Kentucky Gold IRA: State Tax Rules and 2026 Considerations

Updated: July 30, 2026

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A Kentucky resident who funds a self-directed gold IRA from a rolled balance and then takes a distribution faces a two-layer tax question: federal first, then Kentucky state on the same dollar. The Kentucky Department of Revenue administers the state income tax. The federal Form 1099-R flows to the IRS and to Kentucky through the Form 740 resident return.

Unlike Kansas, Alabama, or other class-based states, Kentucky does not maintain a list of qualifying retirement plans. It grants every retiree a flat dollar exclusion that applies equally across all source types.

Element I is the Kentucky AGI baseline. Federal AGI is the starting point for Kentucky adjusted gross income on Form 740, line 5. See the dealers OPRS clears and the ones we warn against before any distribution call. The custodian’s depository, shipping, and Form 1099-R coding control whether the Form 740 filing is clean or messy.

Element II is the dollar-based exclusion under K.R.S. 141.019(1)(j). Schedule P removes the first $31,110 per person of pension and retirement income from Kentucky taxable income. Element III is the pre-1998 government service overlay. A federal, state, or local government retiree with pre-1998 service may exclude an additional portion on top of the $31,110 cap.

Element IV is sourcing risk. A Kentucky resident who moved from a high-tax former state may carry latent state-tax exposure if domicile was not cleanly broken. The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) blocks former-state claims on retirement income once Kentucky residency is established. Missing any one of these four elements complicates an otherwise routine IRA distribution.

How Kentucky taxes traditional IRA distributions: the AGI-based framework

Kentucky Revised Statutes Chapter 141 is the Kentucky Income Tax Act. The personal income tax rate is set by K.R.S. 141.020. The 2025 Regular Session HB 1 set the rate at 3.5 percent flat for tax year 2026, reduced from the 4.0 percent rate that applied in tax year 2025. The reduction was triggered by the General Fund and Budget Reserve Trust Fund tests adopted in 2022 RS HB 8 (the original Kentucky rate-cut trigger framework).

The Kentucky DOR administers the tax through Form 740 (resident return) with Schedule M (modifications) and Schedule P (pension income exclusion). A traditional IRA distribution from a self-directed gold IRA is reported on federal Form 1099-R. The federally taxable amount flows into federal AGI. Kentucky taxable income starts from federal AGI on line 5 of Form 740, then applies Kentucky-specific additions on Schedule M Part I and subtractions on Schedule M Part II.

The Schedule P pension exclusion is the entry point for the $31,110 per-person subtraction under K.R.S. 141.019(1)(j). Every retiree with pension or retirement income enters that income on Schedule P. The first $31,110 per person is excluded from Kentucky taxable income. The portion above $31,110 (after any pre-1998 government service exclusion) flows through to the Kentucky 3.5 percent flat rate.

A Roth IRA qualified distribution (five-year period satisfied and the participant age 59 and a half or older) is federally tax-free and Kentucky tax-free. A non-qualified Roth distribution is subject to federal income tax on the earnings portion only under the basis-ordering rules of IRC Section 408A(d).

That taxable earnings portion is also subject to Kentucky state tax under K.R.S. 141.019. The amount runs through Schedule P, qualifies for the $31,110 exclusion if not already used against other pension income, then flows to the 3.5 percent flat rate.

The Schedule P $31,110 pension exclusion under K.R.S. 141.019(1)(j)

The Schedule P exclusion is the most consequential Kentucky-specific retirement tax benefit. The dollar amount is set at $31,110 per person per tax year under K.R.S. 141.019(1)(j). The exclusion applies to a broad definition of pension and retirement income that explicitly includes traditional IRA distributions, 401(k) distributions, 403(b) distributions, 457(b) distributions, defined benefit pension annuities, and self-directed gold IRA distributions.

Kentucky-side coverage includes the Kentucky Retirement Systems (KRS, now Kentucky Public Pensions Authority), the Kentucky Teachers’ Retirement System (TRS), the Kentucky Judicial Form Retirement System, and the Kentucky Legislators’ Retirement Plan annuities. Federal-side coverage includes federal Civil Service Retirement System (CSRS) annuities, federal Thrift Savings Plan distributions, US Railroad Retirement benefits (all tiers), and military retirement pay.

