Gateway To Tables 4A - 4F
Please read the next two paragraphs before selecting one of the tables.
The flow charts on Tables 4A through 4F provide a map that will help you navigate though a labyrinth of possible minimum required distribution alternatives following a death that occurs on or after a participant's required beginning date. To effectively use those tables you must first know if there was a Designated Beneficiary on the participant's date of death. The next step is to ascertain if that DB was the spouse or a non-spouse. Finally, was a joint or single life expectancy being used to calculate MRD’s at the time the participant died. With those facts in mind, click on the table(s) shown next to the summaries listed below. Once on an appropriate table, look for an oval that accurately fits your case and follow the arrows. In the event your initial search takes you to a table without an appropriate oval, return to this page and select the other table shown for that summary description. Remember too, that the absence of a Designated Beneficiary limits your search to Table 4F.
Ignore all these possibilities if the participant died BEFORE his/her required beginning date. In such a case please use Table 2.
| If Spouse is DB and a Joint LEF was used before death. (Table 4A and 4B) |
| If Spouse is DB and a Single LEF was used before death. (Table 4B) |
| If a Non-Spouse is DB and a Joint LEF was used before death. (Table 4C and 4D) |
| If a Non-Spouse is DB and a Single LEF was used before death. (Table 4E) |
| If there is No Designated Beneficiary. (Table 4F) |
(Needed for viewing all tables listed above.)
Old Rules Directory |Old Test Your Knowledge |
Old Quiz Your Advisor |Old Technical Terms | Old Rules of the Road | Old Planning Pointers | Old Practical Considerations | Old Descriptive Flow Charts |Directory of Old Graphs