Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts
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This paper explores the current tax treatment of non-qualified immediate annuities and distributions from tax-qualified retirement plans in the United States. First, we describe how immediate annuities held outside retirement accounts are taxed. We conclude that the current income tax treatment of
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美国国家经济研究局创建时间：
1999-07-01