Private-side coverage is the consequential difference from class-based states. A retired Kentucky resident with a $50,000 traditional IRA distribution rolled from a private 401(k) takes the same $31,110 exclusion on Schedule P that a public-school teacher takes on her TRS annuity. The remaining $18,890 runs through the 3.5 percent flat rate at a Kentucky state-tax cost of approximately $661.

A retired Kentucky resident with a $50,000 self-directed gold IRA distribution faces the same approximately $661. The Form 740 treatment is identical to any other pension or IRA distribution.

The exclusion is per person, not per household. A married couple filing jointly with both spouses receiving pension or retirement income may take a combined $62,220 exclusion on Schedule P. The exclusion may not be transferred between spouses. A spouse with $40,000 of pension income and a spouse with $5,000 of pension income may exclude $31,110 (capped) plus $5,000 (limited to actual income) for a combined $36,110.

Pre-1998 government service receives a full exclusion that stacks on top of the $31,110 cap. The pre-1998 portion is computed as a service-years ratio against the total benefit.

Take a federal, state, or local government retiree with 30 years of total service. If 15 of those years were performed before January 1, 1998, the retiree may exclude 50 percent of the annuity in full (the pre-1998 ratio). The $31,110 cap then applies against the post-1998 portion. The pre-1998 service window closes for retirees who began government employment on or after January 1, 1998; those retirees rely solely on the $31,110 cap.

Social Security benefits are 100 percent exempt from Kentucky income tax at every income level under K.R.S. 141.019. Schedule M Line 9 subtracts the Social Security amount included in federal AGI from Kentucky taxable income. The exemption applies to retirement benefits, survivor benefits, and disability benefits paid under the Social Security Act, including SSI.

The federal taxability of Social Security under IRC Section 86 still applies at the federal level. Kentucky does not piggyback on the federal inclusion. The exemption is unconditional and is not phased out based on income.

Federal mechanics that still apply: 72(t), RMDs, and withholding

Kentucky state law does not reach the federal mechanics on a gold IRA. The IRC Section 72(t) 10 percent additional tax on pre-59-and-a-half distributions applies in full. The exceptions are the same federal exceptions that apply in every state. They include medical expenses above 7.5 percent of AGI, qualified higher education expenses, first-time homebuyer ($10,000 lifetime), substantially equal periodic payments under Section 72(t)(2)(A)(iv), and the public safety officer age-50 exception under Section 72(t)(10).

The SECURE Act 2.0 amended IRC Section 401(a)(9). The required minimum distribution (RMD) age is 73 for participants born between 1951 and 1959. It is 75 for participants born in 1960 and after. The RMD calculation uses the Uniform Lifetime Table in IRS Publication 590-B Appendix B. Kentucky does not impose a parallel state-level RMD because the federal RMD already triggers the Kentucky income inclusion through federal AGI.

The withholding default on a traditional IRA distribution to a Kentucky resident is 10 percent federal withholding under IRC Section 3405(b)(1) unless the participant elects out on Form W-4R. Kentucky state withholding on retirement distributions is set through the participant’s K-4 election filed with the custodian. The Kentucky DOR accepts a flat dollar election or a percentage election against the gross distribution at the 3.5 percent flat rate.

An indirect rollover (60-day rollover under IRC Section 408(d)(3)) subjects the participant to a mandatory 20 percent federal withholding on the distribution from an employer plan to the participant before re-deposit. The 20 percent is held against federal tax. Kentucky state tax is not pre-withheld on the indirect rollover. A direct trustee-to-trustee transfer avoids both withholdings entirely.

The IRS Publication 590-B treatment of an in-kind distribution from a self-directed gold IRA is the same in Kentucky as in every other state. The fair market value of the physical metal on the distribution date is the federally taxable amount. The custodian reports the FMV on Form 1099-R Box 1. Kentucky applies the Schedule P exclusion then the 3.5 percent flat rate against that FMV on Form 740.

Snowbirds, former-state taxation, and the Pension Source Tax Act

A Kentucky resident who previously lived in California, New York, Illinois, Ohio, or another taxing state may carry latent state-tax exposure if the former state asserts continuing-residency status. The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) blocks a former state of residence from taxing retirement income paid to a person who is no longer a resident of that state.

The protection covers traditional IRA, Roth IRA, 401(k), 403(b), 457(b), defined benefit pension, and self-directed gold IRA distributions.

