Looking for a quick reference on the details of the 70½ required distribution laws. Any suggestions?

[This message has been edited by CVCalhoun (edited 08-12-1999).]

Assume you mean the federal law. That is contained in IRC 401(a)(9). Not sure if there are any additional state laws that are applicable.

This website has a link to the Internal Revenue Code. Try: http://www.benefitslink.com/library/Internal_Revenue_Code/

Also, look for a link to the IRS regs. Try: http://www.access.gpo.gov/nara/cfr/cfr-table-search.html

If these hyperlinks don't work, go to benefitslink.com/whatsnew.shtml, and start browsing.

Also, do a search from the main Message Board menu for such terms as "minimum required distribution" or "70-1/2", etc.

[This message has been edited by CVCalhoun (edited 08-12-1999).]

One more thought: you might want to search BenefitsLink itself, not just the message boards. Here's the link to the BenefitsLink search page.
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Employee benefits legal resource site

[This message has been edited by CVCalhoun (edited 08-13-1999).]