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Legal Alert: Additional Benefits under Required Minimum Distribution Regulations
Eversheds Sutherland, via MondaqLink to more items from this source
July 7, 2005

Excerpt: Under new tax regulations ..., required minimum distributions from qualified annuity contracts prior to annuitization must take account of the actuarial present value of additional benefits provided under the contract. A working group of the Society of Actuaries has prepared a discussion paper considering actuarial assumptions and methods for reasonably determining those values. [The target page has links to Sutherland's Legal Alert and the Society of Actuaries' discussion paper].

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