The statute defines retirement income broadly. It includes IRA distributions under IRC Section 408 and qualified plan distributions under IRC Section 401. The protection applies once the participant has established residency in the new state. The Kentucky side is the current-state-of-residence claim. The former state’s claim is the question the Pension Source Tax Act resolves.

Documentation discipline matters. Update the IRA custodian’s address of record to the Kentucky address. File a final part-year return for the former state in the year of the move. Update any state withholding election. Update voter registration, driver’s license, and any other indicia of domicile to Kentucky. Hold the old state’s documents for the audit lookback period (typically four years).

The reverse case is also possible. A Kentucky retiree who moves to a no-state-tax state (Tennessee, Florida, Texas) drops the Kentucky tax claim from the date of new domicile. The Pension Source Tax Act bars the prior Kentucky state from taxing retirement income paid after the move. A move to a higher-tax state (Virginia, West Virginia) raises the state-tax cost on the same dollar.

Snowbird households that maintain two residences must pick one as the state of domicile. Day-count rules vary by state. California uses a multi-factor presumption with a nine-month tendency. New York uses a 183-day statutory residency test.

Kentucky determines residency under K.R.S. 141.010(17). The test covers any person whose domicile is Kentucky, plus any person who maintains a permanent place of abode in Kentucky and spends more than 183 days of the tax year inside the state. The custodian’s address of record should match the chosen domicile.

Depository, custodian, and shipping considerations from Kentucky

The IRS does not approve any depository located in Kentucky. Self-directed gold IRA metals for a Kentucky-resident participant are held at one of the standard out-of-state IRS-approved depositories. The most common include Delaware Depository (Wilmington), International Depository Services (Dallas and Delaware), Brink’s Global Services USA (Salt Lake City and Los Angeles), HSBC Bank USA vaults (New York), and CNT Depository (Bridgewater, Massachusetts).

The depository choice is set by the custodian. A self-directed IRA custodian such as Equity Trust, STRATA Trust Company, Kingdom Trust, or Madison Trust has standing relationships with specific depositories. A Kentucky-resident participant does not select the depository directly. The participant selects the custodian. The custodian selects the depository from its approved list.

An in-kind distribution to a Kentucky-resident participant ships from the depository via insured carrier. The carrier is typically Brink’s, Loomis, or a similar armored-transport firm with secured-package experience. The shipping cost is borne by the participant and is not deductible because the distribution itself is the taxable event. Shipping fees commonly run from $150 to $500 per shipment depending on insured value and destination ZIP code.

An in-cash distribution avoids the shipping question entirely. The depository sells the metal at the spot price on the distribution date. The cash proceeds are wired to the participant’s bank or sent by ACH. The federally taxable amount is the cash distribution amount on Form 1099-R Box 1. The Kentucky mechanic is identical to any other IRA cash distribution: the Schedule P exclusion runs first, then the 3.5 percent flat rate against the remainder.

Kentucky inheritance tax, Class A/B/C heirs, and gold IRA estate planning

Kentucky is one of six states that still levies an inheritance tax. The Kentucky inheritance tax is governed by K.R.S. Chapter 140. It applies to the right of beneficiaries to receive property from a decedent’s estate, not to the estate itself. The tax is administered by the Kentucky DOR through Form 92A201 (the inheritance tax return). The classification of the beneficiary determines the tax rate and the exemption amount.

Class A beneficiaries include the surviving spouse, parents, children (including stepchildren and legally adopted children), grandchildren, brothers, sisters, half-brothers, and half-sisters of the decedent. Class A beneficiaries are fully exempt from Kentucky inheritance tax with no dollar cap under K.R.S. 140.080(1). A self-directed gold IRA passed to a surviving spouse or to a child triggers zero Kentucky inheritance tax at the state level.

Class B beneficiaries include nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren of the decedent. Class B receives a $1,000 exemption under K.R.S. 140.080(2) and faces a graduated rate from 4 percent to 16 percent depending on the bequest amount. The full Class B rate schedule appears in K.R.S. 140.070.

