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Failure to act timely generally will result in selection of the life-expectancy recalculation method by default.
The final regulations (TD 8987) for retirement plan required minimum distributions (RMDs) build on the 2001 proposed regulations by updating the life-expectancy tables to reflect increased longevity, permitting smaller RMDs for increased tax deferral.
The life-expectancy of African American males is significantly shorter than that of white-Anglo males in the United States; however, both groups are required, by law, to contribute to the Social Security Fund at the same rate.