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Vol. 20 No. 3 - Spring 2001


From the Chair

Nominating Committee

Council Actions

From the Editor

Points to Remember


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

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


Distinguished Service Award

Section Resolutions