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U.S. Master™ Pension Guide, 2009 Edition
Revised for 2009 to include relevant provisions of the Heroes Earnings Assistance Relief Tax (HEART) Act and the Emergency Economic Stabilization Act.
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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