Income tax strategies for lump-sum distributions

Bob G. Kilpatrick, Dennis R. Lassila

Research output: Contribution to journalArticlepeer-review


Roth IRAs have given taxpayers an additional choice of where to put a lump-sum distribution from a qualified retirement plan. The Roth is not for everyone, however - as always, there's no substitute for number crunching when it comes to determining the impact of variables such as the taxpayer's other income during retirement the size of the distribution, the expected rate of return, the anticipated marginal tax bracket, and the desired payout period.

Original languageEnglish (US)
Pages (from-to)95-101
Number of pages7
JournalJournal of Taxation
Issue number2
StatePublished - Aug 1999

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics


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