Required Minimum Distribution FAQs
Rev. 03/21/02An individual has been receiving the required minimum distribution (RMD) amount each year. This year, he requests $25,000 in addition to the RMD. Is the $25,000 an eligible rollover distribution subject to 20% mandatory withholding? Rev. 07/21/05 E-mail Alert 2005-14
How do you calculate a required minimum distributions (RMD) for an off-calendar year plan? Rev. 12/16/04 E-mail Alert 2004-25
What is the required beginning date (RBD) for required minimum distributions (RMDs)? Rev. 09/23/04 E-mail Alert 2004-19
A spousal beneficiary of a participant who died in 1995 initially elected to receive distributions using the remaining joint life expectancy (without recalculation) method from the 1987 proposed RMD (required minimum distribution) regulations. Now that the 2002 final RMD regulations apply, how would the 2003 distribution be calculated? Rev. 12/18/03 E-mail Alert 2003-24What is the deadline for adopting the Required Minimum Distribution amendment? Rev. 11/20/03 E-mail Alert 2003-22
What is the Deadline for the RMD Model Amendment to be Adopted and How do I complete the RMD Model Amendment? Rev 06/24/02
What is the new life expectancy table for calculating Required Minimum Distributions? Rev 05/17/02
Required Minimum Distribution Information, Regulations, Tables