Qualified Charitable Distributions. Qualified Charitable Distributions (QCDs) were first provided for as part of PPA. The original provision expired December 31, 2007. EESA reinstated the QCD provision effective back to January 1, 2008 and provided for a new expiration date effective December 31, 2009. Accordingly, the expiration date previously referenced in the Amendment and Disclosure Notice issued in 2006 is changed to December 31, 2009. All other rules and requirements applicable to QCDs remain the same.
Appears in 3 contracts
Sources: Ira Account Application & Agreement to Participate, Roth Ira Account Application & Agreement to Participate, Ira Account Application & Agreement to Participate