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PCS Retirement, LLC
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Retirement Plan Administrator (TPA) Retirement Plan Consultants
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MAP Retirement USA, LLC
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Final Regulations Issued for Determining Required Minimum Distributions
McGuireWoods 
Aug. 23, 2004
Excerpt: The Department of Treasury and the Internal Revenue Service recently issued guidance in the form of final regulations regarding the minimum distribution rules under Section 401(a)(9) of the Internal Revenue Code (the 'Code') for defined benefit plans, annuity contracts purchased with account balances in defined contribution plans, 403(b) contracts, and individual retirement accounts and annuities (IRAs) (collectively, the 'Covered Plans').'
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