Expert information. It in no way assures that the author of that site or blog is an expert. Some characteristics of the development of an expert have been found to include Mark Twain defined an expert as "an ordinary fellow from another town". Will Rogers described an expert as "A man fifty miles from home with a briefcase." Danish scientist and Nobel laureate Niels Bohr defined an expert as "A person that has made every possible mistake within his or her field." Malcolm Gladwell describes expertise as a matter of practicing the correct way for a total of around 10,000 hours.
IRA Required Minimum Distributions after death. The 5-year rule does not apply if the decedent died after having started his/her required minimum distributions (generally if he/she died later than April 1 after reaching age 70½). In that case, there is NO 5-year rule, and the beneficiary takes distributions over the longer of his/her own life expectancy or the remaining life expectancy that the decedent would have had (using government tables). If the IRA owner named a non-person (such as his estate) as the beneficiary, and had died after beginning required minimum distributions, then the estate or other non-person beneficiary may take distributions over the