There are circumstances when the RMD rules noted above don't apply. For instance, if the owner of a Roth account—a 401(k) or an IRA—dies, RMDs don't need to be taken until after they die.1 Somequalified plansallow certain participants to defer the start of their RMDs until they re...
when the appropriate steps are taken. The key is to avoid the natural temptation to “let it slide,” or to “let the IRS figure it out on their own.” As the IRS is much less likely to be gracious when they make the discovery of...