1. Steuervergünstigung für die Rentennachzahlung
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2. Besteuerung der Rentennachzahlung aus der Basisversorgung
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a) Nachzahlungen vor 2005
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b) Nachzahlungen ab dem 1.1.2005
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3. Besteuerung der Rentennachzahlung aus einer privaten Rentenversicherung
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4. Besteuerung der Nachzahlung von Versorgungsbezügen
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5. Zinsen auf die Rentennachzahlung
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6. Rentennachzahlung bei Kindern
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7. Rückwirkende Bewilligung einer Erwerbsminderungsrente
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