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ARTICLE · 23 MARCH 2022

IRS Releases Proposed RMD Rule

Ice Miller LLP
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On February 24, 2022, the Internal Revenue Service (IRS) issued the long-awaited proposed rule ("Proposed Rule"), which addressed, in large part, the changes to required minimum distribution ("RMD") rules...

United StatesEmployment and HR
Gary Blachman
Gary Blachman
Audra J. Ferguson-Allen
Audra J. Ferguson-Allen
Kathleen Sheil Scheidt
Kathleen Sheil Scheidt
Tara Sciscoe
Tara Sciscoe
Christopher Sears
Christopher Sears
Austin Anderson
Austin Anderson
Robert Gauss
Robert Gauss
Melissa Proffitt
Melissa Proffitt

On February 24, 2022, the Internal Revenue Service (IRS) issued the long-awaited proposed rule  ("Proposed Rule"), which addressed, in large part, the changes to required minimum distribution ("RMD") rules made by the Setting Every Community Up for Retirement Enhancement Act of 2019 ("SECURE Act"). 

The Proposed Rule affects qualified 401(a) plans, 403(b) plans, governmental 457(b) plans, and IRAs. It updates regulations under Sections 401(a)(9), 402(c), 403(b), 457, 408, and 4974 of the Internal Revenue Code ("Code"), to replace the existing question-and-answer format and, in addition to changes made by the SECURE Act, to reflect other statutory amendments made since the RMD regulations were last issued in 2002. 

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