IRA Distribution Flowchart – For deaths before 2020
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IRA Distribution Flowchart – For deaths before 2020

6 months ago · 159.2 KB Download

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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-for deaths before 2020

File name: Benflowchart-before.pdf

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