Irc Section 72

Paragraph 2 a iv shall not apply to any amount paid from a trust described in section 401 a which is exempt from tax under section 501 a or from a contract described in section 72 e 5 d ii unless the series of payments begins after the employee separates from service.
Irc section 72. Paragraph 2 a iv shall not apply to any amount paid from a trust described in section 401 a which is exempt from tax under section 501 a or from a contract described in section 72 e 5 d ii unless the series of payments begins after the employee separates from service. Internal revenue code section 72 t annuities. If any taxpayer receives any amount from a qualified.
1 imposition of additional tax.
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