Publication 590
taxmap/pubs/p590-010.htm#en_us_publink1000230720You cannot keep funds in a traditional IRA indefinitely. Eventually they must be distributed. If there are no distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required. See
Excess Accumulations (Insufficient Distributions), later under
What Acts Result in Penalties or Additional Taxes.
The requirements for distributing IRA funds differ, depending on whether you are
the IRA owner or the beneficiary of a decedent's IRA.
The amount that must be distributed each year is referred to as the required minimum
distribution.
taxmap/pubs/p590-010.htm#en_us_publink1000230723Amounts that must be distributed (required minimum distributions) during a particular year are not eligible for rollover
treatment.
taxmap/pubs/p590-010.htm#en_us_publink1000230725If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age
701/2. April 1 of the year following the year in which you reach age
701/2 is referred to as the required beginning date.
taxmap/pubs/p590-010.htm#en_us_publink1000230726You must receive at least a minimum amount for each year starting with the year you reach age
701/2 (your 701/2 year). If you do not (or did not) receive that minimum amount in your
701/2 year, then you must receive distributions for your 701/2 year by April 1 of the next year.
If an IRA owner dies after reaching age 701/2, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning
date.
 | Even if you begin receiving distributions before you reach age
701/2, you must begin calculating and receiving required minimum distributions by your required beginning
date. |
taxmap/pubs/p590-010.htm#en_us_publink1000230728If, in any year, you receive more than the required minimum distribution for that year, you will not receive credit for the additional amount when determining the minimum required distributions for future years. This does not mean that you do not reduce your IRA account balance. It means that if you receive more than your required minimum distribution in one year, you cannot treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount distributed in your
701/2
year will be credited toward the amount that must be distributed by April 1 of
the following year.
taxmap/pubs/p590-010.htm#en_us_publink1000230729The required minimum distribution for any year after the year you turn
701/2 must be made by December 31 of that later year.
taxmap/pubs/p590-010.htm#en_us_publink1000230730 You reach age 701/2
on August 20, 2011. For 2011, you must receive the required minimum distribution
from your IRA by April 1, 2012. You must receive the required minimum
distribution for 2012 by December 31, 2012.
|
If you do not receive your required minimum distribution for 2011 until 2012,
both your 2011 and your 2012 distributions will be included in income on your
2012 return. |
taxmap/pubs/p590-010.htm#en_us_publink1000230731taxmap/pubs/p590-010.htm#en_us_publink1000230733If your traditional IRA is an individual retirement annuity, special rules apply to figuring the required minimum distribution. For more information on rules for annuities, see Regulations section 1.401(a)(9)-6. These regulations can be read in many libraries and IRS
offices.
taxmap/pubs/p590-010.htm#en_us_publink1000230734For purposes of figuring your required minimum distribution, your marital status is determined as of January 1 of each year. If your spouse is a beneficiary of your IRA on January 1, he or she remains a beneficiary for the entire year even if you get divorced or your spouse dies during the year. For purposes of determining your distribution period, a change in beneficiary is effective in the year following the year of death or
divorce.
taxmap/pubs/p590-010.htm#en_us_publink1000230735If your spouse is the sole beneficiary of your IRA, and he or she dies before you, your spouse will not fail to be your sole beneficiary for the year that he or she died solely because someone other than your spouse is named a beneficiary for the rest of that year. However, if you get divorced during the year and change the beneficiary designation on the IRA during that same year, your former spouse will not be treated as the sole beneficiary for that
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230736Figure your required minimum distribution for each year by dividing the IRA account balance (defined next) as of the close of business on December 31 of the preceding year by the applicable distribution period or life expectancy. Tables showing distribution periods and life expectancies are found in Appendix C and are discussed
later.
taxmap/pubs/p590-010.htm#en_us_publink1000230737The IRA account balance is the amount in the IRA at the end of the year preceding the year for which the required minimum distribution is being figured.
taxmap/pubs/p590-010.htm#en_us_publink1000230738Contributions increase the account balance in the year they are made. If a contribution for last year is not made until after December 31 of last year, it increases the account balance for this year, but not for last year. Disregard contributions made after December 31 of last year in determining your required minimum distribution for this
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230739The IRA account balance is adjusted by outstanding rollovers and recharacterizations of Roth IRA conversions that are not in any account at the end of the preceding
year.
