1545-BQ66 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS SECURE 2.0 Updates to Required Minimum Distribution Rules

These final proposed regulations will implement the changes to section 401(a)(9) made by sections 204, 302, 325, and 327 of the SECURE 2.0 Act. (Pub. L. 117-328, 136 Stat. 4459 (2022)). These proposed regulations are being issued contemporaneously with final regulations implementing changes to section 401(a)(9) made by the SECURE Act (Pub. L. 116-94, 133 Stat. 2534 (2019)) and various other provisions of the SECURE 2.0 Act.  An NPRM was issued on July 19, 2024.  Treasury and the IRS received comments on the NPRM, and a public hearing was held on September 25, 2024.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.401(a)(9)-5 26 U.S.C. 7805 26 U.S.C. 401(a)(9) Pub. L. 117-328, secs. 204, 302, 325, and 327 No NPRM 07/19/2024 89 FR 58644 Public Hearing 07/19/2024 89 FR 58644 NPRM Comment Period End 09/17/2024 Final Action 06/00/2025 REG-103529-23 Drafting attorney: Jessica S. Weinberger (202) 317-6349 Reviewing attorney: Brandon Ford (202) 317-4671 Treasury actuary: Harlan Weller (202) 622-1001 CC:EEE No Undetermined No No No No 1545-BP82 Related to Jessica Weinberger S. Attorney 1545 Internal Revenue Service IRS 202 317-6349 jessica.s.weinberger@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4428, Washington DC 20224