Lump sum compensation payments (CLK) 117-02000000
Expand allPolicy
Social Security Guide 4.13.1.30 Effect of Compensation on Compensation Affected Payments
Social Security Guide 4.13.2.10 Treatment of Specific Lump Sums
Social Security Guide 4.13.2.30 Compensation Part of Lump Sum - 50% Rule
Social Security Guide 4.13.2.50 Aggregation of Multiple Lump Sums
Social Security Guide 4.13.2.60 Lump Sum Preclusion Period - General
Social Security Guide 4.13.2.70 Commencement of Lump Sum Preclusion Period
Legislation
Links to the Federal Register of Legislation site go to a 'Series' page. Select the ‘Latest’ version.
- section 17(3), Compensation part of a lump sum
- section 1160, General effect of Part,
- section 1164, Certain lump sums to be treated as though they were received as periodic compensation payments
- section 1169, Compensation affected payment not payable during lump sum preclusion period
- section 1170, Lump sum preclusion
- section 1171, Lump sum aggregation
- section 1172, Lump sum compensation not counted as ordinary income