For a rollover from a qualified plan or another IRA that was not in any account at the end of the preceding year, increase the account balance of the receiving IRA by the rollover amount valued as of the date of
receipt.
If a conversion contribution is contributed to a Roth IRA and that amount (plus net income allocable to it) is transferred to another IRA in a subsequent year as a recharacterized contribution, increase the account balance of the receiving IRA by the recharacterized contribution (plus allocable net income) for the year in which the conversion
occurred.
taxmap/pubs/p590-010.htm#en_us_publink1000230740Distributions reduce the account balance in the year they are made. A distribution for last year made after December 31 of last year reduces the account balance for this year, but not for last year. Disregard distributions made after December 31 of last year in determining your required minimum distribution for this
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230741Laura was born on October 1, 1940. She reaches age 701/2
in 2011. Her required beginning date is April 1, 2012. As of December 31, 2010,
her IRA account balance was $26,500. No rollover or recharacterization amounts
were outstanding. Using Table III in Appendix C, the applicable distribution
period for someone her age (71) is 26.5 years. Her required minimum distribution
for 2011 is $1,000 ($26,500 ÷ 26.5). That amount is distributed to her on
April 1, 2012.
taxmap/pubs/p590-010.htm#en_us_publink1000230742Joe, born October 1, 1940, reached 701/2
in 2011. His wife (his beneficiary) turned 56 in September 2011. He must begin
receiving distributions by April 1, 2012. Joe's IRA account balance as of
December 31, 2010, is $30,100. Because Joe's wife is more than 10 years younger
than Joe and is the sole beneficiary of his IRA, Joe uses Table II in Appendix
C. Based on their ages at year end (December 31, 2011), the joint life
expectancy for Joe (age 71) and his wife (age 56) is 30.1 years. The required
minimum distribution for 2011, Joe's first distribution year, is $1,000 ($30,100
÷ 30.1). This amount is distributed to Joe on April 1, 2012.
taxmap/pubs/p590-010.htm#en_us_publink1000230743This is the maximum number of years over which you are allowed to take distributions from the IRA. The period to use for 2011 is listed next to your age as of your birthday in 2011 in Table III in Appendix
C.
taxmap/pubs/p590-010.htm#en_us_publink1000230744If you must use Table I, your life expectancy for 2012 is listed in the table next to your age as of your birthday in 2012. If you use Table II, your life expectancy is listed where the row or column containing your age as of your birthday in 2012 intersects with the row or column containing your spouse's age as of his or her birthday in 2012. Both Table I and Table II are in Appendix
C.
taxmap/pubs/p590-010.htm#en_us_publink1000230745Required minimum distributions during your lifetime are based on a distribution period that generally is determined using Table III (Uniform Lifetime) in Appendix C. However, if the sole beneficiary of your IRA is your spouse who is more than 10 years younger than you, see
Sole beneficiary spouse who is more than 10 years younger below.
To figure the required minimum distribution for 2012, divide your account balance at the end of 2011 by the distribution period from the table. This is the distribution period listed next to your age (as of your birthday in 2012) in Table III in Appendix C, unless the sole beneficiary of your IRA is your spouse who is more than 10 years younger than you.
taxmap/pubs/p590-010.htm#en_us_publink1000230747You own a traditional IRA. Your account balance at the end of 2011 was $100,000. You are married and your spouse, who is the sole beneficiary of your IRA, is 6 years younger than you. You turn 75 years old in 2012. You use Table III. Your distribution period is 22.9. Your required minimum distribution for 2012 would be $4,367 ($100,000 ÷
22.9).
taxmap/pubs/p590-010.htm#en_us_publink1000230748If the sole beneficiary of your IRA is your spouse and your spouse is more than 10 years younger than you, use the life expectancy from Table II (Joint Life and Last Survivor
Expectancy).
The life expectancy to use is the joint life and last survivor expectancy listed where the row or column containing your age as of your birthday in 2012 intersects with the row or column containing your spouse's age as of his or her birthday in
2012.
