TITLE

IRA MINIMUM DISTRIBUTIONS: PITFALLS AND SAND TRAPS

AUTHOR(S)
Comberiate, Leonard B.
PUB. DATE
October 1993
SOURCE
Journal of Financial Planning;Oct93, Vol. 6 Issue 4, p160
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The regulations covering minimum distributions from qualified trusts and plans are complex and full of pitfalls. This article provides the planner with a primer of the rules affecting distributions from individual retirement accounts and how to avoid some of the traps with advance planning. The article covers distribution dates, life-expectancy calculations, aggregating accounts, and sidebars on premature distribution and the 15-percent excise tax.
ACCESSION #
5558494

 

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