ..Tax Foundation
• Distributional Analysis of The Tax Systems in All 50 States ..Inst. on Taxation & Economic Policy

Individual Retirement Accounts

• IRA Basics ..CNN Money
• Individual Retirement Accounts - Contributions ..IRS Pub 590A
• Individual Retirement Accounts - Distributions ..IRS Pub 590B
• Dollar Limitations on Retirement Benefits and Contributions By Year ..IRS
• Deemed IRAs (aka Sidecar IRA) ..401khelpcenter.com
• Tax On Early Distributions From IRAs ..IRS Tax Topic 557
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes
• Real Estate IRA Rules ..Equity Trust

• Tax Guide to the Roth IRA ..Motley Fool
• Guide To Roth IRAs ..Investopedia
• Pros and Cons of Roth IRA Conversions ..Investopedia
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

• 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
• Simplified Employee Pensions (SEPs) ..IRS
• What is a SEP-IRA? ..NerdWallet/b>
• 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 ..IRS

      Inherited IRAs

• How To Handle Inherited IRAs ..Nerdwallet
• 7 Things All Beneficiaries Should Know ..Bankrate.com
• Inherited IRA Rules..Bankrate.com
• Basis Of IRAs ..PocketSense
• MRD Rules For Inherited IRAs ..Fidelity

Pensions

• Published Guidance ..IRS
• Pension & Annuity Income ..IRS Pub 575
• Pensions & Annuities Income ..TheBalance.com
• 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 By Year ..IRS
• Maximum Retirement Benefits and Contributions Limits: Multiple Years ..Calhoun Law Group
• 2025 Pension Plan Limitations As Provided in Section 415(d) ..IRS Notice 2024-80
• 2024 Pension Plan Limitations As Provided in Section 415(d) ..IRS Notice 2023-75


• Qualified Domestic Relations Orders (QDRO) & Pensions ..IRS
• Present Law And Background Relating To Tax-Favored Retirement Saving (Jan. 2016) ..JCT
• Present Law, Data, And Selected Proposals Relating To Multiemployer Defined Benefit Plans (Feb. 2016) ..JCT
• What You Should Know About Your Participant Rights ..Labor Dept.
• Choosing A Retirement Solution for Your Small Business ..IRS Pub 3998
• SIMPLE IRA Plans for Small Businesses ..IRS Pub 334


• Finding A Lost Pension
  [ Finding Unclaimed Retirement Benfits ..PBGC.com ] [ Abandoned Plan Search ]

Annuities & Life Insurance

• Pension & Annuity Income ..IRS Pub 575
• General Rule for Pensions & Annuities ..IRS Pub 939
• What Is An Annuity ..Nationwide
• Basics of Annuities ..CNN Money
• What You Should Know About Variable Annuities ..S.E.C.
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes
• Deducting Annuity Losses ..Motley Fool [Read With Caution!]
• Section 1035 Tax Free Annuity Exchanges ..Webannuities.com


• State Life & Health Insurance Guaranty Associations
• Life Insurance Considerations For Tax Pros ..Edward Jones
• Modified Endowment Contracts ..SaveWealth.com
• Taxation of Life Insurance Proceeds & Accelerated Death Benefits ..IRS Pub 525 See Page 21
• 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 ..National Life Group
• IRS Guidance on Viatical Settlements ..Lexis-Nexis Community
• Insurance Company Ratings ..A.M. Best
• Social Security Actuarial Tables

Pensions By Type

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

      401(k) Plans

• All About 401(k) Plans ..Fidelity
• 401(k) Plans for Small Businesses ..IRS Pub 4222
• Solo 401(k) Plan ..IRS
• Tax Issues When You Inherit a 401(k) ..401khelpcenter.com
• 401(k) Hardship Withdrawals ..IRS
• Pros & Cons Of Borrowing From Your 401(k) ..Bankrate.com
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes

      Roth 401(k) Plans

• FAQs Regarding Roth 401(k) Contributions ..IRS
• Roth 401(k) vs Roth IRA ..Motley Fool
• Overview of Roth 401k Plan Provisions ..TheBalance.com
• Roth Retirement Accounts ..Michael Gray, CPA
• IRS Guidance: In-Plan Rollovers to Designated Roth Accounts in Retirement Plans ..Notice 2013-74

      403(b) Plans

• §403(b) Plans ..IRS Pub 571
• IRS FAQs on TSAs
• 403b Basics ..403bwise.org

      457 Plans

• IRC 457(b) Deferred Compensation Plans ..IRS
• Qs & As Nonqualified Deferred Compensation Plans (§409A) ..IRS.gov
• Nonqualified Deferred Compensation ..IRS Audit Techniques Guide
• What's A 457(b) ..Motley Fool
• Internal Revenue Code §457

      Keogh Plans

• What's A Keogh Plan ..CNN Money
• How Keogh Retirement Plans Work ..How Stuff Works

      Defined Benefit Plans

• Defined Benefit Pension Plans ..IRS
• Your Guaranteed Pension ..PBGC.gov

      ESOPs

• Comprehensive Overview of Employee Ownership Plans ..Nat'l Center for Employee Ownership
• What Is An ESOP? ..sesesop.com
• Guide To Distribution Rules ..NCEO

Other Information

• Tax Guide for Seniors ..IRS Pub 554
• Financial Assistance Programs for Seniors ..MyCaringPlan.com
• 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
• Justice In Aging

Medicare & Medicaid

• Medicare Official Website ..Medicare.gov
• Medicaid Official Website ..Health & Human Services
• 2024 Medicare Premiums and Deductibles and IRMAA ..CMS.gov
• Medicare & Medicaid Basics Fact Sheet ..CMS.gov
• Brief Summaries of Medicare & Medicaid ..CMS.gov
• Medicare and You Handbook ..Medicare.gov
• Medicare Resources ..Kff.org
• Medicare Supplements & Other Insurance ..Medicare.gov
• Medicare for Railroad Workers ..RRB
• Medicare ..Wikipedia
• Medicaid ..Wikipedia

Long Term Care

• National Clearinghouse for Long-Term Care Information
• JCT Overview of Long-Term Care Tax Rules
• Residents' Rights: Nursing Homes ..CANHR.org
• Residents' Rights: Nursing Homes ..LTOmbudsman.org
• Know Your Rights: Assisted Living Laws By State ..AssistedLiving.com
• Caregiver Companion ..Bet Tzedek
• In-Home Support Services ..Bet Tzedek
• Compare Nursing Homes ..Medicare.gov
• Preserving Wealth and Inheritance Through Medicaid Planning for Long-Term Care ..SSRN.com
• Tax Definition of Qualified Long-Term Care Services ..IRC Sec. 7702B(c)
• Are Payments to Assisted Living Facilities Deductible? ..Bacon Wilson, PC
• Tax Breaks for Continuing-Care Retirement Communities ..CasMoneyMatters.com
• Defining Continuing Care Communities ..MyCaringPlan.com
• Information on Long-Term Care Contracts & Services ..IRS Pub 502

• Microsoft Security Advisories and Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• Keeping Your Children Safe Online
• 9 Simple and Effective Online Safety Tips for Seniors ..Wizcase.com
• Safe Online Surfing ..FBI
• Virus, Trojan, Spyware, and Malware Removal Help ..Bleeping Computer
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Fact Checks On Snopes.com
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide and Crisis Lifeline (Dial 988)
• Veterans Crisis Line
• Amnesty International USA
• American Civil Liberties Union
• Arolsen Archives (International Tracing Service)

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