Pension and benefits planning can b a complex, daunting task. Veyna & Forschino has helped comapnies throughout the Bay area in providing security fo rhteir employees, while maintaining financial stability for themselves. Veyna & Forschino can help your company develop a pension plan that makes sense - for everyone.

The following pension planning resources may be valuable to you.

• Pensions and Annuities
  This is a general discussion of the taxability of such payments.

• Pensions--The General Rule and the Simplified General Rule
  This is a discussion of the rules to be used to see how much of your pension is taxable.

• Lump-Sum Distributions
  This defines a lump-sum distribution and gives the four conditions under which it can be made.
  Form 4972, Tax on Lump-Sum Distributions instructions are also here.

• Rollovers from Retirement Plans
  This defines a rollover and indicates which distributions you can roll over.

• Individual Retirement Arrangements (IRAs)
  This defines an IRA and gives information on contribution limits.
  Publication 590, Individual Retirement Arrangements (IRAs) is available here.
  Form 5329, Additional Taxes Attributable to Qualified Retirement Plans (Including IRAs), Annuities, and Modified Endowment Contracts is also available.

• Five or Ten-Year Tax Options for Lump-Sum Distributions
  This is a short discussion of these special tax computations.
  Form 4972, Tax on Lump-Sum Distributions instructions are also here.

• International Federation of Employee Benefits Plans - Hot Topics.
  401(k) plans, Pensions, COBRA, and more.