UTAH RETIREMENT SYSTEMS 401(K) WITHDRAWAL
to exclude lump sum payments from the 15% withholding tax rate, the IRS regulation dealing with this issue says that “it is immaterial whether payment … is made in a series of payments or in a single lump sum”. 11. As a result, any IRA or 401(k) plan withdrawal will qualify for the 15% withholding tax rate. Before making a withdrawal, the ................
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