Authors Posts by bobrichards

bobrichards

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required minimum distribution table

Required Minimum Distribution Table

There is not one required minimum distribution table - there are actually three. The required minimum distribution table to be used is different for each circumstance: If you are the IRA owner If you are a non-spouse IRA beneficiary If...
mandatory 301k distribution

Mandatory 301K Distributions (do you mean 401k) ?

Since a number of people mistype mandatory 301(k) distributions when they mean 401(k), we posted here the rules for mandatory 401(k) distributions. The general rule is that you don’t need to take any distribution until the April...
life insurance

Use Pre-Tax Money to Buy Life Insurance

“Hey,” you think, why not buy the life insurance with my IRA money, and then I will be using pre-tax money.” Right you are. There’s only one problem. Life insurance is not an allowed...
prorata rule

The Pro Rata Rule

It’s not uncommon that people can have both pre-tax dollars and post-tax dollars in their IRAs or qualified plans. This happened under the following circumstances: Qualified plans allowed non-deductible contributions (i.e. the employee’s contributions had...

Exceptions to the 70½ Rule

If you work for a company and do not own at least 5% of the company, you don’t need to take distributions until April 1 of the year after you retire, regardless of your...
10% penalty

Exceptions to the 10% Penalty

Previously, we discussed Section 72t and the ability to remove funds from an IRA before age 59 ½ using substantial equal periodic payments. There are other ways to avoid the 10% penalty, and here...
distribution of IRA in divorce

Divorce and Distribution of IRA and Retirement Accounts

Given the rate of divorce, it’s critical to address how your retirement assets get handled. The question is “does your spouse have an interest in your retirement account?” Since the issues of marital property...
distribute policy

Distribute the Policy from the Plan

This is called a linked distribution. You don’t cash in the policy. You have the insurance company change the ownership from your retirement plan to you, similar to taking shares of stock or any...
inherit IRA

You Inherit an IRA, What Do You Do?

Here are the steps, and we’ll discuss them in order of priority: Separate your portion from other IRA beneficiaries. Retitle the IRA. Name a beneficiary. Move it to the location you desire (if permitted by the existing custodian). Invest...
spouse beneficiary

If You’re a Spouse Beneficiary

The spouse has more options than a non-spouse beneficiary. Here are the four options: You can rollover the deceased’s IRA to your own. This is a good option if you are younger than the deceased...