¹REG-130477-00 and REG-130481-00 (both dated 1/17/01, corrected 2/21/01).

²REG-209463-82 (12/30/97), as subsequently amended by Notices 88-38, 1988-1 CB 524, 96-67, 1996-2 CB 235, and 97-75, 1997-2 CB 337.

³See Anns. 2001-18, IRB 2001-10, 791, and 2001-82, IRB 2001-32, 123.

⁴See Ann. 2001-18, note 3 supra.

⁵For an explanation of the rules, see, e.g., Gibson and Stanton, "Simplified Minimum Distribution Rules," 32 The Tax Adviser 303 (May 2001).

⁶A qualified plan may provide that the RBD will be April 1 of the year following the year the employee attains age 70¹/2, without regard to later retirement.

⁷The MDIB table is in Prop. Regs. Sec. 1.401(a)(9)-5, A-4. (The same table was contained in the 1987 regulations, at Prop. Regs. Sec. 1.401(a)(9)-2.)

⁸Due to their length, the tables are not reproduced here, but may also be found in Regs. Sec. 1.72-9.