X Your date of birth is used to determine if a required minimum distribution (RMD) is due for the year, and if so, to determine the applicable life expectancy factor for this RMD calculation.

X Special rules for calculating RMDs may apply if the only primary beneficiary designated on this account, for the entire year, is your spouse.

X If your spouse is your sole primary beneficiary for the entire year, and he or she is more than 10 years younger than you, the applicable denominator used to calculate your RMD is based on the joint life expectancy of you and your spouse using the Joint and Last Survivor table.

X You must take your first RMD on or before April 1st of the year following the year in which you turn 73 years of age. As such, for RMD calculation requests between January 1 and April 1 of the year following your 73^rd year you must indicate the year for which the calculation applies. For all subsequent year's RMDs, you must take your RMD by December 31st of the distribution year. This includes the second distribution year even if you delayed taking your first RMD until the year following your 73^rd year.

X The prior year-end balance is generally the fair market value of the IRA on December 31 of the year prior to the year to which the RMD applies. However, any transactions (i.e., transfers and rollovers) that were outstanding (i.e., not in an IRA or employer plan) at year-end must be added to the year-end balance when calculating the RMD.