Permalink Submitted by Al Fry on Mon, 2008-01-07 20:58
To get a stretch-out, the first distribution needs to be made by 12.31 in the year following death. The rate is the previous year’s account balance divided by the Life Expectancy factor from the single life table, found in IRS Pub. 590 and on this site.
Permalink Submitted by Al Fry on Mon, 2008-01-07 20:58
To get a stretch-out, the first distribution needs to be made by 12.31 in the year following death. The rate is the previous year’s account balance divided by the Life Expectancy factor from the single life table, found in IRS Pub. 590 and on this site.