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  2. Can You Escape Taxes on Your Lump Sum Pension Payout? - AOL

    www.aol.com/seniors-heres-avoid-taxes-lump...

    With your lump sum payout in a Traditional IRA, you can convert all or some of the money into a Roth IRA. While you may pay taxes on the conversion, all future earnings and withdrawals are tax-free.

  3. Lump sum payout vs. annuity from a pension: How to decide - AOL

    www.aol.com/finance/lump-sum-payout-vs-annuity...

    For example, you might choose to take 30 percent of your pension as a lump sum and convert the remainder to an annuity. This approach can provide flexibility while also ensuring a steady income ...

  4. Substantially equal periodic payments - Wikipedia

    en.wikipedia.org/wiki/Substantially_equal...

    Substantially equal periodic payments (SEPP) are one of the exceptions in the United States Internal Revenue Code that allows a retiree to receive payments before age 59 1 ⁄ 2 from a retirement plan or deferred annuity without the 10% early distribution penalty under certain circumstances.

  5. The Smartest Way to Invest a Lump Sum Pension Payout - AOL

    www.aol.com/finance/invest-lump-sum-pension...

    A pension plan promises to pay a defined benefit for the length of an employee's retirement. Depending on your financial circumstances, you may consider taking a lump sum instead of a lifetime ...

  6. Required minimum distribution - Wikipedia

    en.wikipedia.org/wiki/Required_minimum_distribution

    Legislation passed in 2006 allows qualified retirement plans to be amended to offer a "nonspouse rollover". If the rollover is available, a beneficiary may make a direct transfer of the funds to an inherited IRA, which must be in the name of the decedent for the benefit of the named beneficiary. This became effective beginning in 2007.

  7. 60-day rollover rule: What retirement investors need to know

    www.aol.com/finance/60-day-rollover-rule...

    In a direct rollover, a worker requests assets in a retirement account such as a 401(k) or 403(b) be transferred to another retirement plan, such as an IRA. The proceeds move from one institution ...

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