Take Note

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 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

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