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Minimum distribution incidental benefit (MDIB)

Last Updated March 20, 2009


RMD rule that required the RMD to be calculated using a MDIB table which assumed the beneficiary was ten years younger than the participant, and the other calculation options ,so as to determine which would produce a larger RMD amount

The MDIB rule is explained in the 2000 version of IRS publication 590, available at: Click here

Referring Cite

IRC § 401(a)(9)(G)

Additional Helpful Information

The MDIB requirement is to ensure that the retirement assets were used primarily to provide retirement benefits to the participant .