what is RMD and why its neccesay?

by punamdocuments » Sun Mar 07, 2010 06:10 pm

want to know how to prepare a presantation on require minimum distrbution(RMD)programme. what shoud be the key points.

Total Comments: 2

Posted: Wed Mar 10, 2010 01:51 am Post Subject:

At 70.5 years old you have to begin to take a portion on qualified money out of it's account and claim it as income, because the IRS wants to collect taxes on it.

Posted: Wed Mar 10, 2010 09:39 pm Post Subject:

"Required Minimum Distribution" (RMD) is a federal requirement that states that you must begin distribution from a traditional IRA (not ROTH IRAs) and qualified retirement plans (QRPs) by a certain age.

Specifically, RMD says this: You must begin distribution prior to April 1 of the year following you turning age 70 1/2. For example, if you turned 70 1/2 on December 25th, 2010, you must begin receiving distributions from your plan before 4/1/2011 (the YEAR following turning age 70 1/2).

If you were to turn 70 1/2 on January 10, 2010, distribution must begin prior to 4/1/2011. In this case, you would have almost 16 months to begin your RMD. In the prior example, you would only have about 4 months to begin distribution.

Failure to withdraw the RMD will result in the ugliest penalty in these here parts: The annuitant will pay a 50% penalty on the unrealized portion of the RMD. For example: let's say that your RMD for a given year is $30,000. For some strange reason you only took out $10,000. You have an "unrealized distribution" of $20,000 which is subject to the RMD penalty of 50% of that portion. So...you now have a $10,000 penalty that you get to pay the feds! WooHoo! The fun's not over either. You get to pay taxes on the entire RMD! WooHoo again! You won't pay taxes on anything that you've paid taxes on before. In other words, if you didn't write off the contribution to your traditional IRA, those portions won't be taxed. But remember- RMD problems are PENALTIES and not taxes.

The RMD rules apply to all employer sponsored retirement plans, including
profit-sharing plans, 401(k) plans, 403(b) plans, and 457(b) plans. The RMD rules also apply to traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE IRAs.

The RMD rules also apply to Roth 401(k) accounts. However, the RMD rules do not apply to Roth IRAs while the owner is alive.

Here's a great IRS link for more info!

http://www.irs.gov/retirement/article/0,,id=96989,00.html

Having fun yet?

InsTeacher 8)

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