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instant case, the record reveals that no exception to the 10-
percent additional tax applies with respect to the distribution
of $10,841.06, and petitioner does not contend otherwise.
Consequently, we find that the 10-percent additional tax applies
to the distribution in issue.
To reflect the foregoing,
Decision will be entered for
respondent.
5(...continued)
of the employee,
(iii) attributable to the employee’s
being disabled within the meaning of
subsection (m)(7),
(iv) part of a series of substantially
equal periodic payments (not less frequently
than annually) made for the life (or life
expectancy) of the employee or the joint
lives (or joint life expectancies) of such
employee and his designated beneficiary,
(v) made to an employee after separation
from service after attainment of age 55,
(vi) dividends paid with respect to
stock of a corporation which are described in
section 404(k), or
(vii) made on account of a levy under
section 6331 on the qualified retirement
plan.
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