As a general rule, retirement, pensions, and annuity payments do not receive special tax treatment under Section 104, to the extent the amount paid is determined by reference to age, employee contributions, or length of service.

March 21, 2014

Retirement, pensions, annuity beneficial tax treatment

As a general rule, retirement, pensions, and annuity payments do not receive special tax treatment under Section 104, to the extent the amount paid is determined […]