Disposition of Lump-Sum Pension Distributions: Evidence From Tax Returns
John Sabelhaus and David Weiner , ( 52 )
National Tax Journal

About one-third of the disbursements from pension plans are in the form of lump-sum distributions. In this paper, we use tax-return data to study the incidence and disposition of lump-sum distributions. We find that most lump-sum distributions are small, and the probability of rolling a lump sum over is positively correlated with the size of the distribution.

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