Department of Treasury July 19, 2024 – Federal Register Recent Federal Regulation Documents

Required Minimum Distributions+
Document Number: 2024-14543
Type: Proposed Rule
Date: 2024-07-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document sets forth proposed regulations that would provide guidance relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and eligible deferred compensation plans under section 457. These proposed regulations would affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities. This document also provides notice of a public hearing.
Required Minimum Distributions
Document Number: 2024-14542
Type: Rule
Date: 2024-07-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document sets forth final regulations relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and certain eligible deferred compensation plans. These regulations affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities.
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