If you were planning to take a lump sum from a pension plan, don't wait.
The Nontaxpayer’s Audit Defense Manual is used for “nontaxpayers” only who will be going through an IRS audit. This manual is not intended or authorized to be used for “taxpayers”, or as a “tax shelter” or way to reduce the liability of a “taxpayer”.
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Congress just keeps creating new accounts, new rules and new traps.