For U.S. taxpayers making mandatory withdrawals from an individual retirement account, 2010 may be a good year to take out more than necessary because tax rates may rise.

Required minimum distributions from the accounts, which are taxed as ordinary income, generally apply to people with a tax-deferred traditional IRA who are age 70 1/2 and older or inherited one from a parent or spouse.

Savers who may be in a higher tax bracket next year should consider withdrawing more than the minimum in 2010, said Mark Nash, a partner in the Dallas office of New York-based accounting and advisory firm PwC Private Company Services. Required withdrawals are based on a formula of the account balance and the individual’s age.

“Pulling out a large sum in 2010 would lessen the 2011 amount, and make that year’s distribution lower,” said Nash, who advises high-net-worth investors.

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