50 pages. "This publication contains information that you need to understand the following topics. [1] How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. [2] How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. [3] How to roll over certain distributions from a retirement plan into another retirement plan or IRA. [4] How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. [5] How to report railroad retirement benefits. [6] When additional taxes on certain distributions may apply."  MORE >>