Income from annuities that are provided as
part of a qualified retirement plan isn't treated as investment income for this purpose, though, so it escapes the added 3.8 % tax.
This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents
of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax -
qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 %
of our common stock and persons holding our common stock as
part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.
401 (k)
Plan: A qualified corporate retirement plan in which the employee can take part of his or her compensation in the form of contributions to the p
Plan: A
qualified corporate
retirement plan in which the employee can take part of his or her compensation in the form of contributions to the p
plan in which the employee can take
part of his or her compensation in the form
of contributions to the
planplan.
Family law practitioners are familiar with the
Retirement Equity Act
of 1984 («REA»), which allows the non-employee spouse to receive
part of the employee spouse's
retirement plan interest pursuant to a
Qualified Domestic Relations Order («QDRO»).