Tax Policy, Lump-Sum Pension Distributions, and Household Saving
AbstractDiscusses the Tax Reform Act of 1986 and the ten percent penalty on lump-sum pension distributions that are not "rolled over" into tax-deferred instruments by younger recipient (under 55). Discusses the different effects on recipients in different income brackets.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 49 (1996)
Issue (Month): 2 (June)
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