The Internal Revenue Service has published new proposed regulations to address the changes to the required minimum distribution rules under the amendments to section 401(a)(9) made by sections 114 and 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). “Required Minimum Distributions,” REG-105954-20, 87 F.R. 10504 (2/24/2022).

The SECURE Act changes to section 401(a)(9) were summarized as “New (and Old) Minimum Required Distribution Rules Summarized” (1/28/2020), which will be updated as required by the new proposed regulations.

[3/25/2022 Update] See “Required Minimum Distributions: Correction,” 87 F.R. 15907 (3/21/2022), for some typographical corrections to the proposed regulations.