Class C beneficiaries include all other persons (friends, distant cousins, unrelated heirs) and most business entities. Class C receives a $500 exemption under K.R.S. 140.080(3) and faces a graduated rate from 6 percent to 16 percent depending on the bequest amount. A self-directed gold IRA passed to a non-related friend or to an unrelated charity faces the Class C rate schedule on the post-exemption amount, in addition to any federal estate-tax exposure.

Kentucky has no state estate tax. The Kentucky estate tax was repealed effective January 1, 2005 in response to the federal phase-out of the state death tax credit under IRC Section 2011 (which had funded most state-level estate taxes). The federal estate-tax regime under IRC Section 2001 applies unchanged at the federal level. The federal estate-tax exclusion for 2025 was $13.99 million per individual ($27.98 million for a married couple with portability).

The Tax Cuts and Jobs Act of 2017 doubled the federal estate-tax exclusion through 2025. The doubling is set to sunset on January 1, 2026 absent congressional action. The post-sunset exclusion is projected at approximately $7 million per individual after inflation adjustment.

A Kentucky-resident gold IRA participant with a balance close to the post-sunset threshold should review the federal estate-tax exposure with a planning attorney. The Kentucky inheritance tax exposure adds a second layer, but only for Class B and Class C beneficiaries.

Common mistakes Kentucky retirees make on a gold IRA

1. Assuming the $31,110 exclusion is per couple. A married couple filing jointly with both spouses receiving pension or retirement income may take a combined $62,220 exclusion on Schedule P. A spouse with no retirement income cannot transfer her unused exclusion to the working spouse. The exclusion is per person, not transferable.
2. Missing the pre-1998 government service stacking rule. A federal, state, or local government retiree with service performed before January 1, 1998 may exclude the pre-1998 portion in full, then apply the $31,110 cap against the post-1998 portion. A retiree who stacks only the $31,110 cap (ignoring the pre-1998 service ratio) overpays the Kentucky state tax. The Schedule P instructions require the service-years computation in worksheet form.
3. Missing the former-state residency lookback. A retiree who moved to Kentucky from Ohio, Virginia, Illinois, or California within the prior four years and takes a distribution may receive an audit notice from the former state’s tax authority asserting continuing residency. The defense is the documentation file: voter registration date, driver’s license issue date, lease or property tax records, Form 740 filing history. The Pension Source Tax Act preempts the assertion if domicile was cleanly broken.
4. Selecting a custodian without confirming depository shipping to Kentucky. Not every custodian’s standing depository contract covers in-kind shipping to rural Kentucky ZIP codes. The participant who plans for an in-kind distribution at retirement should confirm the shipping arrangement in writing at account opening, not at distribution.
5. Missing the SECURE 2.0 RMD age update. A 73-year-old Kentucky participant born in 1953 is under the age-73 rule. A 71-year-old participant born in 1955 is also under the age-73 rule (RMD starts at age 73). A 65-year-old participant born in 1961 is under the age-75 rule. The custodian’s automated RMD calculation should reflect the birth-year cohort.
6. Forgetting the Social Security Schedule M Line 9 subtraction. A retiree who lets the tax software default the Form 740 to federal AGI without entering the Social Security amount on Schedule M Line 9 overpays the Kentucky state tax. The fix is to enter the federally included Social Security amount on Line 9 as a subtraction. The exemption is unconditional and has no income cap.
7. Confusing the inheritance tax exemption with the estate-tax exemption. Kentucky has no state estate tax but retains a Class A/B/C inheritance tax. A gold IRA passed to a spouse or child is Class A exempt. A gold IRA passed to a niece is Class B taxable above $1,000. A gold IRA passed to a friend or unrelated charity is Class C taxable above $500. The federal estate-tax exclusion is a separate question that operates at the estate level rather than the beneficiary level.
8. Skipping dealer vetting because the state-tax math feels straightforward. Kentucky’s 3.5 percent flat rate on the amount above the Schedule P exclusion is manageable. It does not remove the dealer-selection layer. The custodian, depository, fee schedule, and buyback policy still matter. Check this dealer against the 2026 OPRS list before any custodian conversation.

What changed in 2026 for a Kentucky gold IRA participant

The Kentucky individual income tax rate dropped from 4.0 percent in tax year 2025 to 3.5 percent flat in tax year 2026 under K.R.S. 141.020 as amended by 2025 RS HB 1. The reduction was triggered by the General Fund balance and Budget Reserve Trust Fund tests adopted in 2022 RS HB 8 (the original Kentucky rate-cut trigger framework). The reduction applies to all Kentucky-taxable income, including the post-exclusion portion of a gold IRA distribution.

