Sentences with phrase «fifth year following»

If the owner was younger than 70 1/2, the assets must be completely distributed by December 31 of the fifth year following the year of the IRA owner's death.

Usually the grandchild must take a distribution of the entire amount by the end of the fifth year following the previous owner's death.

They can withdraw the entire account balance by the end of the fifth year following the account owner's death, if the account owner died before the required beginning date.

Likewise, non-spouse individual beneficiaries can withdraw the entire account balance by the end of the fifth year following the account owner's death, if the account owner died before the required beginning date, or calculate RMDs using the distribution period from the IRS's Single Life Table.

Not exact matches

For the past 10 years, I have served as Intuit's fifth CEO, following in the footsteps of great leaders such as Scott Cook, Bill Campbell and Steve Bennett.

A beneficiary who is subject to the life expectancy option but failed to withdraw RMD amounts by the applicable deadline may receive an automatic waiver of the penalty by withdrawing the total balance of the inherited account by Dec. 31 of the fifth year that follows the year the retirement account owner died (the five - year rule).

Subtracting the cost of policy announcements to date would increase the deficit to around $ 2.0 billion in 2015 - 16, followed by three more years of deficit and a surplus of around $ 2 billion in the fifth year.

We may take advantage of these provisions until the last day of our fiscal year following the fifth anniversary of the completion of this offering or such earlier time that we are no longer an emerging growth company.

The first of the following two charts shows that the ratio of the SPDR S&P Homebuilder ETF (XHB, $ 35.60) to the SPDR S&P 500 ETF (SPY, $ 217.09) remains about one - fifth below its early 2013 highs, despite the fact that the average 30 - year fixed mortgage rate has fallen back to the 3.4 % area — about where it was in early 2013 (as shown by the blue line in the second chart that follows).

5 — In an excellent debut season in charge for Luis Enrique, the Spaniard becomes the fifth Barcelona boss to win the title in his first year in charge, following on from recent success stories Pep Guardiola and Tito Vilanova.

(It may never have happened before that the team that won the Champions League (Liverpool) failed to qualify for the tournament the following year — Everton beat them into fifth.)

Instead of taking a big leap as John Wall became a legitimate superstar, the Wizards won only two more games than the past year and — after a terrible stretch following the New Year — finished fifth in the Eyear and — after a terrible stretch following the New Year — finished fifth in the EYear — finished fifth in the East.

A strong fifth at the Nurburgring was his best result, something he matched at Spa the following year, proving he was no mug in tricky conditions.

«We were able to capitalize when we needed to,» fifth - year Dons coach Marshall said immediately following the tournament.

What followed was an astonishing test of nerve as both performed faultlessly until Bacosi missed her 30th clay and 17 - year - old Hill took full advantage to claim Team GB's fifth gold medal of the European Games.

An unfortunate nine - year trophy drought came to an end in 2014 when Wenger won his fifth FA Cup, retaining it the following season.

Since joining the grid in 2008 following the takeover of Spyker F1, Force India have made progress in their eight seasons as they went from 10th in the debut season to fifth place this year.

But the 19 - year - old striker made amends for his needless handball to score his fifth goal in nine appearances for United, and rescue them a 1 - 1 draw which leaves them joint - second in Group B. Wolfsburg are top of the pile following a 1 - 0 victory over PSV Eindhoven — Bas Dost with the only goal.

• UEFA Cup runners - up in 1998, and UEFA Cup Winners» Cup and UEFA Super Cup winners the following year, Lazio are competing in the UEFA Europa League after a one - season absence, having made it back thanks to a fifth - place finish in Serie A last term.

At the 2014 ISAF Sailing World Championships the 32 - year - old finished fifth in the women's RS: X class to qualify Team GB a quota spot for Rio 2016 and followed her silver a year earlier at the RS: X World Championships.

Bobby Campbell was the boss and he led Chelsea to a very solid fifth place finish the following year in the top flight and as the 90s Britpopped onto the horizon, things looked good for the Pensioners.

The Fathers» Journey, a survey of 295 separating and recently separated dads by the Fatherhood Institute and Families Need Fathers, found that two - fifths (41 %) had changed their working patterns in the year before separation, and just over half (53 %) in the year following.

The year following the landmark fifth birthday is eventful, and you'll discover her speech and language... more

play Pierre Emerick Aubameyang turned the ball in from close range seven minutes into the second half The striker was largely anonymous in the opening 45 minutes, but there was no denying the 27 - year - old after the break, as he tapped home from close range following some good work from Denis Bouanga, for the fifth AFCON goal of his career.

A fifth district was added last year following a federal court ruling that determined Albany had diluted minority voting power in its 2011 redistricting map.

At Kaiser Permanente Northern California, which conducted the study, the first use of the new DTaP was in the vaccine's fifth booster shot in 1991, followed by its use for the fourth booster the next year.

British Petroleum is to sack two - fifths of its 3700 research and engineering staff around the world following a loss of # 812 million in the second financial quarter of this year.

