RMD relief

If you or your client received a Required Minimum Distribution earlier this year, you have until November 30 (or 60 days after the distribution, if that's later) to roll the money back into an IRA. So says IRS Notice 2009-82, providing guidance on The 2008 Worker, Retiree, and Employer Recovery Act that waives required minimum distributions for 2009 for IRAs and defined contribution plans.