The Schedule P pension exclusion under K.R.S. 141.019(1)(j) remains at $31,110 per person for tax year 2026. The statute does not index the exclusion for inflation. The General Assembly has not amended the exclusion since the 2018 reset (the prior exclusion was $41,110 before 2018 HB 487 reduced it).

The federal contribution and distribution rules continue to evolve. The IRA contribution limit for 2025 was $7,000 (under age 50) and $8,000 (age 50 and older catch-up) under IRC Section 219(b)(5). The 2026 figures will be released by IRS Revenue Procedure for the 2026 tax year. The Kentucky state-level dimension does not change with the federal limit; Form 740 still uses federal AGI as the starting point.

The SECURE 2.0 Roth catch-up rule under Section 603 takes effect for tax years beginning after December 31, 2025. Participants age 50 and older with prior-year wages above $145,000 (indexed) must make catch-up contributions on a Roth basis only. The rule applies to 401(k), 403(b), and 457(b) plans. The IRA catch-up rule under Section 219(b)(5)(B) is not affected by the change.

The federal estate-tax exclusion is set to sunset from the doubled level on January 1, 2026. The pre-sunset exclusion was $13.99 million per individual in 2025. The post-sunset exclusion is projected at approximately $7 million per individual after inflation adjustment. The Kentucky inheritance tax operates independently at the beneficiary level under K.R.S. 140; Class A heirs remain exempt regardless of the federal sunset.

A Kentucky-resident gold IRA participant works inside a relatively favorable state-tax matrix. The 3.5 percent flat rate is among the lowest in the surrounding region. The $31,110 per-person Schedule P exclusion fully shelters small-to-moderate distributions. The federal layer is the same as in every other state.

The state layer is consequential on distributions above the Schedule P cap and zero below it. The dealer-selection layer carries operational weight on every distribution regardless of state. The custodian’s depository, fee schedule, in-kind distribution shipping arrangement, and buyback policy determine the quality of the account through retirement and at distribution.

The dealer-side trust signal stack that OPRS uses includes four markers that travel across all 50 states. The markers are listed below.

• Money Magazine Best Overall Gold IRA Company (2022 to 2026)
• Investopedia Most Transparent Gold IRA Company (2022 to 2026)
• BBB A+ Rating with Zero Complaints (accredited since 2014)
• Education-First Process with non-commissioned customer success agents

Does Kentucky tax traditional IRA distributions at all?

Yes, but with a generous shelter. Kentucky taxes traditional IRA, 401(k), and self-directed gold IRA distributions as ordinary income on Form 740 at the 3.5 percent flat rate under K.R.S. 141.020 (as amended by 2025 RS HB 1 for tax year 2026). The first $31,110 per person of pension and retirement income is excluded on Schedule P under K.R.S. 141.019(1)(j) before the 3.5 percent rate applies.

The exclusion applies equally to public-sector pensions, private-sector pensions, traditional IRA distributions, 401(k) distributions, and self-directed gold IRA distributions. A retiree with a $50,000 gold IRA distribution and no other pension income pays Kentucky state tax on $18,890 (the amount above $31,110) at the 3.5 percent rate, or approximately $661.

Roth IRA qualified distributions are federally tax-free and Kentucky tax-free. Social Security benefits are 100 percent exempt from Kentucky income tax at any income level under K.R.S. 141.019, subtracted on Schedule M Line 9.

Is the Kentucky pension exclusion the same for public and private retirement income?

Yes. Kentucky’s $31,110 per-person Schedule P exclusion under K.R.S. 141.019(1)(j) applies equally to public-sector pensions and private-sector retirement income. Public-sector coverage includes Kentucky Retirement Systems, Teachers’ Retirement System, federal CSRS, federal TSP, and military retirement. Private-sector coverage includes private pensions, 401(k) distributions, 403(b) distributions, traditional IRA distributions, and self-directed gold IRA distributions.

The exclusion is dollar-based, not class-based. Kansas, Alabama, Hawaii, and several other states distinguish between exempt public pensions and non-exempt private retirement accounts. Kentucky does not make that distinction at the $31,110 cap level. The only Kentucky-specific stacking rule is the pre-1998 government service overlay, which fully excludes the pre-1998 portion of federal, state, or local government annuities in addition to the $31,110 cap.

