Thanks. Your answer makes perfect sense. But I have a couple of additional follow-on questions. (1) Does MA have any sort of Required Minimum Distribution requirement like the FEDs do (at age 70 1/2)? I suspect not since MA already collected tax on the amounts put into your IRA(2) How does MA treat distributions that are taken as QCD and sent directly to a non-profit. Does MA require that these be included as income (to the extent that they exceed the IRA basis)?
