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.
RMDs defined. A required minimum distribution is the amount the federal government requires you to withdraw each year â usually after you reach age 70Â½ â from retirement accounts, including traditional IRAs, simplified employee pension (SEP) IRAs and SIMPLE IRAs, as well as many employer-sponsored retirement plans.he rules surrounding required minimum distributions (RMDs) can be confusing. Taking the time to understand those rules, together with the impact that RMDs may have on your IRA or retirement account â as well as on your financial plan and tax situation â may be well worth your while.