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IRA Oracle’s Annual RMD Planning Checklist

IRA Oracle’s Annual RMD Planning Checklist

Part 1: Birthdays, Potlucks, Magic & Cupid’s Clues

Part 1 · Birthday to Cupid Part 2 · Ghost Rule to The Oracle’s Last Look
A photo of a birthday cake with lit candles beside a wall calendar with a date circled in red and an hourglass
Birthday

Birthday

Start Here

Oracle Reminder

Birthdays determine RMD Age. RMD Age helps determine the RBD.

Advisor Notes
A photo of a holiday potluck table with shared side dishes, and a fruitcake set apart alone on its own small table
Potluck

Potluck

Aggregation Rules

Oracle Reminder

Know which accounts can be aggregated and which accounts, much like that fruitcake, must stand alone.

Advisor Notes
A photo of a magician's top hat with glowing numbers and formulas rising out of it, next to playing cards and a pocket watch
Magic

Magic

Choose the Correct Table

Oracle Reminder

The trick isn’t the math. The trick is selecting the correct table.

Advisor Notes
A photo of three Valentine-decorated boxes of increasing size and complexity filled with cards and treats
Cupid

Cupid

Before Calculating an Inherited IRA

Oracle Reminder

Relationship status matters.

Advisor Notes

Annual Planning Philosophy

Ask the right questions before calculating the RMD.

Birthday→ Potluck→ Magic→ Cupid

IRA Oracle’s Annual RMD Planning Checklist

Part 2: Ghosts, Rainbows, Clovers, Gifts & the Oracle

An illustrated friendly ghost stepping out of a doorway holding a life expectancy scroll beside a grandfather clock
Ghost Rule

Ghost Rule

Non-Designated Beneficiaries

Oracle Reminder

Sometimes the owner’s divisor still haunts the calculation.

Advisor Notes
A photo illustration of two advisors standing on a path beneath double rainbows next to a pot of gold and a grandfather clock marked END
End of the Rainbow

End of the Rainbow

Designated Beneficiaries

Oracle Reminder

Tax deferral is not tax avoidance.

Advisor Notes
A photo illustration of a woman reaching toward a glowing four-leaf clover beside a golden tree of coins with a spiral staircase
Four-Leaf Clover

Four-Leaf Clover

Eligible Designated Beneficiaries

Oracle Reminder

The value of the clover is flexibility.

Advisor Notes
A photo illustration of a glowing gift box connecting a community food pantry to a smiling couple at home
The Gift That Gives Twice

The Gift That Gives Twice

Qualified Charitable Distributions (QCDs)

Oracle Reminder

One gift. Two beneficiaries.

Advisor Notes
A photo illustration of an open checklist book on a desk surrounded by holiday icons: a magician's hat, a heart, a ghost, a rainbow, a four-leaf clover, and a birthday cake
The Oracle’s Last Look

The Oracle’s Last Look

Final Review

Oracle Reminder

The goal isn’t simply to calculate RMDs. The goal is to help clients make better decisions.

Advisor Notes