SEE-1 - Income and Assets - Section 2.3

Determine the taxable portion of retirement distributions from IRAs, 401(k)s, and pensions, including early withdrawal penalties, rollover rules, and required minimum distributions.

Determine the taxable portion of distributions from traditional IRAs, Roth IRAs, 401(k) plans, and defined-benefit pensions, including the pro-rata rule for after-tax IRA basis. Recognise the 10% early withdrawal penalty exceptions, required minimum distribution rules, and the conditions under which a rollover preserves tax-deferred status.

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