The taxonomic kingdom Protista is a collection of single-celled organisms that do not fit into any other category. Protists are a group made up of protozoa, unicellular algae, and slime molds. We will concentrate on the animal portion of this group: the protozoa (proto = first, zoa = animals). Protozoa are the oldest known group of heterotrophic life that consume and transform complex food particles into energy. Although protozoans are only made up of a single cell, these organisms manage to perform all the basic tasks of life. The protozoa are divided into four major groups: the ciliates, the flagellates, the heliozoans, and the amoebas.
To view or print the Microsoft Word content on this page, download the free Microsoft Word Viewer. Today, Treasury and the IRS finalized regulations regarding minimum distribution rules for defined benefit plans and annuity products purchased with account balances in other types of qualified retirement plans and IRAs.
Retirement Plan and IRA Required Minimum Distributions FAQs. Your required minimum distribution is the minimum amount you must withdraw from your account each year. You generally have to start taking withdrawals from your IRA, SEP IRA, SIMPLE IRA, or retirement plan account when you reach age 70Â½.Roth IRAs do not require withdrawals until after the death of the owner.1  You can withdraw more than the minimum required amount.ou must take your first required minimum distribution for the year in which you turn age 70Â½. However, the first payment can be delayed until April 1 of the year following the year in which you turn 70Â½.