Social Security

• Official Web Site of the Social Security Administration
• Soc. Security & Equivalent Railroad Retirement ..IRS Pub 915
• Guide to Social Security Retirement Benefits ..Motley Fool
• Overview Of Social Security Taxes ..JCT 06/11
• Are Social Security Benefits Taxable? ..IRS
• Taxable Social Security Calculator ..Fincalc.com
• Survivors Benefits ..SSA


• Social Security Rate Fact Sheet 2024 - 2025 ..SSA
• Social Security COLA Adjustments By Year ..SSA
• What is COLA? ..SSA
• How A Pension From Work Not Covered by SS Affects You ..SSA Pub 05-10045
• How Work Affects Your Benefits ..SSA
• Windfall Elimination Provision ..SSA
• Government Pension Offset (Spouse's Or Widow(er)'s Benefits) ..SSA Pub 05-10007
• Explanation of the Government Pension Offset ..thebalance.com


• Social Security Disability Insurance Program ..SSA
• Social Security Disability Blog ..SSDAnswers.com
• Lump Sum Disability Payments & Taxes ..Marketwatch.com
• Social Security Disability Secrets, Tips & Advice ..DisabilitySecrets.com
• Social Security Disability Planner ..SSA
• Disability Evaluation Under Social Security ..SSA Blue Book
• Working While Disabled ..SSA
• Work Incentives For People With Disabilities ..SSA Red Book

• What Is Supplemental Security Income (SSI) ..SSA
• Understanding Supplemental Security Income (SSI) ..SSA
• Supplemental Security Income (SSI) ..SSA Pub 05-11000


• SSA's Social Security Handbook
• Benefit Eligibilty Screening Tool
• Social Security Benefits Planner
• Apply Online For Benefits
• Calculate Your Benefit Online ..SSA
• SSA Benefit Calculator for Personal Computers


• Reporting Back Pay & Special Wage Payments to the SSA ..IRS Pub 957
• IRS Levy On Social Security Benefits ..Pub 4418
• Can Social Security Be Garnished? ..SSA.gov
• Can Social Security Benefits Be Garnished? ..SSA
• Living Outside The United States Explained ..SSA
• U.S. International Social Security Agreements ..US Social Security Administration

Railroad Retirement

• Official Web Site of the Railroad Retirement Board
• Soc. Security & Equivalent Railroad Retirement ..IRS Pub 915
• Information About the Taxation of Railroad Retirement Benefits ..RRB
• Earnings Limits, Tax Rates & COLA's ..RRB
• Railroad Retirement & Survivor Benefits
• How RRA Annuity Payments Are Taxed ..RRB
• Medicare for Railroad Workers ..RRB
• Railroad Retirement Handbook ..RRB

Retirement Planning

• Summary of Key Tax and Retirement Provisions - Secure Act 2.0 ..Cherry Bekaert LLP
• Secure 2: How Does it Affect Retirement Plans? ..Schwab.com
• IRS Qs and As Relating To Secure Act 2.0 Provisions ..Notice 2024-02
• Summary of Key Tax and Retirement Provisions - Secure Act 1.0 ..CPA Journal
• Retirement Planning Websites: [ MyMoney.gov ] [ Fidelity ] [ Vanguard ] [ T Rowe Price ]
• Small Business Retirement Plan Resources ..IRS
• IRS Retirement Plans Frequently Asked Questions
• Present Law & Background Relating To The Tax Treatment Of Retirement Savings ..JCT 01/16
• Tax Guide For The Retiree ..IRS Pub 4190
• Final Regulations - Qualified Longevity Annuity Contracts (QLACs) ..TD 9673
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes
• Net Unrealized Appreciation & Employer Stock ..Fidelity
• Center For Retirement Research ..Boston College
• Divorce & Retirement Accounts: See Divorce

A word of caution: Information on state taxes below may not always be current!

• State-by-State Guide to Taxes on Retirees ..Kiplinger.com
• Taxes By State ..Retirement Living Info Center
• State Tax Profile (Comparison Table) ..Bankrate.com
• State Taxation of Pension & Retirement Income ..RPEA.org


• Cost of Living Across the United States ..Patriot Software
• Retire Early Home Page
• Should You Carry A Mortgage Into Retirement ..Center for Retirement Research
• AARP Retirement Center
• State Retirement System Web Sites ..Calhoun Law Group
• Information On Reverse Mortgages ..AARP


• Estate Taxes & Estate Planning

Rollovers

• IRS Proposed Regulation Change On IRA Rollovers
• IRS Guidance On Rollover Rule Change ..Ann 2014-32
• Rollover From & To Chart ..IRS
• Understanding IRA Rollover Rules ..depositaccounts.com
• IRS Guidance: In-Plan Rollovers to Designated Roth Accounts in Retirement Plans ..Notice 2013-74
• FAQs Relating to Waivers of the 60-Day Rollover Requirement ..IRS
• Self-Certification: Waiver of 60-Day Rollover Requirement ..Rev. Proc. 2016-47
• Should You Rollover Your 401(k)? ..Kiplinger.com
• IRS Guidance on Allocation of After Tax Amounts to Rollovers ..Notice 2014-54
• Retirement Plans FAQs on Designated Roth Accounts ..IRS
• Common IRA Rollover Mistakes ..John Hancock
• Rolling Over An Inherited Pension .. IRS (See Sec. V, page 5)
• Inheriting an IRA ..Fidelity

