CCH Incorporated
Retirement benefits tax guide, 2006 ed.
Published in a four-inch thick ring binder with tabbed pages marking its sections, this edition incorporates developments from late 2005 through early spring 2006, this reference approaches the subject from the perspectives of the employee-participant, the beneficiary of a deceased participant, and the professional advisor to participants and beneficiaries. After preliminary considerations regarding qualification, tabbed chapters are devoted to the various types of distributions and benefits, to particular circumstances (divorce, foreign employees), and to tax planning for distributions. Findings lists and a topical index complete the volume. (Annotation ©2007 Book News Inc. Portland, OR)