You figure your required minimum distribution for 2012 by dividing your account balance at the end of 2011 by the life expectancy from Table II (Joint Life and Last Survivor Expectancy) in Appendix
C.
taxmap/pubs/p590-010.htm#en_us_publink1000230749You own a traditional IRA. Your account balance at the end of 2011 was $100,000. You are married and your spouse, who is the sole beneficiary of your IRA, is 11 years younger than you. You turn 75 in 2012 and your spouse turns 64. You use Table II. Your joint life and last survivor expectancy is 23.6. Your required minimum distribution for 2012 would be $4,237 ($100,000 ÷
23.6).
taxmap/pubs/p590-010.htm#en_us_publink1000230750The required minimum distribution for the year of the owner's death depends on whether the owner died before the required beginning
date.
If the owner died on or after the required beginning date, the required minimum distribution for the year of death generally is based on Table III (Uniform Lifetime) in Appendix C. However, if the sole beneficiary of the IRA is the owner's spouse who is more than 10 years younger than the owner, use the life expectancy from Table II (Joint Life and Last Survivor
Expectancy).
Note.You figure the required minimum distribution for the year in which an IRA owner dies as if the owner lived for the entire
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230753The rules for determining required minimum distributions for beneficiaries depend on whether the beneficiary is an individual. The rules for individuals are explained below. If the owner's beneficiary is not an individual (for example, if the beneficiary is the owner's estate), see
Beneficiary not an individual, later.
If you are a surviving spouse who is the sole beneficiary of your deceased spouse's IRA, you may elect to be treated as the owner and not as the beneficiary. If you elect to be treated as the owner, you determine the required minimum distribution (if any) as if you were the owner beginning with the year you elect or are deemed to be the owner. However, if you become the owner in the year your deceased spouse died, you are not required to determine the required minimum distribution for that year using your life; rather, you can take the deceased owner's required minimum distribution for that year (to the extent it was not already distributed to the owner before his or her
death).
taxmap/pubs/p590-010.htm#en_us_publink1000230757A beneficiary who is an individual may be required to take the entire account by the end of the fifth year following the year of the owner's death. If this rule applies, no distribution is required for any year before that fifth
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230758If the owner died on or after his or her required beginning date, and you are the designated beneficiary, you generally must base required minimum distributions for years after the year of the owner's death on the longer of:
- Your single life expectancy as shown on Table I, or
- The owner's life expectancy as determined under
Death on or after required beginning date, under
Beneficiary not an individual, later.
If the owner died before his or her required beginning date, base required minimum distributions for years after the year of the owner's death generally on your single life
expectancy.
If the owner's beneficiary is not an individual (for example, if the beneficiary is the owner's estate), see
Beneficiary not an individual, later.
Generally, the designated beneficiary is determined on September 30 of the calendar year following the calendar year of the IRA owner's death. In order to be a designated beneficiary, an individual must be a beneficiary as of the date of death. Any person who was a beneficiary on the date of the owner's death, but is not a beneficiary on September 30 of the calendar year following the calendar year of the owner's death (because, for example, he or she disclaimed entitlement or received his or her entire benefit), will not be taken into account in determining the designated beneficiary. An individual may be designated as a beneficiary either by the terms of the plan or, if the plan permits, by affirmative election by the employee specifying the
beneficiary.
taxmap/pubs/p590-010.htm#en_us_publink1000230763If a person who is a beneficiary as of the owner's date of death dies before September 30 of the year following the year of the owner's death without disclaiming entitlement to benefits, that individual, rather than his or her successor beneficiary, continues to be treated as a beneficiary for determining the distribution
period.
taxmap/pubs/p590-010.htm#en_us_publink1000230764If the designated beneficiary is the owner's surviving spouse, and he or she dies before he or she was required to begin receiving distributions, the surviving spouse will be treated as if he or she were the owner of the IRA. However, this rule does not apply to the surviving spouse of a surviving
spouse.
taxmap/pubs/p590-010.htm#en_us_publink1000230765taxmap/pubs/p590-010.htm#en_us_publink1000230767How you figure the required minimum distribution depends on whether the beneficiary is an individual or some other entity, such as a trust or
estate.
taxmap/pubs/p590-010.htm#en_us_publink1000230768If the beneficiary is an individual, to figure the required minimum distribution for 2012, divide the account balance at the end of 2011 by the appropriate life expectancy from Table I (Single Life Expectancy) in Appendix C. Determine the appropriate life expectancy as follows.
