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Text of IRS Memo for EP Employees on Missing Participants and Beneficiaries and Required Minimum Distributions (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Oct. 30, 2017
"This memorandum directs EP examiners not to challenge a qualified plan as failing to satisfy the required minimum distribution (RMD) standards under Internal Revenue Code Section 401(a)(9) in [specified] circumstances ... This memo addresses only the application of IRC Section 401(a)(9) to certain circumstances involving a plan's action related to a benefit of a participant or beneficiary whom the plan is unable to locate and does not address the application of any other qualification requirements or other applicable law, including Title I of ERISA." [TE/GE-04-1017-0033, Oct. 19, 2017]
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