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TREAS/IRS RIN: 1545-BP82 Publication ID: Spring 2020 
Title: ●Guidance on 401(a)(9) Required Minimum Distributions 
Abstract:

Regulations to provide guidance on changes to the required minimum distribution rules applicable to qualified retirement plans and individual retirement arrangements made by the SECURE Act and to clarify rules on determining the designated beneficiary for purposes of applying the required minimum distribution rules.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.401(a)(9)-1 (revision)    26 CFR 1.401(a)(9)-2 (revision)    26 CFR 1.401(a)(9)-3 (revision)    26 CFR 1.401(a)(9)-4 (revision)    26 CFR 1.401(a)(9)-5 (revision)    26 CFR 1.401(a)(9)-6 (revision)    26 CFR 1.401(a)(9)-7 (revision)    26 CFR 1.401(a)(9)-8 (revision)    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401(a)(9)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2020 
Additional Information: REG-105954-20 (NPRM) Drafter attorney: Brandon Ford (202) 317-4148 Reviewer attorney: Laura Warshawsky (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC: EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Brandon M. Ford
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4302,
Washington, DC 20224
Phone:202 317-4671
Fax:855 605-5282
Email: brandon.m.ford@irscounsel.treas.gov