The taxonomic kingdom Protista is a collection of single-celled organisms that do not fit into any other category. Protists are a group made up of protozoa, unicellular algae, and slime molds. We will concentrate on the animal portion of this group: the protozoa (proto = first, zoa = animals). Protozoa are the oldest known group of heterotrophic life that consume and transform complex food particles into energy. Although protozoans are only made up of a single cell, these organisms manage to perform all the basic tasks of life. The protozoa are divided into four major groups: the ciliates, the flagellates, the heliozoans, and the amoebas.
To view or print the Microsoft Word content on this page, download the free Microsoft Word Viewer. Today, Treasury and the IRS finalized regulations regarding minimum distribution rules for defined benefit plans and annuity products purchased with account balances in other types of qualified retirement plans and IRAs.
Defining Qualified Distribution. Distributions from a Roth IRA that are not qualified may be subject to income tax and an additional 10% early-distribution penalty. A qualified distribution meets both of the following two categories of requirements: 1. Regular participant contributions. 2  A Roth conversion or rollover of taxable assets (Traditional IRA assets for which a tax deduction was allowed and pretax amounts from employer plans such as qualified plans, 403(b) and governmental 457(b) plans. 3  These assets are taxed when converted or rolled over to the Roth IRA).