2015 Required Min. Dist. (RMD)
Shows RMD if you must take a required minimum distribution from your IRA (excluding a Roth IRA) in 2015. You may be required to take a distribution even if RMD is not shown. A detailed letter will be furnished to you in a separate mailing by January 31, 2015. You must begin taking distributions for each calendar year beginning with the calendar year in which you attain age 70�. The distribution for the 70� year must be taken by April 1 of the following calendar year and by December 31 of each year thereafter. If the RMD is not taken for 2015, you are subject to a 50% excise tax on the amount not distributed. See Publication 590, Individual Retirement Arrangement (IRAs) for details.

NOTE: A qualified charitable distribution is counted for purposes of the RMD requirements.