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Daybright Financial
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Retirement Relationship Manager MAP Retirement
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Text of IRS Publication 939: General Rule for Pensions and Annuities (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 4, 2023 85 pages; rev. Dec. 2022, pub. Mar. 10, 2023. "Reminders: ... [1] In tax years prior to 2018, user fees were allowed as miscellaneous itemized deductions subject to 2%-of-adjusted-gross-income (AGI) limit. However, under the Tax Cuts and Jobs Acts (TCJA), miscellaneous itemized deductions are suspended for tax years 2018 through 2025, and therefore user fees aren't allowed for tax years beginning after 2017 and before 2026.... [2] Distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the NIIT." |
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