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lan retired in June 2018 at the age of 69 (he turned 70 in August 2018). Ian's retirement account was valued at $490,000 at the

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lan retired in June 2018 at the age of 69 (he turned 70 in August 2018). Ian's retirement account was valued at $490,000 at the end of 2017 and $500,000 at the end of 2018. He has had all of his retirement accounts open for 15 years. What is lan's required minimum distribution for 2019 under each of the following alternative scenarios? (Leave no answer blank. Enter zero if applicable.) (Use Exhibiti 13-33 Required: a. lan's retirement account is a traditional 401(k) account. b.lan's retirement account is a Roth 401(k) account. c.lan's retirement account is a traditional IRA. d. lan's retirement account is a Roth IRA. a. Required minimum distribution b. Required minimum distribution c. Required minimum distribution d. Required minimum distribution EXHIBIT 13-3 Abbreviated Uniform Lifetime Table Age of Participant Distribution Period Applicable Percentage 70 2 74 3.65% 71 5 26. 3 .77 72 6 25. 3 .91 73 2 4.7 4.05 74 23.8 4.20 75 22.9 4.37 76 22. 0 1 4.54 77 2 1.2 4.72 *The applicable percentage is calculated by dividing I by the relevant distribution period. Source: See Reg. $1.401(a)(9)-9

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