Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 10 Draft Ok to Print AH XSL/XML Fileid: … tions/P721/2012/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 33 12:45 - 1-Feb-2013 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Internal Revenue Service Publication 721 Cat. No. 46713C Tax Guide to U.S. Civil Service Retirement Benefits For use in preparing 2012 Returns Get forms and other Information faster and easier by: Internet IRS.gov Contents What's New .............................. 1 Reminders ............................... 1 Introduction .............................. 2 Part I General Information ................... 3 Part II Rules for Retirees .................... 5 Part III Rules for Disability Retirement and Credit for the Elderly orthe Disabled ....... 18 Part IV Rules for Survivors of Federal Employees ........................... 20 Part V Rules for Survivors of Federal Retirees ............................. 25 How To Get Tax Help ...................... 27 Worksheets ............................. 31 Index .................................. 33 What's New Phased retirement. On July 6, 2012, the Moving Ahead for Progress in the 21st Century Act (also known as MAP-21) was signed into law. Once regulations for the new phased retirement program are effective, the pro- gram will allow eligible employees to begin receiving an- nuity payments while working part-time. For more informa- tion, go to the Office of Personnel Management (OPM) website at www.opm.gov. Roth Thrift Savings Plan (TSP) balance. You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Roth TSP contributions are after-tax contributions, subject to the same contribu- tion limits as the traditional TSP. Qualified distributions from a Roth TSP are not included in your income. See Thrift Savings Plan in Part II for more information. Reminders Future developments. For the latest information about developments related to Publication 721, such as legisla- tion enacted after it was published, go to www.IRS.gov/ pub721. Disaster related tax relief. Special rules apply to the use of retirement funds by qualified individuals who suf- fered an economic loss as a result of the severe storms in the Midwestern disaster areas during 2008. See Publica- tion 575, for information on these special rules. Rollovers. You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. See Rollover Rules in Part II. Rollovers by surviving spouse. You may be able to roll over a distribution you receive as the surviving spouse of Feb 01, 2013 Page 2 of 33 Fileid: … tions/P721/2012/A/XML/Cycle03/source 12:45 - 1-Feb-2013 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. a deceased employee or retiree into a qualified retirement plan or an IRA. See Rollover Rules in Part II. Thrift Savings Plan (TSP) beneficiary participant ac counts. If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). The amounts in the ben- eficiary participant account are neither taxable or...
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THIS DOCUMENT CONTAINS AN ABBREVIATED DESCRIPTION OF THE RETIREMENT BENEFITS What’s Inside OFFERED BY THE SOUTH CAROLINA RETIRE- MENT SYSTEMS. THE INFORMATION IN THIS The Retirement Plans................................ 1 DOCUMENT IS MEANT TO SERVE AS A GUIDE Enroll in Your Chosen Plan...................... 2 FOR OUR MEMBERS AND DOES NOT CONSTI- Investment Providers................................ 3 TUTE A BINDING REPRESENTATION OF THE Selecting the
Private Pension Plan Bulletin Historical Tables and Graphs U.S. Department of Labor Employee Benefits Security Administration November 2012 2010 Data Release Version 1.0 E7. Number of Participants in Pension Plans with 100 or More TABLE OF CONTENTS Participants by type of plan, 1975-2010.............................................................8 SECTION E: HISTORICAL TABLES AND GRAPHS E8. Number of Active Participants in Pension Plans by type of plan, 1975-2010.............................................................9 E1. Number of Pension Plans by type of plan, 1975-2010.............................................................1 E8g. Number of Active Participants in Pension Plans (Graph) by type of plan, 1975-2010…………………………………...…10 E1g. Number of Pension Plans (Graph) by type of plan, 1975-2010.............................................................2 E9. Number of Active Participants in Pension Plans with Fewer than 100 Active Participants E2. Number of Pension Plans with Fewer than 100
Sample Client 1’s Retirement Plan Prepared by Sample Advisor 1 Sample Financial Services Inc. New York, New York Prepared for Sample Client 1 7/15/2011 by Sample Advisor 1 Page 1 of 26 Table of Contents Basics of Retirement Planning .......................................................................................................... 2 Your Retirement Plan at a Glance ..................................................................................................... 3 Your Financial Assumptions .............................................................................................................. 4 Scenario Analysis #1 .......................................................................................................................... 5 Scenario Analysis Assumptions #1 .................................................................................................... 6 Scenario Analysis #2 .......................................................................................................................... 7 Scenario Analysis Assumptions #2 .................................................................................................... 8 Your Portfolio Summary .................................................................................................................... 9 Your Portfolio Analytics ................................................................................................................... 10 Your Selected Investment Style ....................................................................................................... 11 Your Current Positions..................................................................................................................... 12 Cash ......................................................................................................................................... 12 Bonds ...................................................................................................................................... 12 Equity ...................................................................................................................................... 12 Mutual Funds .......................................................................................................................... 13 ETFs ......................................................................................................................................... 13 Your Projected Retirement Lifestyle ................................................................................................ 14 Your Projected
The University of North Carolina Your Mandatory Retirement Plan Decision Guide > Appalachian State University East Carolina University Elizabeth City State University Fayetteville State University NC A&T State University North Carolina Central University NC State University UNC – Asheville UNC – Chapel Hill UNC – Charlotte UNC – Greensboro UNC – Pembroke UNC – Wilmington UNC School of the Arts Western Carolina University Winston-Salem State University NC School of Science and Mathematics Other Affiliates: – UNC Health Care – UNC Press Your Retirement TSERS ORP Overview Plan Your Helpful Retirement, Program Basics Basics of TSERS Comparison Enrollment Resources Your Basics and the Examples Checklist and < 1 > Choice ORP Contacts Your Retirement, Your Choice At The University of North
Tennessee Consolidated Retirement System Employer Manual Internet Site: www.tcrs.tn.gov Tennessee Consolidated Retirement System Employer Manual Table of Contents SECTION PAGE 100 Introduction ...................................................................................................... 1 200 Membership ..................................................................................................... 3 300 Reporting Salary, Contributions and Service Credit .................................. 13 400 Current and Prior Service ............................................................................... 23 500 Refund ............................................................................................................... 33 600 Retirement Benefits ......................................................................................... 37 700 Retired Payroll ................................................................................................ 51 800 Funding of the Retirement System ............................................................... 55 900 General Information ........................................................................................ 59 1000 Optional Provisions for Political Subdivisions .......................................... 63 1100 Optional Retirement Plan .............................................................................. 73 Treasury Department Authorization #309221; March 2012 This web-based publication was created at a cost of $172.00. E m p l o y e r M a n u a l 100INTRODUCTION This employer manual has
A monthly research report from the EBRI Education and Research Fund © 2012 Employee Benefit Research Institute November 2012 • No. 378 Employment-Based Retirement Plan Participation: Geographic Differences and Trends, 2011 By Craig Copeland, Ph.D., Employee Benefit Research Institute AT A GLANCE In 2011, the percentage of workers participating in an employment-based retirement plan was essentially unchanged from a year earlier. Specifically, the percentage of all workers (including part-time and self- employed) participating in an employment-based retirement plan moved from 39.6 percent in 2009, to 39.8 percent in 2010, to 39.7 in 2011. The increase in the number of workers participating in 2011 halted the three year decline from 2008–2010. Some of the categories examined had increases in