NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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David P. Richardson

TIAA-CREF Institute
8500 Andrew Carnegie Blvd.
Charlotte, NC 28262

E-Mail: EmailAddress: hidden: you can email any NBER-related person as first underscore last at nber dot org
Institutional Affiliation: TIAA Institute

NBER Working Papers and Publications

July 2017Do Required Minimum Distribution Rules Matter? The Effect of the 2009 Holiday on Retirement Plan Distributions
with Jeffrey Brown, James Poterba
in Personal Income Taxation and Household Behavior (TAPES), Roger Gordon and Christian Keuschnigg, organizers
September 2014Do Required Minimum Distributions Matter? The Effect of the 2009 Holiday On Retirement Plan Distributions
with Jeffrey R. Brown, James Poterba: w20464
This paper investigates how the 2009 one-time suspension of the Required Minimum Distribution (RMD) rules associated with qualified retirement plans affected plan distributions at TIAA-CREF, a large retirement services provider. Using panel data on retirement plan participants at TIAA-CREF, we find that roughly one third of those who were affected by minimum distribution rules discontinued their distributions in 2009. The results also show relatively small differences in the suspension probability between those who had 2008 distributions equal to the RMD amount, and might be classified as facing a binding RMD constraint, and those who were taking distributions in excess of the RMD amount before the distribution holiday. The probability of suspension declines substantially with age and r...

Published: Jeffrey R. Brown & James Poterba & David P. Richardson, 2016. "Do Required Minimum Distribution Rules Matter? The Effect of the 2009 Holiday on Retirement Plan Distributions," Journal of Public Economics, .

 
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