What to Know About Required Minimum Distributions

Just When We Thought We Had It Figured Out…

The government has once again gone and changed the rules regarding retirement plan Required Minimum Distributions (RMDs), and right at the end of 2019 (by passing The SECURE Act)! So, we will be spending this year reviewing the new rules with those whom it impacts (which is a lot of people), namely:

  • Those who turn 70 ½ after January 1, 2020. You now have the option of deferring your RMD until the year in which you turn Age 72.

  • Those who plan to leave some of their retirement plan balances to their children or grandchildren. The new law has done away with the “Stretch IRA” provision and now requires that retirement plan balances be distributed within 10 years after the IRA owners date of death. (For years, we have preached the power of deferral related to stretching an IRA through the lives of beneficiaries. With this new adjustment, we now should check in to see if how we have things set up still make sense for the overall estate and tax plan.)

There are several other provisions in the law, including eliminating the restrictions on post-70 ½ contributions to IRAs by those still working. 

A link to a brief summary is below:https://www.marketwatch.com/story/with-president-trumps-signature-the-secure-act-is-passed-here-are-the-most-important-things-to-know-2019-12-21