©  George H. Coughlin II  2002  All Rights Reserved          Return to Home Page

The following tables reflect the application of the final regulations published on April 17, 2002 to various facts and circumstances so readers can see the financial and estate planning implications of those rules.  Please note that all tables on this web site, including those listed below, are for illustrative purposes only. None represent a particular investment. 

Table 26 using Final Regs.    (Participant Dies Before RBD -- Potential Benefits of Tax Deferral) 

Table 27A using Final Regs.    (Post-70½ Account Balance and Distributions If Participant Lives To Age 100) 

Table 27B using Final Regs.    (Post-70½ Account Balance and Distributions If Participant Dies In 10th Year With A Non-Spouse DB or Without A Designated Beneficiary) 

Table 28A using Final Regs.    (Post-70½ Account Balance and Distributions If Either Participant or Same-Age Spouse DB Lives To Age 100) 

Table 28B using Final Regs.    (Post-70½ Account Balance and Distributions If One Spouse Dies In 10th Year and Surviving Spouse Dies In 17th Year With or Without a Designated Beneficiary) 

Table 29A using Final Regs.    (Post-70½ Account Balance and Distributions If Participant Dies In 10th Year and Same-Age Spouse DB Fails to Transfer Assets To A Spousal Rollover) 

Table 29B using Final Regs.    (Post-70½ Account Balance and Distributions If Participant Dies In 10th Year and Same-Age Spouse DB Fails To Transfer Assets To A Spousal Rollover) 

Table 29C using Final Regs.    (Post-70½ Account Balance and Distributions If Participant Dies In 10th Year With A Bypass Or QTIP Trust As Beneficiary)

 
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