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Retirement Assets — The New Rules Concerning Required Minimum Distributions

December 4, 2002

For years, some of the more challenging tax and estate planning problems have involved distributions from qualified retirement plans, §403(b) annuities, IRSs and other tax-advantaged retirement vehicles. Proposed regulations issued by the Internal Revenue Service in 2001, however, made sweeping changes, substantially liberalizing the required minimum distribution rules and other technical requirements. Final regulations have now been issued, making this a good time to review all estate plans that have sizable retirement account balances.

Resources

EPAfall20021.pdf

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