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TREAS/IRS RIN: 1545-BQ66 Publication ID: Fall 2023 
Title: SECURE 2.0 Updates to Required Minimum Distribution Rules 

These proposed regulations will implement the changes to section 401(a)(9) made by sections 204, 302, 325, and 327 of the SECURE 2.0 Act. (Pub. L. 117-328, 136 Stat. 4459 (2022)). These proposed regulations are being issued contemporaneously with final regulations implementing changes to section 401(a)(9) made by the SECURE Act (Pub. L. 116-94, 133 Stat. 2534 (2019)) and various other provisions of the SECURE 2.0 Act.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.401(a)(9)-5   
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
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-103529-23 Drafting attorney: Brandon Ford (202) 317-4671 Reviewing attorney: Linda Marshall (202) 317-4825 Treasury attorney: Harlan Weller (202) 622-1001 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BP82 
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