Old Publication 590, Earlier Age 70 and 71 RMD Divisors
Are Publications 590 prior to 1994 available online? If so, then how far back and where?
The age 70 and age 71 RMD divisors for IRA owners were 26.2 and 25.3 in the 1994 edition of Publication 590:
https://www.irs.gov/pub/irs-prior/p590–1994.pdf
When did these RMD divisors become effective? What were the earlier age 70 and age 71 RMD divisors for IRA owners?
Does anyone know when the 2020 or 2021 editions of Publication 590-A and 590-B will become available?
Permalink Submitted by Alan - IRA critic on Thu, 2021-01-28 21:15
The IRS is apparently way behind due to Covid staffing losses and the series of major tax and stimulus legislation of the past 3 years. I have no idea when these Pubs will be released, but there is pressure to get them done very soon. WIld guess is that you should have them within 6 weeks or so.
Having searched the web and various sources recently, a composite history RMD regulations seem to be lacking. I think the pre 2002 RMD tables and more complex RMD Regs go back to 1987 if not longer, but there were several major tax Acts in the 1980s that generally addressed this subject. If you can locate the preable to this legislation, it might indicate what changes were made relative to RMDs, but still may not provide the older tables. Are you looking into this due to specific issue?