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MRDMetal Raiders (Yu-Gi-Oh cards)
MRDMilliarde (German: billion)
MRDMeredith (Amtrak station code; Meredith, NH)
MRDMarket Requirements Document
MRDMutant Response Division (Marvel Comics)
MRDMachine Readable Data
MRDMemory Resource Descriptor
MRDMemory Read
MRDMarine Resources Division (various states)
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MRDMinimum Required Distribution (qualified retirement plans and IRAs)
MRDModular Receiver Decoder (Sencore)
MRDMaine Roller Derby
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MRDMinistry of Rural Development (various countries)
MRDMaintenance Requirements Determination (Australian government)
MRDMarketing Requirements Document
MRDMandatory Removal Date (from military service)
MRDMarket Rate of Demand
MRDMirrodin (game)
MRDMatched Related Donor
MRDMovement for the Restoration of Democracy (Pakistan)
MRDMulticast Router Discovery (protocol)
MRDMachine-Readable Dictionary
MRDMinimum Residual Disease
MRDMotorized Rifle Division
MRDMedical Readiness Division (US Navy)
MRDMission Requirements Document
MRDMarket Regulation Division (stock exchanges; various locations)
MRDMedia Relations Division (various locations)
MRDMade, Ready, Discard (food labeling)
MRDMounted Requirements Division
MRDMaterial Review Disposition
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MRDMerida, Venezuela - Alberto Carnevalli (Airport Code)
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MRDManual Ring-Down
MRDManagement Reporting Database
MRDMulticystic Renal Dysplasia
MRDManufacturing, Retail & Distribution
MRDMarginal Reflex Distance
MRDMobile Receive Diversity
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MRDMaximum Rank Distance
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MRDMargin Rising Device (digital television)
MRDMulticast Routing Debugger
MRDMaster Requirements Directory
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MRDMedical Record Documentation (nursing)
MRDMemorandum for Regional Directors (DCAA)
MRDMaximum Relative Density (asphalt)
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MRDMaintenance Requirements Document
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MRDMilestone Review Document
MRDMateriel Requirements Document
MRDUS Army Corps of Engineers, Missouri River Division
MRDManagement Resource Database (public defenders database)
MRDMilitary Requirements Determination
MRDMateriel Redistribution Division
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MRDMaintenance Reference Documentation
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References in periodicals archive ?
The minimum required distribution (MRD) rules (10) force retirement account owners to receive distributions that will then be subject to income tax.
Minimum required distributions from a 401(k) generally follow the rules of traditional IRAs explained above.
Another technique to maximize the "stretch out" is having the IRA owner split each of his IRA accounts into separate accounts and use different joint lives in each to determine the minimum required distributions, subject to the MDIB requirement.
Designated beneficiary: If there is a designated beneficiary, under current law, the general rule is that the beneficiary can "stretch out" receipt of minimum required distributions over the beneficiary's remaining life expectancy determined as of the beneficiary's age in the year following the year of the account holder's death.
However, [sections] 408(d)(3)(E) specifically prohibits the rollover of the minimum required distribution. Essentially: i) [sections] 408A does not specifically authorize the rollover of the MRD; ii) [sections] 408A defers to [sections] 408 for rules not otherwise covered in [sections] 408A; and iii) [sections] 408(d)(3)(E) specifically prohibits the rollover of the MRD.
Similarly, Notice 1270, supplementing Publication 590, Individual Retirement Arrangements (IRAs), states: "If you attained age 70.5 in 2000 and are taking your minimum required distribution for 2000 by April 1, 2001, do not use the new rules for figuring the distribution for 2000.
Under, the new ruling, if a spouse does not exercise her power, the trustee is required to withdraw only the minimum required distribution for such year.
population ages, it is increasingly important for advisers to have a thorough understanding of the minimum required distribution (MRD) rules for retirement plan owners who reach age 70 1/2.
The "greater than" method of distribution from a QTIP provides that the amount to be distributed would be the greater of 1) the section 401(a)(9) minimum required distribution or 2) the net accounting income of the trust for the year.
The minimum required distribution is $4,000, and the income of the IRA is $6,000.
Since benefits can be paid over the life expectancy of the beneficiary, the period over which benefits are withdrawn can be significant, provided the designation is made prior to the initial minimum required distribution date following age 70 1/2.
* The beneficiary designation must require the distribution to the QTIP trust of the income earned by the amounts held in the plan or IRA, unless the minimum required distribution is greater.
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