«While Lisfranc injuries have a reputation for resulting in poor player performance in the NFL, our study is the first to fully assess their career impact, including effect on athletic performance following return to competition,» said lead author Kevin J. McHale, MD, a fifth - year orthopedic resident at the Perelman School of Medicine at the University of Pennsylvania.

Following its warmest year on record in 2013 and third warmest in 2014, 2015 remained warm in Australia, with the country experiencing its fifth highest nationally - averaged annual temperature in the 106 - year period of record, with a mean temperature 0.83 °C (1.49 °F) higher than the 1961 — 1990 average, according to the Bureau of Meteorology.

In one case, a 38 - year - old woman developed Grave's disease (autoimmune hyperthyroidism) after giving birth to her fifth child but experienced full remission following the addition of flaxseed to her standard medical treatment.

Following its two - day - only theatrical presentation, The Fifth Element will debut on 4K Ultra HD in July (even though it already has multiple Blu - ray re-releases in the last few years).

The following year (2002), Buena Vista Home Entertainment finally got around to putting the Muppets» fourth and fifth films (which were made at Walt Disney Pictures in the 1990s) on DVD and they did so with some impressive bonus features and clever menus, but inconceivable fullscreen - only presentations.

He became the fifth black filmmaker nominated for best director, and third to helm a best - picture nominee, following Barry Jenkins last year for Moonlight.

Jordan Peele is now the fifth black man to be nominated for the Best Director Oscar, following Barry Jenkins (Moonlight, 2017), Steve McQueen (12 Years a Slave, 2013), Lee Daniels (Precious, 2009), and John Singleton (Boyz n the Hood, 1991).

He becomes the fifth black filmmaker nominated for best director, and third to helm a best - picture nominee, following Barry Jenkins last year for Moonlight.

Drawing on a six - year study that closely followed more than one thousand high - achieving fifth - and sixth - grade African - American, Latino, Indochinese, and Caucasian students, Bempechat uncovers the family and school practices and attitudes that contribute to high achievement in at - risk children.

And so the first report, and every subsequent report, shows numbers of the following type; that in Fifth Grade, so after five years of formal school, we have about half our children who are not yet able to read simple stories, simple texts, which you could say that's Second Grade level.

That study, and a follow - up report published two years later, found that in Detroit, about half to three - fifths of charter schools outperformed demographically similar district schools on reading and math assessments.

This policy brief extends the analysis by a year, adding information on high school graduation rates for the 2006 cohort and providing a fifth year of follow - up for the 2005 cohort.

Likewise, different classes could have students in common because, for example, there is overlap between a fourth grade class in one year and a fifth grade class in the following year.

The Stanford researchers followed student - level performance in schools from the time they open through their fifth year, mapping charters» academic showing against a «static set of performance thresholds» so that academic trends over time could be evaluated.

California Department of Education officials want to administer a new statewide science test to all fifth, eighth and tenth graders this spring; a test tailor - made to match the new science standards teachers are following this year.

If a child's fifth birthday falls after December 2, they are deemed too young for TK and Kindergarten and will have to wait to apply for the following school year.

Meanwhile, Trellis Education's six - year program, which seeks to develop a new generation of exceptional secondary STEM teachers in California, provides each participating teacher with mentorship, a durable foundation rooted in core teaching practices, and a professional development trajectory.36 This trajectory follows teachers from an apprenticeship year as pre-service teachers through their fifth year as full - time teachers, during which each teacher in turn mentors a «Year 0» pre-service teacyear program, which seeks to develop a new generation of exceptional secondary STEM teachers in California, provides each participating teacher with mentorship, a durable foundation rooted in core teaching practices, and a professional development trajectory.36 This trajectory follows teachers from an apprenticeship year as pre-service teachers through their fifth year as full - time teachers, during which each teacher in turn mentors a «Year 0» pre-service teacyear as pre-service teachers through their fifth year as full - time teachers, during which each teacher in turn mentors a «Year 0» pre-service teacyear as full - time teachers, during which each teacher in turn mentors a «Year 0» pre-service teacYear 0» pre-service teacher.

He writes that a study conducted by the U.S. Department of Education's National Center for Educational Statistics found that «10 percent of new teachers in 2007 - 08 didn't return the following year, increasing cumulatively to 12 percent in year three, 15 percent in year four and 17 percent in the fifth year.

The Black - White achievement gap in children's reading and mathematics school performance from 4 1/2 years of age through fifth grade was examined in a sample of 314 lower income American youth followed

(MAHWAH, N.J.)-- November 9, 2017 — Following its introduction earlier this year as a 2017 model, the fifth generation Land Rover Discovery has witnessed strong sales in North America.

Having followed in the footsteps of the Golf in terms of design in recent decades, the Polo has become the most popular subcompact on the Old Continent, and the fifth - generation model posted some impressive sales figures, even as it became nearly eight years old in 2016.

The fifth - gen Honda CR - V will also go on sale later this year, following its local debut at Auto Expo 2018 next month.

Now, there's a new fifth generation, which saw a debut earlier this year at the 2017 Geneva Motor Show following a reveal at the island that provided the car's namesake, Ibiza, off the eastern coast of Spain.