Vol. 20 No. 3 - Spring 2001

     

    Taxation

    Newsletter, Vol. 20 No. 3

    ABA Section of Taxation

    Until August 2015, the NewsQuarterly (and prior to 2003, the Newsletter) was published quarterly to report on developments pertaining to taxation, Section news and meeting updates, and other information of professional interest to Tax Section members. In fall 2015, the NewsQuarterly was renamed ABA Tax Times. ABA Tax Times is a digital-only publication. Like the NewsQuarterly, ABA Tax Times reports on tax developments and Section news, and its enhanced format includes links to cited source material and other information, as well as audio and video clips for related content.

    From the Chair

    Nominating Committee

    Council Actions

    From the Editor

    Points to Remember

    Taxation

    The IRS Proposes New and Simplified Rules for Required Minimum Distributions from IRAs and Qualified Pensions Plans

    David L. Silverman

    The objective of many participants of qualified pension plans and IRAs is to delay distributions as long as possible and, when required to take distributions, to withdraw the least amount over the longest period of time. On January 11, 2001, the IRS revised the 1987 proposed regulations under Code section 401(a)(9) governing minimum required distributions from qualified pension plans and IRAs. ...

    News Briefs

    Point & Counterpoint: An Age-Old Question, Part One

    Interview

    Distinguished Service Award

    Section Resolutions

    Boxscore