What LUMP-SUM DISTRIBUTION means: A lump-sum distribution is the payment of the entire balance in an individual's employer-provided retirement plan in one calendar year. When figuring whether a distribution is a lump-sum distribution, special rules apply to individuals who participate in more than one plan. The recipient of a lump-sum distribution may be eligible for special tax treatment of the distribution. See "10-Year Averaging.".
- Definition Liquidation Distributions:
- Dictionary received because of a partial or complete liquidation (going out of business) of a corporation. The basis of the stock on which liquidation distributions are paid is reduced by the amount of the lump-sum distribution definition.
- Definition Lien For Taxes:
- Dictionary as part of its tax collection effort, may attach a lien (a legal claim) on the property of a taxpayer who is delinquent in the payment of amounts owed to the IRS and who has not made arrangements to lump-sum distribution explain.
- Definition Load:
- Dictionary A load is a sales charge imposed when mutual fund shares are purchased or redeemed lump-sum distribution what is.
- Definition Like-Kind Exchange:
- Dictionary property held for productive use in a trade or business or for investment (except inventory and stocks and bonds) for property of the same type. Unless different property is received (called boot lump-sum distribution meaning.
How works Lump-Sum Distribution meaning in Tax definitions L .
