Advances in Physics These reviews are sometimes complemented by a "Perspectives" section which publishes shorter articles that may be controversial, with the intention of stimulating debate. The intended audience consists of physicists, materials scientists, and physical chemists working in universities, industry, and research institutes. Broad, interdisciplinary coverage includes topics ranging from condensed matter physics, statistical mechanics, quantum information, cold atoms, and soft matter physics to biophysics. The impact factor for "Advances in Physics" 18.062 in 2013, ranking it first in the discipline of condensed matter physics. This journal is indexed in the following databases: Advances in Physics Advances in Physics is a bimonthly
IRA Required Minimum Distributions but after-death distributions (below) are required. They can always withdraw more than the minimum amount from their IRA or plan in any year, but if they withdraw less than the required minimum, they will be subject to a federal penalty. The IRS penalty is an excise tax equal to 50% of the amount they should have withdrawn, but did not. This penalty is in addition to ordinary income at the individual's marginal rate and any state income taxes. The RMD rules are designed to spread out the distributions of one's entire interest in an IRA or plan account over one's