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Category Archives: Pension & Retirement Accounts
Minimum Distribution Rules in 2002
The new minimum distribution rules are now mandatory for distributions from qualified plans or traditional IRAs in 2002. Minimum distributions must begin by the Required Beginning Date (RBD), which is April 1st of the calendar year following the later of … Continue reading
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High Court Holds IRAs Exempt from Bankruptcy Creditors
A unanimous Supreme Court, reversing a decision of the Bankruptcy Court, the Bankruptcy Appellate Panel, and the 8th Circuit Court of Appeals, and in so doing resolving a conflict among the circuits, ruled that debtors in bankruptcy may properly exclude assets in their IRA account pursuant to § 522(d)(10)(E) of the Bankruptcy Code. Continue reading
Tax Planning for IRA Distributions
IRA withdrawals may begin at age 55½ without penalty and must begin by age 70½, which is the “Required Beginning Date” (“RBD”). A rule of administrative convenience permits individuals who turn 70½ in a given year to defer distributions until … Continue reading
