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.
Required Minimum Distributions, often referred to as RMDs, are amounts that the US federal government requires you to withdraw annually from traditional IRAs and employer-sponsored retirement plans.