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-------------------------------- --------------------------------------- 8 ANNUITY PAYMENT DISTRIBUTIONS--------------------------- ---------------------------------------- --------------- 12 SECTION 3 DISTRIBUTIONS AFTER DEATH ---------------------------------------- ----------------15 PARTICIPANT DIES BEFORE THE RBD ---------------------------------------- --------------------------------------- 15 5-YEAR RULE------------------------------------ ---------------------------------------- --------------------------------- 15 LIFE EXPECTANCY RULE.
the rules for calculating minimum distributions were found in the 1987 proposed regulations. For more information on the minimum required distribution rules as amended by the Small Business Job Protection Act of 1996 effective for years beginning after December 31, 1996, see CPE Technical Topics for 1999.
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