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How do you calculate the 5% Minimum Distribution for Private Foundations?

How do you calculate the 5% Minimum Distribution for Private Foundations? How do you calculate the 5% Minimum Distribution for Private Foundations? How do you calculate the 5% Minimum Distribution for Private Foundations?

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Cash Reserve (CR) = AAV x 1.5%

5% x (AAV - CR - taxes paid) = Minimum Required Distribution

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