CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS ... - IRS …
EMPLOYEE PLANS CPE TECHNICAL TOPICS FOR 2002 Page 6-1 Training 4213-021 (Rev. April 2002) CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS -EXPLANATION OF OLD AND NEW REGULATIONS by Sharon Petshaft, (Northeast) Steve Linder and Al Reich (Reviewers) INTERNAL REVENUE SERVICE TAX EXEMPT AND GOVERNMENT ENTITIES TABLE OF CONTENTS SECTION 1 INTRODUCTION ---------------------------------------- ---------------------------------------- ---- 3 2001 proposed regulations (A)(9) ---------------------------------------- ------------------------------------- 4 SECTION 2 DISTRIBUTIONS DURING participant S LIFE ------------------------------------- 6 REQUIRED BEGINNING DATE EFFECTIVE AFTER SJBPA ---------------------------------------- --------------------- 6 DISTRIBUTIONS FROM INDIVIDUAL ACCOUNTS-------------------------------- --------------------------------------- 8 ANNUITY PAYMENT DISTRIBUTIONS --------------------------- ---------------------------------------- --------------- 12 SECTION 3 DISTRIBUTIONS AFTER DEATH ---------------------------------------- ----------------15 participant DIES BEFORE THE RBD ---------------------------------------- --------------------------------------- 15 5-YEAR RULE------------------------------------ ---------------------------------------- --------------------------------- 15 LIFE EXPECTANCY RULE.
before and after the participant’s death. A minimum amount must distributed from the accounts of plan participants and contract owners. The purpose of this lesson is to review the basic rules regarding minimum distributions and to highlight the changes to section 401(a)(9) effective January 1, 2002. Prior to the new proposed
Download CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS ... - IRS …
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: