Life and Death Planning for Retirement Benefits

2015

All

Changed terminology “minimum required distribution” (MRD) to “required minimum distribution” (RMD) to conform with more common usage These sections were completely rewritten to reflect the IRS's September 2014 rule reversal which now allows tax- free Roth conversions of after-tax money in a client's IRA or qualified plan. Updated to reflect significant 2015 change in the "one per year" IRA-to-IRA rollover rules as a result of the "Bobrow" case

2015

¶ 2.2.04 , ¶ 2.2.05

2015

¶ 2.6.05