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Taxable Annuity?

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    Taxable Annuity?

    Thinking out loud and looking for opinions!

    New client received an annuity payment of almost $90,000 from the state for a decade of service. The agency he worked for did not put him in the retirement plan so he brought this to their attention. He received a lump sum payment of $73,500 w/ this breakdown:

    Gross: $ 88,000
    State w/held: 2,000
    Federal W/held: 12,500

    Footnote:Includes 21,000 in interest.

    If properly enrolled in the plan he would have had to pay $3,500 over the years, so he did have to cut a check for this amount to receive the $73,500.

    His 1099R reports only his normal distribution of $25,000 as Gross and Taxable amount, with the entire amount of Federal W/holding - $18,000 and State W/holding - $4,500.

    Why wouldn't the entire amount be included on the 1099R, or even the amount w/out the interest?

    I want to say this entire amount is taxable unless an exception exists, which I can't see to find. He is not eligible for Lump-Sum averaging. Any other options?

    The money was received in June of 2006 when I think he should have checked out his options to roll this money into another retirement plan but don't see this as an option now.

    Any thoughts would be appreciated.
    http://www.viagrabelgiquefr.com/
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