Robert S. Keebler, CPA, MST

IRA Distribution Flowchart

Is the IRA owner alive

Is beneficiary the spouse?

Is the spouse more than 10 years younger than IRA participant?

Calculate using joint life expectancy table

Yes Yes Yes

No No No

Need to separate accounts by Dec. 31^st of year following death and follow chart

Is the beneficiary a single entity or multiple individuals?

See uniform table

See uniform table

Multiple

Single

No

Yes

Is the trust a separate share trust?

Yes No

Rollover (over)

Inherited (over)

Yes No

	Five year rule	Remaining life expectancy of decedent as of death
			Life expectancy of each beneficiary	Life expectancy of oldest beneficiary

Yes No

Life expectancy of each beneficiary

Life expectancy of oldest beneficiary

Copyright 2001

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Robert S. Keebler, CPA, MST

Virchow, Krause & Co, LLP