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PARTICIPATION AND COVERAGE
CONTRIBUTIONS AND BENEFITS
4 other sections not shown
100 percent vested age and service amount distributed annual additions annuity attained age base contribution percentage bution cost basis December 31 deduction defined benefit plan defined contribution plan earnings employer contributions entire interest Example excess distribution exclusion ratio fied plan highly compensated employees income tax installment integration level joint life expectancy key employees lf the participant ln addition ln the past loan lump sum distribution maximum ment minimum distribution allowance money purchase plan nondeductible employee contributions nonhighly compensated employees offset partial distribution participant receives participant's compensation participant's death PBGC pension plan percent penalty tax plan administrator plan provides ployee premature distribution profit-sharing plan quali qualified plan rank-and-file employees reported as income required distribution retirement benefits retirement plan retirement savings rolled rollover rule Russell Mitchell separated from service service requirements Social Security spouse target benefit plans tax consequences tax-free taxable wage base tion top-heavy vesting schedule withdraw