- Spouse as sole designated beneficiary.
Use the life expectancy listed in the table next to the spouse's age (as of the
spouse's birthday in 2012). If the owner died before the year in which he or she
reached age 701/2, distributions to the spouse do not need to begin until the year in which the owner would have reached age
701/2.
- Other designated beneficiary.
Use the life expectancy listed in the table next to the beneficiary's age as of
his or her birthday in the year following the year of the owner's death, reduced
by one for each year since the year following the owner's death.
If the designated beneficiary dies after September 30 of the year following the year of the owner's death, continue to use the designated beneficiary's remaining life expectancy to determine the distribution period; do not use the life expectancy of any subsequent
beneficiary.
Your father died in 2011. You are the designated beneficiary of your father's traditional IRA. You are 53 years old in 2012. You use Table I and see that your life expectancy in 2012 is 31.4. If the IRA was worth $100,000 at the end of 2011, your required minimum distribution for 2012 would be $3,185 ($100,000 ÷ 31.4). If the value of the IRA at the end of 2012 was again $100,000, your required minimum distribution for 2013 would be $3,289 ($100,000 ÷ 30.4). Instead of taking yearly distributions, you could choose to take the entire distribution in 2016 or
earlier.
taxmap/pubs/p590-010.htm#en_us_publink1000230770If the beneficiary is not an individual, determine the required minimum distribution for 2012 as follows.
- Death on or after required beginning date.
Divide the account balance at the end of 2011 by the appropriate life expectancy
from Table I (Single Life Expectancy) in Appendix C. Use the life expectancy
listed next to the owner's age as of his or her birthday in the year of death,
reduced by one for each year after the year of death.
- Death before required beginning date.
The entire account must be distributed by the end of the fifth year following
the year of the owner's death. No distribution is required for any year before
that fifth year.
The owner died in 2011 at the age of 80. The owner's traditional IRA went to his estate. The account balance at the end of 2011 was $100,000. In 2012, the required minimum distribution would be $10,870 ($100,000 ÷ 9.2). (The owner's life expectancy in the year of death, 10.2, reduced by one.) If the owner had died in 2011 at the age of 70, the entire account would have to be distributed by the end of
2016.
taxmap/pubs/p590-010.htm#en_us_publink1000230772There are three different life expectancy tables. The tables are found in Appendix C of this publication. You use only one of them to determine your required minimum distribution for each traditional IRA. Determine which one to use as follows.
Reminder.In using the tables for lifetime distributions, marital status is determined as of January 1 each year. Divorce or death after January 1 is generally disregarded until the next year. However, if you divorce and change the beneficiary designation in the same year, your former spouse cannot be considered your sole beneficiary for that
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230775Use Table I for years after the year of the owner's death if either of the following applies.
- You are an individual and a designated beneficiary, but not both the owner's surviving spouse and sole designated
beneficiary.
- You are not an individual and the owner died on or after the required beginning
date.
If you are the owner's surviving spouse and sole designated beneficiary, and the owner had not reached age
701/2
when he or she died, and you do not elect to be treated as the owner of the IRA,
you do not have to take distributions (and use
Table I) until the year in which the owner would have reached age 701/2.
taxmap/pubs/p590-010.htm#en_us_publink1000230777Use Table II if you are the IRA owner and your spouse is both your sole designated beneficiary and more than 10 years younger than
you.
Note.Use this table in the year of the owner's death if the owner died after the required beginning date and this is the table that would have been used had he or she not
died.
taxmap/pubs/p590-010.htm#en_us_publink1000230779Use Table III if you are the IRA owner and your spouse is not both the sole designated beneficiary of your IRA and more than 10 years younger than
you.
Note.Use this table in the year of the owner's death if the owner died after the required beginning date and this is the table that would have been used had he or she not
died.
taxmap/pubs/p590-010.htm#en_us_publink1000230781Do not use any of the tables if the designated beneficiary is not an individual and the owner died before the required beginning date. In this case, the entire distribution must be made by the end of the fifth year following the year of the IRA owner's
death.
