Lump-Sum Distribution
外汇网2021-06-19 13:52:48
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A one-time payment for the entire amount due, rather than breaking payments into smaller installments. Some lump-sum distributions receive special tax treatment.
A commission check or a pension plan distribution because of the pensioner''s death are two examples of lump-sum distributions. In general, distributions from qualified plans are treated as lump sum, if the following requirements are met: 1. The total plan balance is distributed over the same tax year. 2. The distribution is made as a result of the employee:- attaining age 59.5 - being deceased (applicable to beneficiaries)- separating from service (not applicable to self-employed inpiduals - but applies to their common-law employees) or - being disabled (applicable only to self-employed inpiduals). 3. The distribution occurs after five years of participation (this requirements is waived for beneficiaries).
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