scholarshipdonors
(continued from page 6) Maj John W. Carter, USAF (Ret) LTC Victor S. Carter, USA (Ret) Maj Thomas E. Cartier, USMC (Ret) COL Elmer M. Casey Jr., USA (Ret) CAPT William C. Castan Jr., USN (Ret) CAPT Americo J. Casucci, USN (Ret) Catawba Valley (N.C.) Chapter LTC Ronald C. Catchings, USAR (Ret) Connie Catron CAPT Emil L. Cekada, USPHS (Ret) Central Arkansas Chapter of MOAA in honor of Robert O. Levi Central Arkansas Chapter of MOAA in honor of COL James R. Maloney, USA (Ret) Central Carolina (N.C.) Chapter Central Shenandoah Valley (Va.) Chapter in memory of CDR Charles Fiske, USN Col Robert G. Certain, USAFR (Ret) CW3 Lloyd A. Chamberlain, USA (Ret) CAPT Donna K. Chandler, USPHS (Ret) CDR Robert Chandler, USN (Ret) CAPT James K. Channell, USPHS (Ret) MAJ Leon A. Chapman Jr., USA (Ret) MAJ Albert S. Chastain Jr., USA (Ret) MAJ Kenneth Chavis Jr., USA (Ret) CPT Brandon C. Cheek, USA (Ret) in honor of Earl H. Cheek Jr. CDR John J. Chernoski, USN (Ret) Lt Col Peter P. Chiacchieri, USAF (Ret) Katherine W. Childs MAJ William Chin, USA (Ret) Anthony and Betty Jane Chiota Lt Col John G. Christenson, USAF (Ret) CWO4 Robert C. Christiansen, USN (Ret) COL Mee Y. Chung, USAR (Ret) COL Norman K. Chung, USA (Ret) LT Charles E. Clarke, USN (Ret) LCDR Theodore A. Clay, USN (Ret) Maj Nicholas B. Clinch, USAF (Ret) Col Richard T. Close, USMC (Ret) Lt Col Richard H. Coan, USAF (Ret) LTC Charles F. Coates Jr., USA (Ret) CAPT Robert C. Cochran, USN (Ret) Brig Gen Paul G. Cohen, USAF (Ret) in memory of LCDR Charlotte Broga, USCG Patricia Cole LTC Lynn F. Coleman, USA (Ret) COL Eugene D. Colgan, USA (Ret) Mr. Howard J. Collins in memory of Maj Kenneth McDonald, USAF COL John M. Collins, USA (Ret) Joy G. Collins in memory of Col Sidney H. Collins, AUS Kevin Collins COL Mary E. Collins, USA (Ret) Brig Gen James L. Colwell, USAF (Ret) LCDR John F. Comar, USCG (Ret) Dale Comey Lt Col Frederick L. Comstock, USAF (Ret) Col Douglas J. Conger, USAF (Ret) CAPT Mary L. Conley, USN (Ret) Lt Col Raymond P. Conley, USAF (Ret) CPT Thomas F. Conlon, USA (Ret) COL Charles R. Connell III, USA (Ret) COL William A. Connelly, USA (Ret) RADM Eugene D. Conner, USN (Ret) Maj Gen Joseph H. Connolly, USAF (Ret) LTC Michael S. Conti, USA (Ret) CAPT Jo Ann A. Cook, USN (Ret) Arminda Coombs in memory of Carolyn Epling Maj Gen Charles S. Cooper III, USAF (Ret) Col William L. Cope, USAF (Ret) Col John M. Copeland, USAF (Ret) Warren and Kathy Copenhaver Brendan Corcoran COL John C. Cornelson, USA (Ret) CAPT Joseph P. Costabile, USN Col John S. Costello, USAF (Ret)
16 MILITARY OFFICER SEPTEMBER 2015
yourviews
when and how a spendthrift receives your benefits after you’re gone.” Again, a non-spouse beneficiary must take at least the RMD. The trustee cannot, for example, delay starting RMDs or take less than the IRS-specified RMD. Rules for RMDs for surviving spouses are different, of course. In most cases, the surviving spouse would take the IRA as their own (this would not be an inherited or beneficiary IRA, per se). In that case, RMDs would not be required until the surviving spouse reaches 70½. I suggest you consult IRS Publi- cation 590. —Col. Ron Willis, USAF (Ret) Life Member via email
USAA responds: First, we would like to apologize to Military Officer readers and thank Colonel Willis for catching our error in the Stretch IRA paragraph. This occurred when our USAA team changed the original text during the editing process. Colonel Willis provides an accu-
rules). For example, if the IRA owner wanted to prevent the beneficiary from taking a lump-sum withdrawal, he or she could use a trusteed IRA to prevent that from happening. We hope this clarifies things, and thanks again to Colonel Willis for spotting this discrepancy and bring- ing it to our attention. IRS Publica- tion 590-B is a great resource on this topic, and when it comes to tax questions, we encourage everyone to consult with a tax advisor.
Indianapolis in Memory Thank you for recalling the USS In- dianapolis disaster [Pages of History, July 2015]. The importance of re- membering the tragedy, the crew, and the incredible story of its survi- vors cannot be overstated. God bless all of them. —Maj. Philip Hibbert, USA (Ret) Pikes Peak (Colo.) Chapter, Life Member via email
rate overview of the RMD method of withdrawals for a non-spouse IRA ben- eficiary. He is correct that taking distri- butions in this manner does not allow the beneficiary to delay withdrawals until age 70½, as was stated in the ar- ticle; annual distributions are required. Despite this, the ability of a beneficiary to “stretch” distributions over their life- time can be a significant advantage. Colonel Willis’ second point clarifying the minimum distribution requirements from a trusteed IRA is also accurate. While a trusteed IRA does not allow the account holder’s beneficiary to forego minimum dis- tributions, it truly does allow the owner to dictate the terms of how the beneficiary will be able to access the money (within the context of IRS For submission information, see page 6.
Timely Tick Info Your article, “Tick-Borne Powassan” [Health Notes, July 2015] was incred- ibly timely. I read the July issue of Military Officer June 26. On June 27, I was attending a get-together in a rural area south of Austin, Texas. While sit- ting outside, I felt something crawling on my arm. Looking over, I quickly realized that the item crawling on my arm was a tick.
The tick met a speedy demise; the corpse was saved for identifica- tion. On getting home and retrieving your magazine, I was able to identify the tick as an adult female American dog (wood) tick. —Capt. Bill Sims, USAF (Ret) San Antonio
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