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IRS Reproposes Required Minimum Distribution Regs for Plans, 403(b)s, 457s and IRAs (Full Text)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 12, 2001
"[I]n response to extensive comments, the rules for calculating required minimum distributions from individual accounts under the 1987 proposed regulations have been substantially simplified. Certain other 1987 rules have also been simplified and modified, although many of the 1987 rules remain unchanged.... these proposed regulations would make it much easier for individuals ... and plan administrators to understand and apply the minimum distribution rules."
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