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This course provides an overview of the Required Minimum Distribution (RMD) rules under IRC section 401(a)(9), as they apply to defined benefit plans.

The Program's easy-to-learn design has numerous tips, examples, and procedural recommendations that are interspersed with interactive Q and A sessions so that you are confident that you are learning and in where your strengths and weaknesses
lie. And it's "Bookmark" feature also lets you learn at your own pace, and gives you the ability to review previously completed material.

Learning Objectives

Upon completion of this course, you will be able to determine:

  • The Required Beginning Date (RBD) for defined benefit plans

  • How to calculate first year payments for Lifetime RMDs

  • How to calculate death RMDs

  • Who, if anyone, is a "designated beneficiary" for purposes of death benefits

  • How benefits must be paid if a participant dies before RMDs begin

  • How benefits must be paid if a participant dies after RMDs begin

  • Whether an annuity payment satisfies the RMD rules

  • Whether a "period certain" under an annuity satisfies the RMD rules

  • When Defined Benefit plan distributions are eligible rollover distributions

  • What portion of a lump sum distribution should be treated as an eligible rollover distribution

  • When an actuarial increase to a participant's benefits is required because of the participant's retirement date

  • When benefit payments must be adjusted because of additional accruals or vesting that occurs after distributions begin

  • How the RMD rules apply when a Qualified Domestic Relations Order applies to a participant's benefits

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