IRA Distribution Flowchart – For deaths after 12-31-19
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract light blue image
Resources

IRA Distribution Flowchart – For deaths after 12-31-19

9 months ago · 178.1 KB Download

SECTION

EXCLUSIVE

Resource

available

This flowchart is helpful for determining if a required minimum distribution (RMD) is necessary from a traditional IRA. Some key questions to ask include:

  • Is the original IRA owner still living?

  • Has the original owner reached the age when RMDs must begin?

  • Who is the named beneficiary of the account (trust, estate or charity, spouse, non-spouse)?

The flowchart also explains the distribution rule differences between spousal and non-designated beneficiaries (estates, trusts, charities) as well as providing the divisor factors for

Download the Traditional IRA distribution flowchart

File name: benflowchart.pdf

Reserved for PFP Section members

Already a PFP Section member?

Log in with your AICPA account
 
Forgotten email
Forgotten password

Not a PFP Section member?

Discover the benefits of AICPA membership and Personal Financial Planning Section membership. To gain access to exclusive content, your first step is to join the AICPA.

Related content