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TREAS/IRS RIN: 1545-BQ66 Publication ID: 2026 
Title: SECURE 2.0 Updates to Required Minimum Distribution Rules 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401(a)(9)    Pub. L. 117-328, secs. 204, 302, 325, and 327   
Legal Deadline:  None
Timetable:
Action Date FR Cite
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  07/00/2026 
Additional Information: REG-103529-23 Drafting attorney: Arslan Malik, (202) 317-4102 Reviewing attorney: Jessica Weinberger, (202) 317-6349 Treasury actuary: Scott Steadman, (312) 292-2081 CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BP82 
Agency Contact:
Arslan Malik
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5422,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086
Email: arslan.malik@irscounsel.treas.gov