IRS Proposes Revision of Minimum Distribution Requirements Required to Include SAFE Legislative Changes


While we were preparing this week’s edition of the EBIA Weekly, the IRS released proposed regulations that would reformulate minimum distribution requirement (RMD) rules to include changes made by the SECURE Act (see our Checkpoint article ). Those changes raised the age for determining an individual’s required starting date to age 72 from 70-1/2 (for individuals reaching age 70-1/2 after 2019), and changed the timing requirements for RMDs given to beneficiaries. were raised after the death of a participant significantly. The proposed regulations would be in effect for RMDs for 2022 and beyond, but working in accordance with them will be considered a reasonable, good faith interpretation of the SECURE Act changes for 2021 RMDs. We’ll cover these proposed regulations (scheduled for publication in the Federal Register today, Feb. 24) in next week’s EBIA Weekly. Meanwhile, for more information, see EBIA’s 401(k) Plans manual in Sections XII.I (“Minimum Benefits Required”) and XII.C.7 (“When Will Distribution Be Made After Death?”).

Contributing Editors: EBIA Staff.



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