There’s a fundamental rule that applies to tax-favored retirement plans such as IRAs: At some time tax deferral must end and distributions begin. To put teeth into the command that retirement assets must be exposed to tax, the tax code contains provisions for taking “required minimum distributions” (RMDs) from your IRA. Here are some answers to questions that you are likely to have about the RMD rules.....

. When must RMDs begin? . What if I don’t take an RMD, or I don’t take enough? . How is an RMD figured? . Can you give me an example of how much an RMD is?......