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TREAS/IRS

RIN: 1545-AY69

Publication ID: Fall 2002

Title: Required Distributions from Retirement Plans
Abstract: This regulation amends the Income Tax Regulations (26 CFR part 1) and the Pension Excise Taxes Regulations (26 CFR part 54) under sections 401, 403, 408, and 4974 of the Internal Revenue Code of 1986. These amendments are proposed to conform the regulations to sections 1121 and 1852 of the Tax Reform Act of 1986 (TRA of 1986) (100 Stat. 2464 and 2864), sections 521 and 713 of the Tax Reform Act of 1984 (TRA of 1984) (98 Stat. 865 and 955), sections 242 and 243 of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) (96 Stat. 521), and section 1404 of the Small Business Job Protection Act of 1996 (SBJPA) 110 Stat. 1791. The regulations provide guidance on the minimum distribution requirements under section 401(a)(9) for plans qualified under section 401(a). The rules are incorporated by reference for other retirement plans under section 408(a)(3) and (b)(6) for IRAs, section 403(b)(10) for tax sheltered annuities, and section 457(d) for eligible deferred compensation plans. Comprehensive proposed regulations under section 401(a)(9) were previously published in 1987. In 1997, amendments to those proposed regulations were published addressing the limited issue of trusts as designated beneficiaries.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Completed Actions
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1 26 CFR 54
Legal Authority: 26 USC 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	01/17/2001	66 FR 3928
Final Action Completed by TD 8987	04/17/2002	67 FR 18988

Additional Information: REG-130477-00 Drafting attorney: Cathy A. Vohs (202) 622-6090 Reviewing attorney: Marjorie Hoffman (202) 622-6090 Treasury attorney: W. Thomas Reeder (202) 622-1341 CC:TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
Related RINs: Related to 1545-AV82, Related to 1545-AY70
Agency Contact: Cathy V. Pastor Assistant Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6090 Email: cathy.v.pastor@irscounsel.treas.gov