A Consumer's Guide to the Retirement Distribution Rules by Seymour Goldberg and Ed Slott is now available. The final regulations were published on April 17, 2002 and include new life expectancy tables which result in the ability to stretchout distributions over a longer period than previously.
The 63-page Consumer's Guide to the Retirement Distribution Rules is priced at $19.95 for immediate download or at $24.95 for a printed version delivered by postal mail.
To order the Consumer's Guide now, just click on one of the following links. Your credit card (American Express, MasterCard, or VISA) will be charged when you place your order.
Click here to download the Consumer's Guide as a PDF file for $19.95. The downloaded file is named ConsumerGuide.PDF and is 173K in size. (Acrobat Reader is needed to view or print the file.)
Click here to order the Consumer's Guide in a printed version for $24.95. (Sales tax will be added for residents of FL and SC.) This will be sent by postal mail. Most orders are mailed the first business day after your order is placed.
The Consumer's Guide includes the following:
The Consumer's Guide discusses the new required minimum distributions rules in detail. The analysis is based upon a review of the many changes that affect you and your family and your retirement accounts. The analysis is based upon a review of the many changes that are reflected in the final regulations that were published by the IRS on April 17, 2002.
Included in the analysis are such issues as:
1. The effective date of the new rules.
2. How to use the new life expectancy tables.
3. The new Roth IRA penalty rules.
4. What happens if you die before taking your required minimum distribution in the year of death.
5. What happens if your beneficiary dies after your death while in pay status.
6. When should a surviving spouse roll over your retirement account?
7. What must your spouse do if you die before taking your required distribution?
8. Why is the separate share rule important if you have multiple beneficiaries of your retirement account?
9. Why are the disclaimer rules important?
10. How do the disclaimer rules work?
11. How does a change in marital status affect your required minimum distributions?
12. Are these distribution rules retroactive?
13. How do the trust beneficiary rules work?
14. Is an estate a designated beneficiary?
15. What are the distribution rules that apply to Roth IRAs?
16. Why is a power of attorney important in the retirement rollover area?
17. Why are most beneficiary forms defective? (Sample beneficiary forms will be included.)
Click to here to view the Table of Contents.
New Life Expectancy Tables available on the Internet:
IRS Supplement to Publication 590 PDF file (includes the new tables):
This 16-page PDF file was released by the IRS on 6/25/02.
Final regulations available on the Internet:
Brentmark's web page with final regs (viewable as a normal html page)
Ed Slott's IRA Tax Center site: Microsoft Word file, text file, and 149-page PDF file
IRS' 154-page PDF file with final regs and tables
To read and print PDF files, you need Adobe Acrobat Reader.
Click here to download the latest version of Adobe Acrobat Reader