Required Minimum Distributions - Tax Law Changes - IRA Distributions - Qualified Retirement Plans

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Final Rules for Required Minimum Distributions

Required minimum distribution rules are generally imposed on IRA owners at age 70½ and on after-death distributions to IRA beneficiaries. Special rules apply to spouse beneficiaries. Final regulations adopted by the IRS in 2002 have simplified these required minimum distribution rules.

For more information about the final rules:

Distributions During the IRA Owner's Lifetime
Distributions After the Owner's Death
Next: Sunset Provision


		See Also Determination of the Designated Beneficiary Rule on Separate Accounts