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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. |
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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 |
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Timetable:
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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 |