Does Kentucky impose a state-level early-distribution penalty like Wisconsin?

No. Kentucky does not impose a state-level additional tax on early IRA distributions parallel to the federal IRC Section 72(t) 10 percent additional tax. Wisconsin imposes a 33 percent state mini-penalty under Wisconsin Statute 71.83(1)(b)6. California imposes a 2.5 percent additional tax under California Revenue and Taxation Code Section 17085.

A Kentucky-resident participant who takes a pre-59-and-a-half distribution from a traditional IRA pays the federal 10 percent additional tax. The participant also pays Kentucky state tax on the taxable portion (after the Schedule P exclusion) at the 3.5 percent flat rate. The state-level early-distribution penalty layer is zero.

Does Kentucky have an inheritance tax on a gold IRA passed to my children?

No, if the children qualify as Class A heirs. Kentucky inheritance tax under K.R.S. Chapter 140 classifies surviving spouses, parents, children (including stepchildren and legally adopted children), grandchildren, brothers, sisters, half-brothers, and half-sisters as Class A heirs. Class A heirs receive an unlimited exemption under K.R.S. 140.080(1). A self-directed gold IRA passed to a child triggers zero Kentucky inheritance tax at the state level.

A gold IRA passed to a niece, nephew, daughter-in-law, son-in-law, aunt, uncle, or great-grandchild falls under Class B. Class B beneficiaries receive a $1,000 exemption and a graduated rate from 4 percent to 16 percent under K.R.S. 140.070 and 140.080(2).

A gold IRA passed to a friend, distant cousin, unrelated heir, or unrelated charity falls under Class C. Class C beneficiaries receive a $500 exemption and a graduated rate from 6 percent to 16 percent under K.R.S. 140.080(3). Kentucky has no state estate tax (repealed 2005); the federal estate-tax regime under IRC Section 2001 operates separately at the estate level.

If I move from Ohio to Kentucky, when does my Ohio income tax stop?

Ohio state income tax stops when Kentucky residency is established and Ohio domicile is broken. The Ohio Department of Taxation uses a domicile presumption based on physical presence, intent to remain, voter registration, driver’s license, vehicle registration, and the location of personal effects. A non-resident who maintains an Ohio abode and spends more than 212 contact days in Ohio is presumed an Ohio resident.

The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) preempts Ohio’s claim on IRA distributions paid after Kentucky residency is established. The protection applies to traditional IRA, Roth IRA, 401(k), 403(b), 457(b), defined benefit pension, and self-directed gold IRA distributions.

The participant should retain documentation of the move and the date of new Kentucky residency. File a part-year Ohio IT 1040 in the year of the move. Update the IRA custodian’s address of record to the Kentucky address.

Sources cited

1. Kentucky Department of Revenue, Individual Income Tax Forms (Form 740, Schedule M, Schedule P)
2. K.R.S. 141.020, Levy of Income Tax (Kentucky flat individual income tax rate)
3. K.R.S. 141.019, Adjustments to Gross Income (Schedule P pension exclusion and Social Security exemption)
4. 2025 Regular Session HB 1, Kentucky Individual Income Tax Rate Reduction to 3.5 Percent
5. 2022 Regular Session HB 8, Kentucky Rate-Cut Trigger Framework
6. K.R.S. Chapter 140, Kentucky Inheritance and Estate Taxes
7. Kentucky DOR, Inheritance and Estate Tax Page (Class A/B/C beneficiary classification)
8. IRC Section 72, Annuities; Certain Proceeds of Endowment and Life Insurance Contracts
9. IRC Section 72(t), Additional Tax on Early Distributions from Qualified Retirement Plans
10. IRC Section 408, Individual Retirement Accounts (Traditional IRA and IRC Section 408(m) IRS-approved metals)
11. IRC Section 408A, Roth IRA Distribution Rules
12. IRC Section 3405, Withholding on Pension and Annuity Distributions
13. 4 U.S.C. Section 114, Pension Source Tax Act of 1996
14. IRS Publication 590-B, Distributions from Individual Retirement Arrangements
15. Kentucky Public Pensions Authority (KPPA, formerly Kentucky Retirement Systems)

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