Don’t be Phased by Annuity Treatment: Taxation of Distributions During Phased Retirement
By EsqSocial Corporation 21/06/16
On June 10, the Internal Revenue Service (IRS) issued Notice 2016-39 in response to inquiries regarding the appropriate tax treatment under section 72 of the Internal Revenue Code (the Code) for payments received by an employee from a qualified...
By: Sutherland Asbill & Brennan LLP