| Introduction | p. IX |
| Tapping Your Retirement Plan Assets Without Penalty Before Age 59 1/2 | p. 1 |
| Restrictions on 401(k) and 403(b) Plan Withdrawals | p. 2 |
| When Does the Early Distribution Penalty Apply? | p. 4 |
| Penalty Exception for Medical Expense Payments | p. 5 |
| Rollovers and Direct Transfers Not Subject to Pre-59 1/2 Penalty | p. 7 |
| Distribution to Employee Upon Separation From Service After Age 55 Exempt From the Penalty | p. 10 |
| The Disability Exception to the Penalty | p. 13 |
| The Substantially Equal Payment Exception to The 10 Percent Early Distribution Penalty | p. 14 |
| Penalty Exceptions Added by 1997 Taxpayer Relief Act (HD) | p. 22 |
| When Must You Begin Minimum Distributions From Your Retirement Plan | p. 24 |
| Minimum Distribution Basics | p. 25 |
| Life Expectancy Methods | p. 29 |
| Penalty for Insufficient Distributions After the Required Beginning Date | p. 38 |
| Required Distributions to 5 Percent Owner or Self-Employed Individual | p. 40 |
| Choosing Your Spouse as Your Designated Beneficiary | p. 43 |
| Your First Required Minimum Distribution | p. 43 |
| Term-Certain Method | p. 46 |
| Recalculation Method | p. 52 |
| Hybrid Method | p. 58 |
| Lump-Sum Death Benefits Paid by an Employer Plan to Surviving Spouse | p. 59 |
| Surviving Spouse's Rollover of IRA | p. 60 |
| Surviving Spouse Option to Receive IRA Distributions as Beneficiary | p. 62 |
| Selecting a Child, Grandchild, or Other Young Person as Your Designated Beneficiary | p. 71 |
| Selecting a Younger Beneficiary | p. 72 |
| Distributions to Designated Beneficiary After IRA Owner's Required Beginning Date | p. 78 |
| Using a Custodial Account or Irrevocable Trust for a Designated Beneficiary Who Is a Minor | p. 87 |
| Benefits of a Custodial Account | p. 87 |
| Owner Dies Before Required Beginning Date | p. 93 |
| Benefits of Irrevocable Trusts | p. 110 |
| Selecting a Nonspouse Beneficiary Who Is No More Than Ten Years Younger | p. 117 |
| Taking into Account Designated Beneficiary's Life Expectancy | p. 117 |
| Distributions to a Nonspouse Designated Beneficiary Under Term-Certain Method Following Required Beginning Date | p. 122 |
| Hybrid Method of Figuring Required Minimum Distributions if Term-Certain Method Not Elected | p. 129 |
| The Estate as IRA or Qualified Plan Beneficiary | p. 136 |
| Disadvantage of Selecting Your Estate as Beneficiary | p. 136 |
| Recalculation Method and Term-Certain Method | p. 137 |
| Account Owner Dies Before the Required Beginning Date | p. 144 |
| Death Options for Your Designated Beneficiaries | p. 148 |
| Designated Beneficiary Basics | p. 148 |
| The Five-Year Rule and Life Expectancy Rule | p. 151 |
| Beneficiary's Death During Payout Period | p. 164 |
| Direct Transfer Option for IRA Beneficiary | p. 166 |
| Multiple IRA Beneficiaries | p. 171 |
| Making a Protective Election of the Life Expectancy Method for Your Beneficiary | p. 176 |
| Estate Planning with Retirement Assets | p. 181 |
| Consult an Experienced Estate Tax Advisor | p. 181 |
| Illustrative Case | p. 183 |
| The Roth IRA | p. 191 |
| The Roth IRA Created by Contributions | p. 191 |
| The Roth IRA Created by a Qualified Rollover Contribution | p. 198 |
| Tax Effects of the Roth IRA Created by a Qualified Rollover Contribution | p. 200 |
| Modified Adjusted Gross Income and Roth IRAs | p. 203 |
| Distributions from Roth IRAs | p. 205 |
| Appendix | p. 209 |
| Sample Term-Certain Election Where Spouse Is The Designated Beneficiary | p. 215 |
| Sample Term-Certain Election Where Child Is The Designated Beneficiary | p. 218 |
| Sample IRA Designation of Beneficiary Form | p. 221 |
| About the Author | p. 223 |
| Index | p. 225 |
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