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IRS Clarifies Minimum Distribution Reporting by IRA Custodians and IRA Trustees (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 20, 2002
2 pages; IRS Notice 2003-3. Excerpt: [A] trustee can satisfy the requirement to provide statements regarding required minimum distributions to the owners of the IRAs for which it is the trustee by using one of the two alternatives provided in Notice 2002-27 for some IRA owners and the other alternative for other IRA owners. Further, this notice provides guidance on how these statements can be transmitted electronically.
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