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IRS’s Rules for Required Minimum Distributions

Comments on “Retirement Withdrawals: Can You Base Them on RMDs?,” by Wei Sun and Anthony Webb, in the December 2012 AAII Journal:

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The article does not really address the income tax implications of the RMD [required minimum distribution] method. You should prepare a spreadsheet showing the current account balance and an expected rate of return on your investments. Then apply the withdrawal factors from the IRS’s Publication 590, Appendix C up until 100 years of age. This will give you a look at your taxable income each year. You will see that toward the end of life expectancy, the withdrawal amounts become quite large; therefore, you will pay higher tax rates in your later years.

—Glen Morrill from Nevada

I’ve been using the RMD method since the first year I could. It requires a degree of conservative spending, which is a good thing, and leaves the maximum residual for a charitable bequest, unless I live too long. I’ll w

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