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Home→Tags Required Minimum Distributions

Tag Archives: Required Minimum Distributions

Required Minimum Distribution Transition Guidance

Posted on July 20, 2023 by Daniel EvansJuly 20, 2023

In Notice 2023-54, 2023-31 I.R.B. ____ (7/31/2023), the Internal Revenue Service has provided some guidance on transition rules for both the changes made by the SECURE 2.0 Act of 2022 (Division T of the Consolidated Appropriations Act of 2023, P.L. … Continue reading →

Posted in News, Rulings | Tagged Required Minimum Distributions

RMD Proposed Regulations

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 … Continue reading →

Posted in News, Rules and Regs. | Tagged Required Minimum Distributions

IRS Publication 590-B To Be Corrected

Posted on April 24, 2021 by Daniel EvansMay 25, 2021

In “IRS Publication 590-B and 10-Year RMDs,” it was reported that IRS Publication 590-B had caused concerns about the application of the new 10-year rule, because examples in the publication made it appear that beneficiaries of inherited individual retirement accounts … Continue reading →

Posted in News | Tagged Individual retirement account, Required Minimum Distributions

IRS Publication 590-B and 10-Year RMDs

Posted on April 19, 2021 by Daniel EvansApril 24, 2021

[Update (4/24/2021): According to the website MarketWatch, an unnamed “IRS spokesman” has said that the examples in IRS Publication 959-B are incorrect and will be revised to show that beneficiaries have 10 years to withdraw from an IRA “in whatever...

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Posted in Articles | Tagged Required Minimum Distributions

Guidance on Unnecessary RMDs in 2020

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

In Notice 2020-51, 2020-29 I.R.B. __ (7/9/2020), the Internal Revenue Service has provided additional guidance on whether (and how) taxpayers may return or rollover required minimum distributions (RMDs) that were taken in 2020 but that were no longer required following … Continue reading →

Posted in News | Tagged Individual retirement account, Required Minimum Distributions

No Required Minimum Distributions in 2020

Posted on April 5, 2020 by Daniel EvansApril 5, 2020

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), P.L. 116-136, enacted March 27, 2020, added a new § 401(a)(9)(I) that eliminates any required minimum distribution for the year 2020. New § 401(a)(9)(I)(i) states that the required distribution requirements...

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Posted in Articles | Tagged Required Minimum Distributions

Webcalculators SECURE Act Update

The Required Minimum Distribution Webcalculator has been updated to incorporate the changes made by the SECURE Act (Division O of P.L. 116-94). Specifically: The required beginning age for lifetime distributions has been changed from 70-1/2 to 72 for persons who … Continue reading →

Posted in News | Tagged Required Minimum Distributions

New (and Old) Minimum Required Distribution Rules Summarized

Posted on January 28, 2020 by Daniel EvansJuly 18, 2023

[This article has not yet been updated to reflect the regulations proposed at 87 F.R. 10504 (2/24/2022), the SECURE 2.0 Act of 2022, Division T of the Consolidated Appropriations Act of 2023, P.L. 117-328, or Notice 2023-54, 2023-31 I.R.B. ___...

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Posted in Articles | Tagged Required Minimum Distributions

Retirement Plan Mandatory Distribution Changes

Posted on December 23, 2019 by Daniel EvansJanuary 5, 2020

Among the more significant tax law changes made by the “Setting Every Community Up for Retirement Enhancement Act of 2019,” also known as the SECURE Act, enacted as Division O of P.L. 116-94, H.R. 1865, the “Further Consolidated Appropriations Act,...

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Posted in Articles, News | Tagged Required Minimum Distributions

Proposed New Life Expectancy Tables for Minimum Required Distributions

The Internal Revenue Service has published proposed regulations that include new life expectancy tables for minimum required distributions under I.R.C. § 401(a)(9), which applies to both qualified retirement plans and individual retirement accounts. “Updated Life Expectancy and Distribution Period Tables … Continue reading →

Posted in News, Rules and Regs. | Tagged Individual retirement account, Required Minimum Distributions, Retirement plan

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