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  • The Lingering Effects of the 2009 RMD Waiver
    year following the year of the participant’s death.17 Q&A-3 of Notice 2009-82 clarifies that if the participant ... Treas. Reg. section 1.401(a)(9)-3, Q&A-4(c). 17 See Q&A-17(c)(2) of Notice 2007-7, 2007-1 C.B. 395. 18 ...

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    • Authors: Mark E Griffin, Joel Winston Mann
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Public Policy
  • The Temporary And Limited Waiver Of The RMD Rules For 2009
    The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses ... 401(a)(9)(H)(ii)(I). 16 Joint Tax Committee Explanation at 26-27. 17 Section 401(a)(9)(H)(ii)(II). 18 Joint Tax Committee ...

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    • Authors: Mark E Griffin
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Pensions & Retirement; Public Policy