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© George H. Coughlin II 2002 All Rights Reserved Return to Home Page |
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IRA
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distributions age 70˝
distributions QUICK OVERVIEW This site provides required distribution planning information to help optimize the benefits available from Individual Retirement Plans (IRA's), Qualified Retirement Plans (QRP's) and Tax Sheltered Annuities (TSA's) under §403(b). Participants and beneficiaries of such plans as well as estate and financial planning professionals will find answers to many of the questions that arise when the Internal Revenue Code mandates withdrawals. Whether you are a participant that has reached age 70˝ or the surviving beneficiary of a deceased participant, it is essential for you to understand a number of complex details about required distributions in order to enhance your after-tax benefits. Use the following list of topics to accelerate your search for an answer to your questions. A simple click with your mouse will automatically select the appropriate text, flow chart or graph. Please note that this web site does NOT discuss the tax rules dealing with contributions to IRA's and other retirement plans. It does NOT address lump sum distributions from pension plans, profit sharing plans and stock bonus plans. Furthermore, IRAplanning.com is devoid of investment ideas. Please look elsewhere for assistance on those matters.
Final Regulations
Published April 17, 2002 2002 Rules of the Road (The nuts and bolts of required distributions.) 2002 Planning Pointers (Important reminders.) 2002 Calculating Minimum Required Distributions (MRD) At 70˝ 2002 Technical Terms
and Concepts You Need To Understand: Which Retirement Plans Are Impacted By The "Final" Regulations? When Do
The "Final" Regulations Come Into Play And How Do They Operate: Can The Qualified Plan Limit Your Planning Options Under The New Rules? Test Your Knowledge Of Required Distributions Quiz Your Advisor About Required Distributions
Postmortem Distributions From Qualified Plans (Table 22) Using A Trust As Beneficiary (Table 23) Plan Provisions Control Postmortem Distributions Before The RBD (Table 24) Distribution
Options Following A Death On or After Participant's RBD:
Directory Listing The Graphs On Tables 26 Through 29C
"New" Rules in the 2001 Reproposed Regulations Topics of Interest dealing with the "new" rules under the 2001 reproposed regulations are listed separately. Please use this link to the 2001 Rules Directory to access those listings.
Old
Rules Under the Original 1987 Proposed Regulations
This page was last updated on 07/22/07.
IRAplanning.com is a creation of Although no investment information appears on this web site, various securities laws mandate that the next three sentences be printed on this page. George Coughlin is licensed as a Registered Principal of ePLANNING Securities, Inc., Member NASD, SIPC. He is also registered as an investment advisor in the State of California. Access to the business continuity plan (BCP) for ePLANNING Securities, Inc. is available at ePLANNING BCP Disclosure.
Please peruse George's Résumé and Legal Disclosures for important details. Click here to reach George Coughlin by telephone, fax or e-mail.
Test Your Knowledge | Quiz Your Advisor | 2002 Technical Terms | 2002 Rules of the Road | 2002 Planning Pointers | 2002 Postmortem Flow Charts | 2002 Illustrative Graphs | Old Rules Directory | 2001 Rules Directory |
