Rules for withdrawing money from tax deferred retirement plans and portfolio value implications

Abstract

Explains the new US tax rules for calculating the required minimum distributions from employer‐sponsored qualified retirement plans, 403(b) plans and individual retirement accounts, pointing out that when the owner of a tax‐deferred retirement account dies the beneficiary of the fund becomes liable for tax. Gives numerical examples to illustrate the application of the rules.

Citation

Sigler, K.J. (2002), "Rules for withdrawing money from tax deferred retirement plans and portfolio value implications", Managerial Finance, Vol. 28 No. 7, pp. 27-34. https://doi.org/10.1108/03074350210767951