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Retirement Planning
Chapter 11: Pension Plan Distributions/ANNUITIES
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Chapter Study Session

Chapter 11: Pension Plan Distributions

ANNUITIES

01.Core Concepts

• Partially tax-free return of adjusted basis • Partially ordinary income: • Determined by inclusion/exclusion ratio • Exclusion amount = Cost basis divided by anticipated # of payments * * Anticipated number of payments are from tables provided in IRC Section 72(d). (See Chapter 11 for the referenced tables.)