The year 2004 saw developments in retirement benefits ranging from new final, minimum distribution regulations for defined benefit plans to a crackdown on abusive Roth IRAs. Many of the highlights have been addressed in Trusts & Estates during the past year. Here's a round-up of some additional noteworthy developments:
- Pre-age 59 1/2 series may use annual recalculation.
One of the 12 exceptions to the 10 percent penalty on plan distributions prior to age 59 1/2 (al