1545-BP82 202304 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, individual retirement arrangements, section 403(b) plans and governmental section 457(b) plans made by the SECURE Act and to clarify rules on determining the designated beneficiary for purposes of applying the required minimum distribution rules. The regulations also provide guidance on statutory changes to the rollover rules of section 402(c) that have been made since regulations were first issued in 1995.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 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 CFR 1.401(a)(9)-9 (revision) 26 CFR 1.402(c)-2 (revision) 26 CFR 1.402(c)-3 (deletion) 26 CFR 1.403(b)-6(e) (revision) 26 CFR 1.408-8 (revision) 26 CFR 1.457-6(d) (revision) 26 CFR 54.4974-1 (revision) 26 CFR 54.4974-2 (deletion) ... 26 U.S.C. 7805 26 U.S.C. 401(a)(9) 26 U.S.C. 402(c) 26 U.S.C. 403(b) 26 U.S.C. 408 26 U.S.C. 457 26 U.S.C. 4974 ... No NPRM and Notice of Public Hearing 02/24/2022 87 FR 10504 NPRM Comment Period End 05/25/2022 Final Action 06/00/2023 REG-105954-20 (Final) Drafter attorney: Brandon Ford (202) 317-4148 Reviewer attorney: Linda Marshall (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