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. Treasury and the IRS received comments on the NPRM, and a public hearing was held on June 15, 2022.  These final regulations reflect consideration of those comments.