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Employers Must Make 2009 Required Minimum Distribution Decisions by November 30 (PDF)
Womble Carlyle Link to more items from this source
[Guidance Overview]
Nov. 3, 2009
Excerpt: Pursuant to Notice 2009-82, employers must decide by November 30, 2009, whether to: * Suspend all RMDs for 2009, unless the participant affirmatively requests the distribution; * Distribute all RMDs for 2009, unless the participant affirmatively requests the waiver; * Continue RMDs for 2009 in accordance with plan provisions without a choice participants. In addition, employers will need to decide by November 30, 2009, whether and to what direct rollovers of distributions containing 2009 RMDs will be offered to participants.

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