Trusts and Estates

Ca. Trs. & Estates Quarterly Volume 8, Issue 2, Summer 2002

RETIREMENT PLANS ALERT: The IRS Issues Final Regulations on the Minimum Distribution Rules

by Randolph B. Godshall, Esq.*

The IRS has now issued its final regulations on the minimum distribution rules applicable to qualified retirement plans and IRAs. The final regulations provide some important and generally taxpayer-friendly changes, clarifications and additions to the 2001 proposed regulations (which in turn had created a vastly simpler and better system than was provided under the old 1987 proposed regulations). This article will discuss the major changes made by the 2002 final regulations, with a focus on the rules applicable to IRAs.

The highlights of the 2002 final regulations are as follows:

I. EFFECTIVE DATE AND CHOICE OF APPLICABLE RULES

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