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RMD Evolution, Part 2
Bricker Graydon Link to more items from this source
[Guidance Overview]
Apr. 26, 2023

"The Roth and surviving spouse amendments will give certain participants and beneficiaries the ability to defer distributions longer on a portion of their account balances, and the reduction in excise taxes will reduce future participant liabilities and may change plan administrator calculations when determining the best way to correct RMD failures."

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