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Trusts as Beneficiaries of IRAs and Qualified Plans

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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