Fundamentals of Taxation
Quiz 11: Retirement and Other Tax-Deferred Plans and Annuities
An annuity is a series of payments made pursuant to a contract.
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Retirement accounts include traditional IRAs,Roth IRAs,Keoghs,and Coverdell Education Savings Accounts.
All tax-deferred pension plans have an accumulation period and a distribution period.
If a retirement plan is funded with dollars that have not been taxed,the distributions will not be taxed.
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