Calculators

• Retirement Calculator Simulation ..RetirementsSimulation.com
• Retirement Planner ..Bankrate.com


• IRA Retirement Calculator ..TurboTax
• Net Unrealized Appreciation (NUA) vs. IRA Rollover Calculator ..Calcxml.com

Required Minimum Distributions (RMD)

• IRS FAQs on RMDs
• Summary of Key Tax and Retirement Provisions - Secure Act 2.0 ..Cherry Bekaert LLP
• Secure 2: How Does it Affect Retirement Plans? ..Schwab.com
• IRS Qs and As Relating To Secure Act 2.0 Provisions ..Notice 2024-02
• Certain Exceptions to 10% Early Withdawal Penalty ..Notice 2024-55
• New Life Expectancy Tables Effective 2022 ..T.D. 9930 Nov. 2020
• Secure Act Changes to RMDs Starting 2020 ..Mercer.com
• IRS Clarifies 10 Year Rule ..WoltersKluwer.com
• RMDs In General ..IRS
• What To Know About RMD Rules ..TheBalance.com
• Failure To Cash a Distribution Check From a Qualified Retirement Plan ..IRS Rev. Ruling 2019-19
• What To Do If You Missed Your RMD ..Investopedia.com
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes


• RMD Calculators: See Above Category

Early Withdrawals

• IRS Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans ..Notice 2020-50
• FAQs On Substantially Equal Periodic Payments
• Determination of Substantially Equal Periiodic Paymenst ..Notice 2022-06
• Tax On Early Distributions from Retirement Plans Other Than IRAs ..IRS Tax Topic 558
• Tax On Early Distributions From IRAs ..IRS Tax Topic 557
• Certain Exceptions to 10% Early Withdawal Penalty ..Notice 2024-55
• Guidance On Long-Term Care Retirement Distributions
• Withdrawing Money Before Age 59 1/2 ..Retire Early Home Page
• ABCs of Loans & Hardship Distributions ..IRS

IRS Guidance

• IRS Published Guidance on Retirement Plans
• Pension & Annuity Income ..IRS Pub 575
• General Rule for Pensions & Annuities ..IRS Pub 939
• Tax Guide For The Retiree ..IRS Pub 4190
• Tax Guide to U.S. Civil Service Retirement Benefits ..IRS Pub 721
• Retirement Plans for Small Business ..IRS Pub 560
• Individual Retirement Accounts - Contributions ..IRS Pub 590A
• Individual Retirement Accounts - Distributions ..IRS Pub 590B
• §403(b) Plans ..IRS Pub 571
• IRS Online Resource Guide to Retirement Plans
• IRS FAQs on TSAs
• Choosing A Retirement Solution for Your Small Business ..IRS Pub 3998
• IRS Final Regs (Sec. 408A) for Roth IRAs ..BenefitsLink, Inc.
• IRS Final Regs (Longevity Annuities July 2014)

State Taxation

• How Do States Tax Retirement and Social Security Income ..Wolters Kluwer
• State Taxation of Pension & Retirement Income ..RPEA.org
• What Assets Are Exempt From Creditors ..Civil Law Self-help Center
• Taxes By State ..Retirement Living Info Center
• State Estate Tax & Exemptions ..TheBalance.com
• State Estate and Inheritance Taxes ..Tax Foundation
• Does Your State Have an Estate or Inheritance Tax? ..Tax Foundation
• Distributional Analysis of The Tax Systems in All 50 States ..Inst. on Taxation & Economic Policy

Individual Retirement Accounts

• IRA Basics ..Nerdwallet
• Individual Retirement Accounts - Contributions ..IRS Pub 590A
• Individual Retirement Accounts - Distributions ..IRS Pub 590B
• Dollar Limitations on Retirement Benefits and Contributions By Year ..IRS
• Deemed IRAs (aka Sidecar IRA) ..Groom.com
• Tax On Early Distributions From IRAs ..IRS Tax Topic 557
• Longevity Annuities Inside IRAs & 401(k) Plans ..Forbes
• Real Estate IRA Rules ..Equity Trust

• Tax Guide to the Roth IRA ..Motley Fool
• Guide To Roth IRAs ..Investopedia
• Pros and Cons of Roth IRA Conversions ..Investopedia
Roth Retirement Accounts ..Michael Gray, CPA
• Roth IRA Guidance ..IRS Notice 98-50
• More Roth IRA Guidance ..IRS Ann 99-18
• IRS Final Regs (Sec. 408A) for Roth IRAs ..BenefitsLink, Inc.
• Roth IRA vs Traditional IRA Calculator ..Moneychimp.com

• Also See Roth 401(k) Plans

• Withdrawing Money Before Age 59 1/2 ..Retire Early Home Page
• Revised Rules for Early Withdrawals (Substantially Equal Periodic Payments) ..IRS Rev Rul 2002-62
• IRS Form 5329 - Additional Taxes (10% Penalty)
• IRS Form 8606 - Nondeductible IRAs, Conversions & Recharacterizations
• Simplified Employee Pensions (SEPs) ..IRS
• What is a SEP-IRA? ..NerdWallet/b>
• IRS FAQs On SEP-IRAs
• SIMPLE IRA Plans for Small Businesses ..IRS Pub 334
• IRS FAQs On SIMPLE IRAs
• SIMPLE IRAs ..IRS
• SARSEP Employee Pensions ..IRS Pub 4336
• SARSEP-IRAs ..IRS