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IRS Addresses 2009 Minimum Distributions Paid from 401(k)-Type Plans by April 1
Mercer Link to more items from this source
Jan. 19, 2010
Excerpt: An IRS newsletter clarifies rollover and withholding rules for defined contribution plans ... paying 2009 required minimum distributions (RMDs) in early 2010 (for example, to participants who reached age 70-1/2 in 2009). Many plans continue to pay 2009 RMDs, despite a waiver prompted by the financial crisis. If paid between Jan. 1 and April 1, 2010, 2009 RMDs must be treated as eligible rollover distributions, assuming they otherwise qualify for rollover.

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