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Resource Library

Minimum Required Distributions (MRD / RMD)

Additional Services

2013 – Estate Planning After the 2013 ATRA TBCA

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2012 – The Minimum Distribution Rules Affecting IRAs and Qualified Plans

(QSPs) in a Nutshell

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This is the latest iteration of a memo designed for clients who want to understand how the minimum required distribution (MRD or RMD) rules work under IRC 401(a)(9). It was last prepared for a State Bar of Texas Professional Development Seminar "Advanced Estate Planning Strategies" course held in April of 2012 in Santa Fe, NM, where I was a panelist with Prof. Thomas Featherston, Alvin Goldin and Stephanie Donoho. The subject of the panel was community property and so this version of the Memo has an article added that discusses community property laws as applied to IRAs and other retirement benefits, and which discusses in particular problems planners face when they seek to fund a bypass trust with a community property IRA. A possible solution to this thorny problem is proffered and discussed.

2011 - MRD Final Regs Annotated 1.401(a)(9)

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This is well over 100 pages. The regulations themselves are around 100 pages. I added comments (annotations) to those provisions I found interesting and worth commenting upon. There are 257 of such instances.

2010 - Trusts as Beneficiaries of IRAs and Qualified Plans

(Proposed Clarification of MRD Regulations)

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What a problem. And it has been with us for over a quarter century now! Why can't the IRS tell us what the rules are? This was a Draft Proposal to IRS Requesting Clarification of the Regulations on the application of the minimum required distribution rules applicable where a trust is the beneficiary of an IRA or other Retirement Plan.

 

This was prepared in 2010 as a draft of a proposal, which was never sent to the IRS, regarding the uncertainties in applying the minimum required distributions (MRDs) from trusts that are the beneficiaries of death benefits from an IRA or qualified plan. In it, I analyzed all the private letter rulings on this issue.

 

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