I have a client who made some voluntary contributions, non-deductible, way back in the '70s and '70s.

He's still in the plan, but now receiving minimum distributions.

I think that if he takes systematic withdrawals, he recovers the basis pro-rata, and if he took it all in a lump sum he would recover the basis all at once.

So the question is (if I have that right), are the RMDs systematic and subject to a pro-rata basis recovery? I'm thinking yes...

Thanks.

See IRS pub 575 P 10.

Thanks mbozek for the reference, that was extremely helpful (pages 14/15 were most relevant to my particular situation, if anyone else is following this).

FYI for anyone paying attention, it looks like if you have a separate account for vol contribs, and if the plan permitted, as of 5/5/86, the withdrawal of said contributions before separation from service, then you can first recover basis from any distributions (that is, all distributions are tax-free until basis is consumed).