|
Required Minimum Distributions, often referred to as RMDs, are amounts that the US federal government requires you to withdraw annually from traditional IRAs and employer-sponsored retirement plans. ==Lifetime distributions== Individuals with IRAs are required to begin lifetime RMDs from their IRAs no later than April 1 of the year following the year in which they reach age 70½. (This is in contrast to RMDs from employer-sponsored plans which, in most cases, may be postponed until after the employee retires or reaches age 70½, whichever is later). IRA owners do not have to take lifetime distributions from Roth IRAs, but after-death distributions (below) are required. They can always withdraw more than the minimum amount from their IRA or plan in any year, but if they withdraw less than the required minimum, they will be subject to a federal penalty. The IRS penalty is an excise tax equal to 50% of the amount they should have withdrawn, but did not. This penalty is in addition to ordinary income at the individual's marginal rate and any state income taxes. In December 2008, Congress passed legislation suspending the minimum distribution requirements that are due for the 2009 calendar year. This legislation did not suspend RMDs that were due for 2008, including those due by April 1, 2009. The minimum distribution requirements returned for tax year 2010 going forward. The RMD rules are designed to spread out the distributions of your entire interest in an IRA or plan account over your life expectancy or the joint life expectancy of you and your beneficiary. The purpose of the RMD rules is to ensure that people don't just accumulate retirement accounts, defer taxation, and leave these retirement funds as an inheritance. Instead, required minimum distributions force you to withdraw at least some of the funds as taxable distributions during your lifetime. Unlike most distributions from IRAs and qualified plans, RMDs are never eligible for rollover; they must be withdrawn. However, because the distributions are not rollover-eligible, taxes are not required to be withheld at the time of distribution, and may thus be postponed until the individual files an income-tax return for the year. Any amount withdrawn ABOVE the minimum required amount will be eligible for rollover within 60 days of the distribution. Income tax must be withheld from that portion if the rollover option is not elected. Employer-sponsored qualified retirement plans, such as 401(k) plans, require the same distributions that IRAs do. However, the beginning date requirement may be later than the date for IRAs. While IRAs require RMDs to begin by 4/1 of the year after the individual reaches age 70½, participants in an employer-sponsored plan can usually wait until 4/1 of the year after their retirement (if later than age 70½) to begin distributions UNLESS the individual owns 5% or more of the employer who is sponsoring the plan. In addition, employer-sponsored plans differ from IRAs in rules relating to aggregation. A person with multiple IRAs may add the balances in each account to determine the total RMD for the year, then take that full amount from a single IRA, or split it in any manner between two or more IRAs. However, employer-sponsored plans must remain distinct; the RMD calculation for each is performed separately, and the distributions must be taken from each plan individually. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「IRA Required Minimum Distributions」の詳細全文を読む スポンサード リンク
|