This rule also applies if there is no designated beneficiary named by September 30 of the year following the year of the IRA owner's
death.
taxmap/pubs/p590-010.htm#en_us_publink1000230782If you are an individual, you can elect to take the entire account by the end of the fifth year following the year of the owner's death. If you make this election, do not use a
table.
taxmap/pubs/p590-010.htm#en_us_publink1000230783The age or ages to use with each table are explained below.
taxmap/pubs/p590-010.htm#en_us_publink1000230784If you are a designated beneficiary figuring your first distribution, use your age as of your birthday in the year distributions must begin. This is usually the calendar year immediately following the calendar year of the owner's death. After the first distribution year, reduce your life expectancy by one for each subsequent year. If you are the owner's surviving spouse and the sole designated beneficiary, this is generally the year in which the owner would have reached age
701/2. After the first distribution year, use your age as of your birthday in each subsequent
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230785You are the owner's designated beneficiary figuring your first required minimum distribution. Distributions must begin in 2012. You become 57 years old in 2012. You use Table I. Your distribution period for 2013 is 26.9 (27.9 − 1) years. Your distribution period for 2014 is 25.9 (27.9 −
2).
taxmap/pubs/p590-010.htm#en_us_publink1000230786You are the owner's surviving spouse and the sole designated beneficiary. The owner would have turned age
701/2
in 2012. Distributions begin in 2012. You become 69 years old in 2012. You use
Table 1. Your distribution period for 2012 is 17.8. For 2013, when you are 70
years old, your distribution period is 17.0. For 2014, when you are 71 years
old, your distribution period is 16.3.
taxmap/pubs/p590-010.htm#en_us_publink1000230787In some cases, you need to use the owner's life expectancy. You need to use it when the owner dies on or after the required beginning date and there is no designated beneficiary as of September 30 of the year following the year of the owner's death. In this case, use the owner's life expectancy for his or her age as of the owner's birthday in the year of death and reduce it by one for each subsequent
year.
taxmap/pubs/p590-010.htm#en_us_publink1000230788For your first distribution by the required beginning date, use your age and the age of your designated beneficiary as of your birthdays in the year you become age
701/2. Your combined life expectancy is at the intersection of your
ages.
If you are figuring your required minimum distribution for 2012, use your ages as of your birthdays in 2012. For each subsequent year, use your and your spouse's ages as of your birthdays in the subsequent year.
taxmap/pubs/p590-010.htm#en_us_publink1000230789For your first distribution by your required beginning date, use your age as of your birthday in the year you become age
701/2.
If you are figuring your required minimum distribution for 2012, use your age as of your birthday in 2012. For each subsequent year, use your age as of your birthday in the subsequent year.
taxmap/pubs/p590-010.htm#en_us_publink1000230790The following rules may apply to you.
taxmap/pubs/p590-010.htm#en_us_publink1000230791The yearly required minimum distribution can be taken in a series of installments (monthly, quarterly, etc.) as long as the total distributions for the year are at least as much as the minimum required amount.
taxmap/pubs/p590-010.htm#en_us_publink1000230792If you have more than one traditional IRA, you must determine a separate required minimum distribution for each IRA. However, you can total these minimum amounts and take the total from any one or more of the IRAs.
taxmap/pubs/p590-010.htm#en_us_publink1000230793Sara, born August 1, 1940, became 701/2
on February 1, 2011. She has two traditional IRAs. She must begin receiving her
IRA distributions by April 1, 2012. On December 31, 2010, Sara's account balance
from IRA A was $10,000; her account balance from IRA B was $20,000. Sara's
brother, age 64 as of his birthday in 2011, is the beneficiary of IRA A. Her
husband, age 78 as of his birthday in 2011, is the beneficiary of IRA B.
