Comberiate, Leonard B.
October 1993
Journal of Financial Planning;Oct93, Vol. 6 Issue 4, p160
Academic Journal
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.


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