February 23, 2009
The aggregate amount of the retirement distributions with respect to any individual during any calendar year to the extent such amount exceeds the greater of —
(A) $150,000, or
(B) $112,500
A 15% excise tax used to apply to excess distributions.
IRC § 4980A ( now repealed)
The 10-year rule is a distribution rule that applies to certain beneficiaries who inherit an IRA or employer-sponsored retirement plan account. Under the rule, the
The still-working exception is a rule that may allow a participant in an employer-sponsored retirement plan to delay required minimum distributions (RMDs) beyond the participant’s
RMD Correction window The correction window is the period during which a missed required minimum distribution (RMD) can be corrected in a way that may
Definition A distribution that is excludable from the distributee’s income, as a result of meeting the following requirements: It is made after the distributee reaches