In April 2002, the IRS released new regulations that greatly simplify the rules regarding required distributions from IRAs and certain qualified retirement plains. This articles summarizes these new rules by applying them to the two categories into which each retiree must fall and analyzing the effect of the four possible beneficiary designations available to retirees.
"New Regulations Simplify Required Distributions From IRAs and Certain Qualified Deferred Compensation Plans,"
Marquette Elder's Advisor:
3, Article 4.
Available at: http://scholarship.law.marquette.edu/elders/vol4/iss3/4