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ARTICLE · 13 NOVEMBER 2020

IRS Issues Final Regulations Updating Required Minimum Distribution Life Expectancy Tables

Ice Miller LLP
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On November 6, 2020, the Internal Revenue Service ("IRS") announced final regulations updating the life expectancy and distribution period tables that are used to calculate required minimum distributions from tax-favored retirement arrangements.

United StatesEmployment and HR
Audra J. Ferguson-Allen
Audra J. Ferguson-Allen
Robert Gauss
Robert Gauss
Marc Sciscoe
Marc Sciscoe
Christopher Sears
Christopher Sears
Lisa Harrison
Lisa Harrison

On November 6, 2020, the Internal Revenue Service ("IRS") announced final regulations updating the life expectancy and distribution period tables that are used to calculate required minimum distributions from tax-favored retirement arrangements, including qualified retirement plans, Internal Revenue Code ("Code") Section 457 eligible deferred compensation plans, and Code Section 403(b) tax-sheltered annuities, as well as individual retirement accounts and annuities. The IRS had previously issued proposed regulations in November of 2019, pursuant to which the updated life expectancy tables and uniform lifetime table would have been applicable to distribution calendar years beginning on or after January 1, 2021. However, under the final regulations, the updated life expectancy tables and uniform lifetime table will apply for distribution calendar years beginning on or after January 1, 2022. The final regulations are scheduled to be published in the Federal Register on

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