by Bob Rywick

The required minimum distribution from a traditional IRA for a calendar year is a percentage of the value of the IRA on Dec. 31 of the preceding calendar year. However, under the proposed regulations issued in 2001, certain adjustments had to be made to the year-end value of the IRA to reflect transactions that occurred in the following year. The 2002 final regulations no longer require all of the adjustments that were required by the proposed regulations.

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