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BenefitsLink > Q&A Columns > Q&A: Retirement Plan Distributions (Taxation and Planning) Answers are provided by Attorneys Dianne Bennett, Peter K. Bradley, Richard W. Kaiser, Edward C. Northwood, Paul E. Roman, Daniel R. Sharpe, Anita Coles Costello and Eric R. Paley of Hodgson Russ LLP Welcome to the column! Tax advisors, financial planners, plan administrators, plan sponsors and participants are encouraged to submit questions involving distributions from tax-favored retirement plans of all kinds, including qualified plans (e.g., 401(k) plans, defined benefit plans and ESOPs), traditional and Roth individual retirement accounts (IRAs), and 403(b) tax sheltered annuities. Your questions might involve tax consequences, tax planning, legal requirements, procedural requirements, estate planning or any other aspect of plan distributions. Answers are provided by Dianne Bennett, Peter K. Bradley, Richard W. Kaiser, Edward C. Northwood, Paul E. Roman, Daniel R. Sharpe, Anita Coles Costello and Eric R. Paley, members of the Employee Benefits Practice Group of Hodgson Russ LLP, a law firm based in Buffalo, New York. Under the leadership of Dianne Bennett, members of the Hodgson Russ LLP Employee Benefits Practice Group wrote, and annually update, Taxation of Distributions From Qualified Plans. The book is published by the RIA Group (the largest publisher of tax law information), and is now available to subscribers of RIA's Internet tax research service. (For answers previously provided by Martin Silfen, Esq. in the column formerly known as Retirement Plan Distributions, click here.) Q&A 25: Application of Mandatory Withholding to Distribution of a Life Insurance Policy August 26, 2003 Q&A 24: 10% Additional Income Tax on Early Distributions: The Exception for Distributions After Age 55 and Separation from Service, Revisited March 25, 2003 Q&A 23: Update on Creditor Protection: Amounts Rolled Into SEP-IRA January 6, 2003 Q&A 22: Modifying Payment Method for Sudden Decrease in Account Balance November 5, 2002 Q&A 21: Distributions of Employer Securities October 5, 2002 Q&A 20: Creditor Protection: Amounts Rolled Into SEP IRA August 17, 2002 Q&A 19: Rollovers of After-Tax Amounts August 15, 2002 Q&A 18: Applicability of the Soldiers' and Sailors' Civil Relief Act to Participant Loans February 7, 2002 Q&A 17: Minimum Distributions - Establishing "Separate Accounts" and Deciding What Age Is Used To Determine Amount To Be Distributed January 9, 2002 Q&A 16: 401(k) Plans: Limitations on In-Service Distributions November 23, 2001 Q&A 15: 10% Additional Income Tax on Early Distributions: Exception for Distributions After Age 55 and Separation from Service October 12, 2001 Q&A 14: Coordinating Minimum Required Distributions and Rollovers October 10, 2001 Q&A 13: Minimum Required Distributions - Application to Self-Employed Individuals September 25, 2001 Q&A 12: IRA Distributions - Substantially Equal Payment Exception to Early Withdrawal Penalty April 16, 2001 Q&A 11: Eliminating Optional Forms of Benefits Under Defined Contribution Plans March 22, 2001 Q&A 10: Holding Period Prior to Hardship Withdrawal March 8, 2001 Q&A 9: New Minimum Distribution Rules: A Follow-Up Question March 2, 2001 Q&A 8: Net Unrealized Appreciation and QDROs February 23, 2001 Q&A 7: New Minimum Distribution Rules Proposed by IRS February 15, 2001 Q&A 6: Rollover From Money Purchase Plan to 401(k) Plan February 14, 2001 Q&A 5: Hardship Withdrawals for a Principal Residence September 21, 2000 Q&A 4: Tax Consequences of a Defaulted Plan Loan to a Participant (Part 4) September 21, 2000 Q&A 3: Tax Consequences of a Defaulted Plan Loan to a Participant (Part 3) July 14, 2000 Q&A 2: Tax Consequences of a Defaulted Plan Loan to a Participant (Part 2) June 23, 2000 Q&A 1: Tax Consequences of a Defaulted Plan Loan to a Participant (Part 1) June 14, 2000 Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation. The laws, regulations and court decisions in this area change frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the laws, regulations or court decisions that occur after the date on which that Q&A is posted. Copyright 2000-2008 Hodgson Russ LLP Related links: Other Q&A Columns (restricted access)