Distributions from Retirement Plans: Minimum Requirements, Current Options, and Future Directions

Mark J. Warshawsky, TIAA-CREF Institute

September 1998 | Issue # 57

This issue of Research Dialogue discusses the implications of the federal minimum distribution requirements for retirement plan participants. It reviews the history and current features of the minimum distribution requirements, discusses the options that plan participants have under the regulations, and suggests several areas in which the requirements need to be improved or updated.

This report was prepared for Research Dialogue by Mark J. Warshawsky TIAA-CREF Institute Director of Research.