Internal Revenue Service November 8, 2019 – Federal Register Recent Federal Regulation Documents

Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions
Document Number: 2019-24065
Type: Proposed Rule
Date: 2019-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document sets forth proposed regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employer-provided retirement arrangements. These regulations affect participants, beneficiaries, and plan administrators of these qualified retirement plans and other tax- favored employer-provided retirement arrangements, as well as owners, beneficiaries, trustees and custodians of individual retirement accounts and annuities. This document also provides a notice of a public hearing on these proposed regulations.
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