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IRS Modifies Separate Accounting Rules for Required Minimum Distribution Purposes
Investopedia Link to more items from this source
Sept. 10, 2004

Excerpt: On June 14th, 2004, the IRS issued regulations on the required minimum distributions (RMD) for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. The regulations, which are effective January 1st, 2003, also include a change to the separate-accounting rules for defined contribution plans, which were included in the final RMD regulations issued in 2002.  MORE >>

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