1545-BP82 202004 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance on 401(a)(9) Required Minimum Distributions

Regulations to provide guidance on changes to the required minimum distribution rules applicable to qualified retirement plans and individual retirement arrangements made by the SECURE Act and to clarify rules on determining the designated beneficiary for purposes of applying the required minimum distribution rules.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage Undetermined No Not subject to, not significant 26 CFR 1.401(a)(9)-1 (revision) 26 CFR 1.401(a)(9)-2 (revision) 26 CFR 1.401(a)(9)-3 (revision) 26 CFR 1.401(a)(9)-4 (revision) 26 CFR 1.401(a)(9)-5 (revision) 26 CFR 1.401(a)(9)-6 (revision) 26 CFR 1.401(a)(9)-7 (revision) 26 CFR 1.401(a)(9)-8 (revision) ... 26 U.S.C. 7805 26 U.S.C. 401(a)(9) No NPRM 12/00/2020 REG-105954-20 (NPRM) Drafter attorney: Brandon Ford (202) 317-4148 Reviewer attorney: Laura Warshawsky (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC: EEE Undetermined None No No No Brandon Ford M. Senior Technician Reviewer 1545 Internal Revenue Service IRS 202 317-4671 855 605-5282 brandon.m.ford@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4302, Washington DC 20224