Talk:ACA net investment income tax

The exlcusion in Net Investment Income Tax FAQs states:

"Wages, unemployment compensation; operating income from a nonpassive business, Social Security Benefits, alimony, tax-exempt interest, self-employment income, Alaska Permanent Fund Dividends (see Rev. Rul. 90-56, 1990-2 CB 102) and distributions from certain Qualified Plans (those described in sections 401(a), 403(a), 403(b), 408, 408A, or 457(b))."

Since it's a very popular plan, the 401(k) should be explicitly noted. I don't understand the relationship between 401(a) and 401(k) plans - is a 401(k) considered part of 401(a)? The IRS definitions are confusing: A Guide to Common Qualified Plan Requirements. --LadyGeek 15:59, 3 January 2013 (CST)