THE EFFECTS OF REQUIRED MINIMUM DISTRIBUTION RULES ON WITHDRAWALS FROM TRADITIONAL IRAs

We study the effects of required minimum distribution (RMD) rules on the asset decumulation behavior of retirees with traditional individual retirement arrangements (IRAs). Using a nationally representative panel of 1.8 million IRA holders from 2000 to 2013, we estimate that around 50 percent of ind...

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Veröffentlicht in:	National tax journal 2019-09, Vol.72 (3), p.507-542
Hauptverfasser:	Mortenson, Jacob A., Schramm, Heidi R., Whitten, Andrew
Format:	Artikel
Sprache:	eng
Schlagworte:	Behavior Distribution Distribution of retirement plan assets Fiscal policy Impact analysis Income distribution Income tax Individual retirement accounts IRA Laws, regulations and rules Management Retirees Retirement Studies Suspension Taxation
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