Sara's required minimum distribution from IRA A is $377 ($10,000 ÷ 26.5 (the distribution period for age 71 per Table III)). The amount of the required minimum distribution from IRA B is $755 ($20,000 ÷ 26.5). The amount that must be withdrawn by Sara from her IRA accounts by April 1, 2012, is $1,132 ($377 +
$755).
taxmap/pubs/p590-010.htm#en_us_publink1000230794If, in any year, you receive more than the required minimum amount for that year, you will not receive credit for the additional amount when determining the minimum required amounts for future years. This does not mean that you do not reduce your IRA account balance. It means that if you receive more than your required minimum distribution in one year, you cannot treat the excess (the amount that is more than the required minimum distribution) as part of your required minimum distribution for any later year. However, any amount distributed in your
701/2
year will be credited toward the amount that must be distributed by April 1 of
the following year.
taxmap/pubs/p590-010.htm#en_us_publink1000248453Justin became 701/2
on December 15, 2011. Justin's IRA account balance on December 31, 2010, was
$38,400. He figured his required minimum distribution for 2011 was $1,401
($38,400 ÷ 27.4). By December 31, 2011, he had actually received
distributions totaling $3,600, $2,199 more than was required. Justin cannot use
that $2,199 to reduce the amount he is required to withdraw for 2012, but his
IRA account balance is reduced by the full $3,600 to figure his required minimum
distribution for 2012. Justin's reduced IRA account balance on December 31,
2011, was $34,800. Justin figured his required minimum distribution for 2012 is
$1,313 ($34,800 ÷ 26.5). During 2012, he must receive distributions of at
least that amount.
taxmap/pubs/p590-010.htm#en_us_publink1000230795If as of September 30 of the year following the year in which the owner dies there is more than one beneficiary, the beneficiary with the shortest life expectancy will be the designated beneficiary if both of the following apply.
- All of the beneficiaries are individuals, and
- The account or benefit has not been divided into separate accounts or shares for each
beneficiary.
A single IRA can be split into separate accounts or shares for each beneficiary. These separate accounts or shares can be established at any time, either before or after the owner's required beginning date. Generally, these separate accounts or shares are combined for purposes of determining the minimum required distribution. However, these separate accounts or shares will not be combined for required minimum distribution purposes after the death of the IRA owner if the separate accounts or shares are established by the end of the year following the year of the IRA owner's
death.
The separate account rules cannot be used by beneficiaries of a
trust.
taxmap/pubs/p590-010.htm#en_us_publink1000230797A trust cannot be a designated beneficiary even if it is a named beneficiary. However, the beneficiaries of a trust will be treated as having been designated as beneficiaries if all of the following are true.
- The trust is a valid trust under state law, or would be but for the fact that there is no
corpus.
- The trust is irrevocable or will, by its terms, become irrevocable upon the death of the
owner.
- The beneficiaries of the trust who are beneficiaries with respect to the trust's interest in the owner's benefit are identifiable from the trust
instrument.
- The IRA trustee, custodian, or issuer has been provided with either a copy of the trust instrument with the agreement that if the trust instrument is amended, the administrator will be provided with a copy of the amendment within a reasonable time, or all of the
following.
- A list of all of the beneficiaries of the trust (including contingent and remaindermen beneficiaries with a description of the conditions on their
entitlement).
- Certification that, to the best of the owner's knowledge, the list is correct and complete and that the requirements of (1), (2), and (3), earlier, are
met.
- An agreement that, if the trust instrument is amended at any time in the future, the owner will, within a reasonable time, provide to the IRA trustee, custodian, or issuer corrected certifications to the extent that the amendment changes any information previously
certified.
- An agreement to provide a copy of the trust instrument to the IRA trustee, custodian, or issuer upon
demand.
The deadline for providing the beneficiary documentation to the IRA trustee, custodian, or issuer is October 31 of the year following the year of the owner's
death.
If the beneficiary of the trust is another trust and the above requirements for both trusts are met, the beneficiaries of the other trust will be treated as having been designated as beneficiaries for purposes of determining the distribution
period.
The separate account rules cannot be used by beneficiaries of a
trust.
taxmap/pubs/p590-010.htm#en_us_publink1000230798Special rules apply if you receive distributions from your traditional IRA as an annuity purchased from an insurance company. See Regulations sections 1.401(a)(9)-6 and 54.4974-2. These regulations can be found in many libraries and IRS offices.
Previous Page |
Table of Contents |
Index |
Next Page
