THE MRD FINAL REGULATIONS ANNOTATED
With Hyperlinked Table
Of Contents
Friday, September 06, 2002 at 1:47 PM
Noel C. Ice
Cantey & Hanger, L.L.P.
2100 Burnett Plaza
(817) 877-2800 (Main no.)
(817) 877-2885 (Ice)
(817) 877-2807 (Fax)
E-mail: teleice@earthlink.net
Web Page: www.trustsandestates.net
Copyright 2002
Noel C. Ice
All rights reserved
THE MRD FINAL REGULATIONS ANNOTATED
With
Hyperlinked Table Of Contents
The estimated annual burden per respondent under control
number 1545-0996 is 1 hour.
Determination
of the Designated Beneficiary
Default Rule
for Post-death Distributions
Temporary
Rules for Defined Benefit Plans and Annuity Contracts
Incidental
Benefit Requirement
Elimination of
Optional Forms of Benefit
Election of
Surviving Spouse to Treat an Inherited IRA as Spouse's Own IRA