TITLE

'Gotcha' Is Gone: Understanding the New, Simplified Minimum Distribution Rules, Part II

AUTHOR(S)
Choate, Natalie B.
PUB. DATE
April 2001
SOURCE
Journal of Financial Planning;Apr2001, Vol. 14 Issue 4, p96
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Part II. Highlights the changes under the proposed regulations issued by the United States Internal Revenue Service (IRS) on January 11, 2001, which simplify the minimum distribution rules for individual retirement accounts (IRA) and retirement plans. Increased significance of post-mortem planning; Confusion on the use of estate or nonqualifying trust as beneficiary; Other changes and clarifications made by the proposed regulations.
ACCESSION #
4349387

 

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