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ARTICLE · 29 MARCH 2022

The Internal Revenue Service (IRS) Issues Proposed Minimum Distribution Rules

Stark & Stark
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The Internal Revenue Service (IRS) recently issued much anticipated proposed regulations that clarify and revise some of the required minimum distribution (RMD) rules for qualified plans (i.e. 401ks, 403bs, etc.)...

United StatesEmployment and HR
Robert F. Morris
Robert F. Morris
Rosemary D. Durkin
Rosemary D. Durkin
Steven L. Friedman
Steven L. Friedman

The Internal Revenue Service (IRS) recently issued much anticipated proposed regulations that clarify and revise some of the required minimum distribution (RMD) rules for qualified plans (i.e. 401ks, 403bs, etc.) and individual retirement accounts (IRAs). While the proposed regulations are subject to further action in the late Spring of 2022, they contain a few important potential changes for both spouse and non-spouse beneficiaries.

Many of the proposed distribution rules depend, in part, on whether the account owner died before or after the applicable required beginning date for distributions. Under the SECURE Act, this was increased to age 72.

The following describes a few of the many rules proposed by the IRS:

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