1545-BQ66 202504 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 regulations will implement the changes to section 401(a)(9) made by sections 204, 302, 325, and 327 of the SECURE 2.0 Act. (Division T of Pub. L. 117-328, 136 Stat. 4459 (2022)). An NPRM was published in the Federal Register on July 19, 2024 (contemporaneously with final regulations implementing changes to section 401(a)(9) made by the SECURE Act (Division O of Pub L.116-94,133Stat.2534(2019)) and various other provisions of the SECURE 2.0 Act). 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 Not subject to, not significant 26 CFR 1.401(a)(9)-5 26 CFR 1.401(a)(9)-2 26 CFR 1.401(a)(9)-4 26 CFR 1.401(a)(9)-6 26 CFR 1.401(a)(9)-8 26 CFR 1.401(a)(9)-9 26 CFR 1.402(c)-2 26 CFR 1.408-8 26 U.S.C. 7805 26 U.S.C. 401(a)(9) Pub. L. 117-328, secs. 204, 302, 325, and 327 No NPRM and Notice of Public Hearing 07/19/2024 89 FR 58644 NPRM Comment Period End 09/17/2024 Public Hearing 09/25/2024 89 FR 58644 Final Action 05/00/2026 REG-103529-23 Drafting attorney: Jessica S. Weinberger (202) 317-6349 Reviewing attorney: Linda Marshall (202) 307-6700 Treasury attorney: Scott Steadman (312) 292-2081 Treasury actuary: Harlan Weller (202) 622-1001 CC: EEE No Federal Local State Tribal 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