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View More American Society of Enrolled Actuaries [ASEA] Webcasts and Conferences

SECURE Act and Other Proposed Changes to RMDs

American Society of Enrolled Actuaries [ASEA]

Mar. 11, 2020
Recorded Online
Webcast

On Nov. 8, IRS and Treasury published proposed regulations under section 401(a)(9), which affect RMD’s for both DC and DB plans, and IRA’s.  Then, on December 20, the SECURE Act was enacted and made major changes to the RMD rules for both the required beginning date and the “Stretch IRA” provisions. 

Learn about these two sets of changes and how they interact and explore how a drafting error made in the SECURE Act could affect both non-owner and owner RMD actuarial increases, absent a technical correction.

Learning Objectives:

  • Analyze the new required minimum distribution rules under the SECURE Act.
  • Explore how a technical correction needed under the SECURE can be to the disadvantage of non-owner participants.
  • Find out how much impact the IRS’s new proposed regulations have on the distribution periods for minimum required distributions.

Speaker:  Martin Pippins, Executive Director, ASEA

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