My inquiry relates to the WRERA option for not taking an MRD from my IRA
in 2009. Comes 2010 and I must calculate the MRD, what ADP do I use?
As the IRA owner do I follow the Uniform Lifetime Table III for my age in 2010
to obtain that ADP value—or has the situation been created by the gnomes in
the IRS such that I will forever obtain the ADP from Table III by using the value
from the year preceeding my correct age?
For example: in 2009 at my age of 80 the ADP is18.7;
in 2010 at age 81 the ADP is 17.9; however,from omitting the
2009 MRD, would it be that I could use 18.7 for the 2010 ADP
and 17.9 for 2010 ect,ect??— if so, nice tax perk.