# Numbers

• 2-Year Rule ( SIMPLE IRA)
• 5-percent owner
• 59 1/2 ( age 59 1/2)
• 60-day rollover rule
• 70 1/2 (Age 70 1/2)
• 72(t) Payment
• 401(k) Plan
• 403(b) Plan
• 412(i) Plan
• 457 Plan
• 1035 Exchange
• 1099-R ( Form ) - Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.)
• 5329 ( Form) Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
• 5330 (Form) -Return of Excise Taxes Related to Employee Benefit Plans
• 5498 ( Form ) - IRA Contribution Information,
• 5500 (Form)
• 8606 ( Form 8606 ) - Nondeductible IRAs,
• 8880 ( Form 8880) - Credit for Qualified Retirement Savings Contributions
• 8888 ( Form 8888 ) - Direct Deposit of Refund to More Than One Account