IRA Annuity RMD

T-IRA owner, turned 70 ½ in March 2018, so this will be the first RMD, although he has been taking the $6,000 from his annuity for the last 8+ years
Individual still has an account value and death benefit although their taking advantage of a lifetime income option

What determines whether it is annuitized?



It has not been annuitized in this situation, although the insurance company will have to provide the amount of the 2018 RMD because if the contract includes certain fringe benefits, a value is added to the 12/31/2017 account value to reflect those benefits. The insurance company will have to provide that value or state that the benefits do not require that anything be added to the cash value.

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