I’ve fielded a number of calls lately from clients over 70 ½ who are required to take a minimum required distribution (MRD) from their tax-deferred accounts before the end of the year. The rules state that everyone who owns a traditional IRA (and certain other types of defined contribution retirement accounts) must begin to liquidate these savings after they reach70 ½ years of age. This is to insure that no one escapes taxation and that the money one accumulates through retirement savings is actually distributed during retirement. The yearly sum is calculated on a formula table that liquidates the entire account over the remaining estimated lifetime of the taxpayer. (more…)



