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TREAS/IRS RIN: 1545-BP82 Publication ID: Fall 2023 
Title: Guidance on 401(a)(9) Required Minimum Distributions 

Regulations to provide guidance on changes to the required minimum distribution rules applicable to qualified retirement plans, individual retirement arrangements, section 403(b) plans and governmental section 457(b) plans made by the SECURE Act and to clarify rules on determining the designated beneficiary for purposes of applying the required minimum distribution rules. The regulations also provide guidance on statutory changes to the rollover rules of section 402(c) that have been made since regulations were first issued in 1995.

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 
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)    26 CFR 1.401(a)(9)-9 (revision)    26 CFR 1.402(c)-2 (revision)    26 CFR 1.402(c)-3 (deletion)    26 CFR 1.403(b)-6(e) (revision)    26 CFR 1.408-8 (revision)    26 CFR 1.457-6(d) (revision)    26 CFR 54.4974-1 (revision)    26 CFR 54.4974-2 (deletion)    ...     (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)    26 U.S.C. 402(c)    26 U.S.C. 403(b)    26 U.S.C. 408    26 U.S.C. 457    26 U.S.C. 4974    ...   
Legal Deadline:  None
Action Date FR Cite
NPRM and Notice of Public Hearing  02/24/2022  87 FR 10504   
NPRM Comment Period End  05/25/2022 
Final Action  12/00/2023 
Additional Information: REG-105954-20 (Final) Drafter attorney: Brandon Ford (202) 317-4148 Reviewer attorney: Linda Marshall (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