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This is my Nutshell Series. Some of
these guides are in a larger shell than others, but most
were originally designed by me to inform my clients about
some of the things that even a layperson ought to
understand, if the person is involved with the technique
under discussion.
To view or download more
comprehensive articles, designed for the professional rather
than the layperson, return to the main
articles page.
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The Minimum
Distribution Rules in a Nutshell
NOTE: THIS ARTICLE HAS BEEN UPDATED TO REFLECT THE FINAL
REGULATIONS. For a more detailed discussion of the new rules go MRD Regs.
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This is a short memo (less than 15
pages) that condenses the minimum distribution rules
applicable to qualified plans, IRAs, etc. after age
70&1/2 and at death. This article could be of use the to
the attorney or C.P.A. as well as to the general public. For
the 800 page "Full
Monty" version,
click the green button below.
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