IRS Issues Final Regulations on Required Minimum Distributions
Mondaq Business Briefing › United States Law Articles in English (2002)
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IRS Issues Final Regulations on Required Minimum Distributions
Article by Larry R. Goldstein and Mark R. Raymond
Section 401(a)(9) of the Internal Revenue Code of 1986 (the "Code") mandates required minimum distributions ("RMDs") from qualified retirement plans. Other Code sections impose the same requirements on other tax-favored retirement vehicles, including individual retirement accounts ("IRAs") and Code Section 403(b) tax-deferred annuity plans. In April of this year, the Internal Revenue Service issued final RMD regulations, thus ending a ...See the full content of this document
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