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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
The IRS has announced that Code Sec. 404(k) dividends paid in cash from employee stock ownership plans in 2009 or later years must be reported on a Form 1099-R that does not report any other distributions. Any other plan distributions must be reported on a separate Form 1099-R. The IRS anticipates that the addition of a special code in box 7 of the form will indicate the special tax treatment and rollover restrictions applicable to Code Sec. 404(k) dividends.
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