IRAplanning.com

©  George H. Coughlin II  2002  All Rights Reserved          Return to Home Page


Table of Contents

                                                   
Topics of Interest             
                                                  
What's New?  

  2008 Legislation with Notice 2009-9 Update

Using Final Regulations Published April 17, 2002
  Test Your Knowledge
  Quiz Your Advisor
  2002 Rules of the Road
  When/How Rules Work
  2002 Calculations at 70˝
  2002 Planning Pointers
  2002 Technical Terms
  2002 Postmortem Charts
  2002 Illustrative Graphs
 
Life Expectancy Tables
Other Resources
Professional Assistance
George's Résumé
Legal Disclosures
Contact George Coughlin


                                             

 

 

 

 

 

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IRA distributions  required distributions  age 70˝ distributions
Welcome to IRAplanning.com

QUICK OVERVIEW

This site provides required distribution planning information to help optimize the benefits available from Individual Retirement Plans (IRA's), Qualified Retirement Plans (QRP's) and Tax Sheltered Annuities (TSA's) under §403(b).  Participants and beneficiaries of such plans as well as estate and financial planning professionals will find answers to many of the questions that arise when the Internal Revenue Code mandates withdrawals.  Whether you are a participant that has reached age 70˝ or the surviving beneficiary of a deceased participant, it is essential for you to understand a number of complex details about required distributions in order to enhance your after-tax benefits.

Use the following list of topics to accelerate your search for an answer to your questions.  A simple click with your mouse will automatically select the appropriate text, flow chart or graph.

Please note that this web site does NOT discuss the tax rules dealing with contributions to IRA's and other retirement plans.  It does NOT address lump sum distributions from pension plans, profit sharing plans and stock bonus plans.  Furthermore, IRAplanning.com is devoid of investment ideas. Please look elsewhere for assistance on those matters. 

 

TOPICS OF INTEREST

What's New?

2008 Legislation

 

Using Final Regulations Published April 17, 2002

Financial and Estate Planning Implications of the "Final" Minimum Distribution Rules:  Planning Opportunities Abound But Quicksand Remains For The Unwary
  (Full text, approximately 40 pages, incorporating all the 2002 items listed below except the flow charts and graphs.)

2002 Rules of the Road  (The nuts and bolts of required distributions.)

2002 Planning Pointers  (Important reminders.)

2002 Calculating Minimum Required Distributions (MRD) At 70˝

2002 Technical Terms and Concepts You Need To Understand:
    Required Beginning Date (RBD)
    Distribution Calendar Year (DCY)
    Account Balance
    Applicable Distribution Period (ADP)
    Designated Beneficiary (DB)
    Designation Date
    Trust As Beneficiary
    Calculation-DB
    Separate Accounts
    Non-DB Status
    Spousal Rollover IRA 
    Redesignation/Reconstruction Rule

Life Expectancy Tables

Which Retirement Plans Are Impacted By The "Final" Regulations?

When Do The "Final" Regulations Come Into Play And How Do They Operate:
    During A Participant's Lifetime?
    If A Participant Dies BEFORE His/Her RBD?
    If A Participant Dies On or After His/Her RBD?

Can The Qualified Plan Limit Your Planning Options Under The New Rules?

Test Your Knowledge Of Required Distributions

Quiz Your Advisor About Required Distributions

 

2002 POSTMORTEM FLOW CHARTS

Postmortem Distributions From Qualified Plans (Table 22)

Using A Trust As Beneficiary (Table 23)

Plan Provisions Control Postmortem Distributions Before The RBD (Table 24)

Distribution Options Following A Death On or After Participant's RBD:
        If Spouse Is Sole Designated Beneficiary (Table 25A)
        Under ALL Other Scenarios (Table 25B)


GRAPHS SHOWING THE IMPACT OF THE 2002 RULES IN VARIOUS SCENARIOS

Directory Listing The Graphs On Tables 26 Through 29C

 

 

This page was last updated on 05/04/13.

IRAplanning.com is a creation of
George H. Coughlin II, CFP®
143 Valley Oaks Drive
Alamo, California 94507-2007
 

Although no investment information appears on this web site, various securities laws mandate that the next three sentences be printed on this page.  George Coughlin is licensed as a Registered Principal of Foothill Securities, Inc., Member FINRA, SIPC.  He is also registered as an investment advisor in the State of California.  Access to the business continuity plan (BCP) for Foothill Securities, Inc. is available at Foothill BCP Disclosure

 

Please peruse George's Résumé and Legal Disclosures for important details.   Click here to reach George Coughlin by telephone, fax or e-mail

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  Topics of Interest | Table of Contents | Test Your Knowledge | Quiz Your Advisor | 2002 Technical Terms | 2002 Rules of the Road | 2002 Planning Pointers | 2002 Postmortem Flow Charts | 2002 Illustrative Graphs