Retirement

The website is http://www.socialsecurity.gov/pgm/survivors.htm.
To apply for your Survivor's Social Security benefits or Retirement benefits, call 1-800-772-1213. The hours of use are between 7 a.m. and 7 p.m., Monday through Friday.
After answering some questions, a completed application will be mailed to the applicant for their signature and possible copies of additional required documents, such as marriage certificate or divorce papers.

On traditional IRA's, the gains realized over the years in the form of capital gains, dividends, and interest are deferred and not taxable until you take IRA distributions. When you do take the IRA distribution, the amount is considered ordinary income and taxed as such, and not taxed as capital gains.

You need to fill out Form SS-5-FS, which can be obtained either from your local CPA or from the Social Security Administration.
The SSA website is http://www.ssa.gov/ssnumber/ In addition to using the SSA website, you can call SSA toll-free at 1-800-772-1213.

You should contact the Pension and Welfare Benefits Administration of the Department of Labor (PWBA). To find out the location of your local office, call 202-219-8776 or write to the US Department of Labor, PWBA, Division of Technical Assistance and Inquires, Room N-5625, 200 Constitution Ave., N.W. , Washington, D.C. 20210.

If your child's stock was sold through a custodial account and the tax information statement incorrectly reflects your Social Security number instead of your son's Social Security number, you should fill out IRS Form W-9 which is the Request for Taxpayer Identification Number and Certification.
Circle your child's name and his Social Security number on the form. Submit the corrected form to the financial institution that issued the incorrect statement. Instruct them to correct the information on the account and reissue you a corrected tax information statement.

A pension rollover must be completed by the 60th day following the day on which you received the pension distribution.

Generally, if the present value of your benefits is less than $5,000, then the old employer may distribute your funds without your consent. If the amount is more than $5,000, you probably have the option to leave your funds in the plan of your former employer.

For taxpayers who were born after 1935, the lump-sum distribution 5 year averaging option previously reported on IRS Form 4972 is no longer available. For taxpayers born before 1935, the option to use the 10 year averaging on IRS Form 4972 will still be available.

A SIMPLE IRA, or "Savings Incentive Match Plan for Employees Individual Retirement Account", is a type of tax-deferred employer-provided retirement plan in the United States that allows employees to set aside money and invest it to grow for later use.
Specifically, it is a type of Individual Retirement Account (IRA) that is set up to be an employer-provided plan. It is an employer sponsored plan, like more well-known plans such as the 401(k) (profit-sharing plans) and 403(b) (Tax Sheltered Annuity plans), but offers simpler and less costly administration rules.
Like a 401(k) plan, the SIMPLE IRA is funded by a pretax salary reduction. Like other salary reduction contributions, these deductions are subject to social security, medicare, and Federal Unemployment Tax Act taxes. Contribution limits for SIMPLE plans are lower than for most other types of employer-provided retirement plans: $12,000 for the current year with a $2,500 catch up contribution, as compared to $17,500 and a $5,500 catch up contribution for convention defined contribution plans (Section 402(g) limit) like 401(k), 401(a), and 403(b) plans.
In 2014 the limitation remains unchanged at $12,000.