GuidetoRules.com

Table of Contents

Introduction
Brief Overview of the New Retirement Distribution Rules
Death Before Required Beginning Date
The 5-Year Rule
Lifetime Required Minimum Distributions
Still Working Exception
The Uniform Lifetime Table
Spousal Exception
Marital Status Under the April 2002 Final Regulations
Calculating Your RMD
Double Distribution
Multiple Retirement Accounts
IRAs
Company Plans
Roth IRAs
Post-Death Required Distributions
Determination of the Designated Beneficiary
Spouse Beneficiary
Electing to Treat the IRA as the Spouses Own IRA
Spousal Rollover
Spouse Remaining a Beneficiary
Non-Spouse Beneficiary
Non-Spouse Individual Beneficiaries
Other Non-Spouse Beneficiaries
Death Or or After the Required Beginning Date
Spousal Rollover Rules

Distrib. Rules for Beneficiaries Who Inherited Under the Old Rules
Switching to the New Rules
Beneficiaries using the 5-year rule
Beneficiaries Withdrawing Over a Life Expectancy
Redetermination of Designated Beneficiary
Reconstruction of Life Expectancy
Rollovers
Rollover Methods
New Rollovers Under EGTRRA 2001
After-Tax Plan Funds Can Be Rolled Over to an IRA
Withdrawing Nondeductible IRA Contributions
Taxation of the 2002 Withdrawal of $30,000 Using the Pro Rata Rule
Roth IRA Distribution Rules
Qualified Distributions
Two Types of Roth IRAs
Contributions
Conversions
Aggregation and Ordering Rules for Roth IRA Distributions
Aggregation Rules
Ordering Rules
Roth IRA Beneficiaries
Taxation of Roth IRA Distributions for a Beneficiary
Calculating Roth RMDs for Beneficiaries
Spouse as Roth IRA Beneficiary
No Designated Roth IRA Beneficiary
Recharacterizations
Trust Documentation Requirements
Disclaimers
Proper Selection of Beneficiary of Retirement Assets
Power of Attorney
Trust as Beneficiary of Retirement Assets
Appendix A Single Life Table
Appendix B Uniform Lifetime Table
Appendix C Sample IRA Designation of Beneficiary Forms

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Last modified: June 19, 2002