Maybe.
Who must use the General Rule.
Use this publication if you receive pension or annuity payments from:
- A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan); or
- A qualified plan if:
- Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you don't qualify to use, or didn't choose to use, the Simplified Method; or
- Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years.
