Required Minimum Distribution
Q. For the 2002 minimum required distributions, what rules are to be followed for required minimum distribution calculations? Rev. 05/17/02
A. For the 2002 plan year, the minimum required distributions may be calculated using the 1987 proposed regulations, the 2001 proposed regulations or the 2002 final regulations. However, as of 2003, the new final regulations must be used for all required minimum distribution calculations. The new final required minimum distribution regulations are on our website on the Chronological Updates page on April 17, 2002.