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Railroad Retirement
Retirement Planning
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Rollovers
Annuities & Life Insurance
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IRS Guidance
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All links were last tested and verified on Nov. 10, 2024.
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
Roth IRAs
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
Traditional, SEP & SIMPLE IRAs
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)
Please read the
Disclaimer!
© 1998-2024, Alan G. Kalman, B.B.A., M.S.T.