McKay Hochman Company, Inc.

Required Minimum Distributions

Date	Subject	Title
08/05/11	Beneficiary	Inherited IRA Rules
03/25/11	Termed Employee	RMD Prior to Full Distribution
03/25/11	RBD	Required Beginning Date Rules
01/25/11	Examples	RMD Scenarios
01/07/11	IRA Donation	Charitable Donation from IRA Revived
08/05/10	EPCRS	Failures and Correction Methods
05/27/10	Beneficiary	2009 RMD Waiver Impact
10/09/09	2009 Suspension	Waiver Guidance Issued for 2009
07/09/09	Nonspouse Benef.	Nonspouse Benef. Rollover Rules
06/26/09	WRERA Chart	RMD Suspension
04/03/09	WRERA	Charitable Donations of RMD Amounts
02/27/09	2009 Suspension	RMD Suspension Issues
01/16/09	2009 Suspension	WRERA Suspends RMDs for 2009
11/16/07	RMD Time	RMDs and Correcting RMDs Not Made
10/05/07	Nonspouse Benef.	Nonspouse Benef. Rollover Document Update
03/09/07	Inherited IRA	Beneficiary Rollover Inherited IRAs
01/19/07	IRS Guidance	IRS Distribution Guidance - Notice 2007-7
12/16/04	Off-calendar	Off-calendar RMD Calculations
04/17/02	Final Regs	Highlights of the Final RMD Calculations
02/21/03	403(b)	IRS Issues Final RMD Regs
03/04/04	Final Regs	Article on Final RMD Regs., Rev. 2004
06/24/04	DB Final Regs	DB Finals Regs. with DC Seperate Acct
09/23/04	Calculation	Required Minimum Distribution Calculation
09/23/04	RBD	Required Beginning Date
05/17/02	Lifetime Table	Uniform Lifetime Table of 04/17/02

Date	Subject
07/09/09	Deceased Participant — 5 Year Rule Exceeded
03/11/09	5% Owner Sells All > RBD, Works, RMD?
11/22/08	RMD Question
10/10/08	Required Minimum Distribution FAQs
03/14/08	1st Distribution Timing
07/21/05	Distribution Above RMD, Eligible for Rollover?
12/18/03	Calculating Beneficiary in Payout After Final Regs.
11/20/03	Deadline for RMD Amendment
06/24/02	Model RMD Amendment
03/21/02	IRA RMD Aggregation

Government Resources

Final Required Minimum Distribution Regulations

To learn more, call 973-492-1880 or e-mail info@mhco.com.