Transcription of CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS- …
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CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS- …
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.
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)
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