RMD Calculation

[Earl]

A client of mine had his CPA tell him he could use the level amortization method for his RMD calculation.

I thought that was only for avoiding the extra 10% tax if you are under 59 1/2. (And it specifies no additions other than g/l, but my client will not be making more contributions.)

I can't find any reference to it satisfying the RMD requirements.

Am I missing something or is the CPA missing something?

Thanks!

[masteff]

You're right, the CPA has crossed a wire on "substantially equal payments" vs MRDs.