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Trust beneficiary & minimum distributions


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Posted

If a trust is the beneficiary of an IRA, how do I determine the date that minimum distributions must begin? Cites would be appreciated.

Posted

It generally is based upon the date of death. All the cites you need are in the prop regs under section 401(a)(9), as well as that code section. Good luck.

Barry Picker, CPA/PFS, CFP

New York, NY

www.BPickerCPA.com

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