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Locked In
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摘要: A situation where an investor is unwilling or unable to exit a position because of the regulations, taxes or penalties associated with doing so. This may be an investment vehicle, such as a retirement[阅读全文:]

Locked-In Retirement Account - LIRA
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摘要: A type of registered retirement savings alternative that locks in the pension funds in investments. While the funds are locked in, they are unavailable for cash-out. Pension funds that are transferred[阅读全文:]

Lump-Sum Distribution
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摘要: 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 [阅读全文:]

Irrevocable Trust
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摘要: A trust that can't be modified or terminated without the permission of the beneficiary. The grantor, having transferred assets into the trust, effectively removes all of his or her rights o[阅读全文:]

IRS Publication 554
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摘要:

A document published by the Internal Revenue Service (IRS) that provides seniors with information on how to treat retirement income, as well as special deductions and credits that are available. IR[阅读全文:]

IRS Publication 560: Retirement Plans for Small Business (SEP, SIMPLE and Qualif
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A document published by the Internal Revenue Service (IRS) that provides information for business owners who wish to set up retirement plans for themselves and their employees. It outlines what typ[阅读全文:]

IRS Publication 571: Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of
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A document published by the Internal Revenue Service (IRS) that provides tax information for filers who have a 403(b) retirement plan. IRS Publication 571 indicates who can contribute to a 403(b) p[阅读全文:]

IRS Publication 575
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摘要: A document published by the Internal Revenue Service (IRS) that provides information on how to treat distributions from pensions and annuities, and how to report income from these distributions on a t[阅读全文:]

IRS Publication 590: Individual Retirement Arrangements (IRAs)
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摘要: A document published by the Internal Revenue Service (IRS) that provides information on individual retirement arrangements (IRAs), including how to set up an IRA, how to contribute, how much can be co[阅读全文:]

IRS Publication 721: Tax Guide To U.S. Civil Service Retirement Benefits
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摘要:

A document published by the Internal Revenue Service (IRS) that provides information on income tax rules for individuals who have retired from federal service. Retirement benefits for federal emplo[阅读全文:]