| Employee Plans News | December 18, 2025 |
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2025 Required Amendments List for Qualified and Section 403(b) Plans
Notice 2025-60 sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2025 RA List also applies to pre-approved plans with respect to interim amendments.
Notice 2025-60 will be in IRB: 2025-52, dated: December 22, 2025.
Notice 2026-02: Update for weighted average interest rates, yield curves, and segment rates
Notice 2026-02 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2025 used under section 417(e)(3)(D), the 24-month average segment rates applicable for December 2025, and the 30-year Treasury rates, as reflected by the application of section 430(h)(2)(C)(iv).
Notice 2026-02 will be in IRB: 2026-2, dated: January 5, 2026.
Required Minimum Distributions
Required Minimum Distributions (RMDs) are minimum amounts you must withdraw from your IRA or retirement plan account when you reach age 73.
You’re not required to take withdrawals from Roth IRAs or from designated Roth accounts in a 401(k) or 403(b) plan while the account owner is alive.
RMDs from an IRA
You can meet your RMD requirement by taking a withdrawal from one or more of your IRAs or SEP, SIMPLE and SARSEP IRAs. It’s not necessary to take a withdrawal from each of your IRAs, but your total taken across all IRAs must be at least equal to the total RMD due.
You are required to take RMDs beginning at age 73 from traditional IRAs, SEP, SIMPLE and SARSEP IRA plans, even if you’re still employed.
RMDs from a retirement plan
To satisfy the RMD requirements in a retirement plan, you must take RMDs separately from each of your retirement plans. If you reached age 73 in 2025, your RMDs must begin by April 1, 2026, or April 1 following the year you retire, whichever is later.
If you’re still employed by the plan sponsor, and not a 5% owner, your plan may allow you to delay taking RMDs from that workplace retirement plan until you retire.
Beneficiaries of IRAs and retirement plans are subject to RMD rules. Beneficiaries must take RMDs or be subject to a 25% excise tax on the amount that should have been distributed but was not.
For more information and future updates, visit IRS.gov/rmd and review Publication 590-B, Distribution from Individual Retirement Arrangements (IRAs).
Qualified Charitable Distributions
Individuals aged 70 ½ or older may be able to exclude a qualified charitable distribution (QCD) of up to $108,000 (for 2025) from their income each year. A QCD is a taxable distribution paid directly from an IRA (other than an ongoing SEP or SIMPLE IRA) to an eligible charitable organization. It cannot be paid to you as the IRA owner.
You must be at least 70 ½ when the QCD distribution is made to the charity.
A QCD may also count toward your required minimum distribution for the year.
A QCD does not affect your income and is tax-free if paid directly from the IRA to an eligible charitable organization and is available regardless of whether you itemize your deduction.
For more information, review Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs).
Find answers to many of your retirement plan or IRA questions at IRS.gov/Retirement.
If you need help with an account-specific question, basic information about retirement plan forms or the status of pending applications, call our Customer Account Services at 877-829-5500.
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