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IRA and Qualified Plan Distributions to Trusts White Paper

Created October 31, 2011

Generally only individuals qualify as designated beneficiaries for purposes of the required distribution rules. If a trust is named as the beneficiary of an IRA or qualified retirement plan after the death of the participant, the participant died before the required beginning date (RBD) for distributions, and there is no “designated beneficiary”, the entire balance must be distributed within 5 years after the participant’s death.

Download IRA and Qualified Plan Distributions to Trusts white paper

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