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TREAS/IRS RIN: 1545-BQ66 Publication ID: Fall 2024 
Title: SECURE 2.0 Updates to Required Minimum Distribution Rules 
Abstract:

These final 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.  An NPRM was issued on July 19, 2024.  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 
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
Timetable:
Action Date FR Cite
NPRM  07/19/2024  89 FR 58644   
Public Hearing  07/19/2024  89 FR 58644   
NPRM Comment Period End  09/17/2024 
Final Action  06/00/2025 
Additional Information: REG-103529-23 Drafting attorney: Jessica S. Weinberger (202) 317-6349 Reviewing attorney: Brandon Ford (202) 317-4671 Treasury actuary: 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:
Jessica S. Weinberger
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4428,
Washington, DC 20224
Phone:202 317-6349
Email: jessica.s.weinberger@irscounsel.treas.gov