Problem $29-41($LO$.6,7)$

At the time of Mateo's death, he was involved in the transactions described below:

Mateo was a participant in his employer's contributory qualified pension plan. The plan balance of $$2,000,000$ is paid to Olivia, Mateo's daughter and beneficiary. The distribution consists of the following:

$\backslash$table$[[$Employer contributions,$$900,000$