Listed below are the Topics Of Interest that deal with required distributions under
the original proposed regulations published in 1987. Those "old"
regulations STILL APPLY to qualified retirement plans such as pension plans, profit
sharing plans, stock bonus plans, 401(k) plans and tax sheltered annuities under §403(b) if
the plan has NOT adopted the "Model Amendment" shown in the new proposed
regulations released on January 11, 2001. (Please note that Announcement 2001-18
modified the language of the "Model Amendment".) IRA owners and
beneficiaries are permitted to follow the new rules for distributions for year 2001.
However, those taxpayers may continue to adhere to the old rules if they
wish.
TOPICS OF INTEREST
When Dealing With The Old Rules
Old Financial and Estate Planning Implications of the
Minimum Distributions Rules (Quicksand) (This is the full text, approximately 46 pages, incorporating all the items
listed below except the flow charts and graphs.)
Old Rules of the Road (The nuts and bolts of Required Distributions.)
Old Planning Pointers (Important reminders.)
Old Practical Considerations (Impact of
the rules on participants and their heirs.)
Death Before The
Required Beginning Date
Beneficiary Dies
Participant
Dies With Spouse As Beneficiary
Participant
Dies With Non-Spouse As Beneficiary
Distributions At Age 70½ and Beyond (Including the impact on heirs)
Without A Designated
Beneficiary
Non-Spouse
Is The Designated Beneficiary
Spouse Is The
Designated Beneficiary
Spousal
Rollover Following Post-RBD Death of Participant
Old Calculating Minimum Required Distributions (MRD) At
70½
Old Technical Terms And Concepts You Need To Understand:
Required Beginning Date
(RBD)
Life Expectancy Factor
(LEF)
Designated Beneficiary
(DB)
Trust As A
Beneficiary
Calculation-DB
Minimum Distribution
Incidental Benefit Rule (MDIB)
Applicable Divisor
Changing Designated
Beneficiaries
Account Value
Non-DB Status
Spousal
Rollover IRA
Old
What Plans Are Affected By The Required Distribution Rules?
Old
When Do The Required Distribution Rules Come Into Play?
What Are The Old
Required Distribution Rules:
During A
Participant's Lifetime?
If A
Participant Dies BEFORE His/Her RBD?
If A
Participant Dies On or After His/Her RBD?
Old Test Your Knowledge Of Minimum Required Distributions
Old Quiz Your Advisor About The Required Distributions
Rules
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Download Of Adobe Acrobat Reader
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FLOW
CHARTS DESCRIBING THE Old RULES
Old
Postmortem Distributions From Qualified Plans (Table 2)
Old
Plan Provisions Control Postmortem Distributions Before The RBD (Table 3)
Old
Distribution Options In Years Following A Participant's Post-RBD Death (Tables
4A - 4F)
Old
Plan Provisions Dictate The Need To Redetermine Life Expectancy (Table 5)
GRAPHS SHOWING THE IMPACT OF THE Old RULES IN VARIOUS SCENARIOS
Old Directory Listing the Graphs on Tables 6 Through 12
Old Test Your Knowledge | Old Quiz Your Advisor | Old Technical Terms
| Old Rules of the Road
