A Taxpayer Who Receives a Distribution Can Avoid Current Taxation

question 94

True/False

A taxpayer who receives a distribution can avoid current taxation by rolling the distribution into another qualified employer retirement plan or into an IRA.

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Definitions:

Extinction

The diminishing of an operant response when it is no longer reinforced, leading to a reduction or cessation of the behavior.

Initial Learning

The first stage in the learning process, where the basics of a task or knowledge are acquired.

Second-Order CR

A conditioned response elicited by a stimulus that has been associated with another stimulus already established as a conditioned stimulus.

CS

In psychology, CS stands for Conditioned Stimulus, a previously neutral stimulus that, after becoming associated with the unconditioned stimulus, eventually comes to trigger a conditioned response.