QCD

just want to confirm:
Sam age 70.5 years, has $100,000 in his IRA. His RMD for this year is $3,650. However, he can contribute the entire IRA of $100,000 as a QCD?



Yes, he can contribute up to 100,000 as a QCD per year, and none of it will be in his AGI. RMD will be satisfied.

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