"[1] A plan won't violate the rollover rules by failing to treat distributions between January 1 and July 31, 2023 to participants who reach age 72 in 2023 as eligible rollover distributions. [2] The 60-day indirect rollover period for such distributions is extended until September 30, 2023. [3] A defined contribution plan won't violate Code section 401(a)(9) by failing to make a 'specified RMD' to a beneficiary in 2023. [4] The Code section 4974 excise tax won't apply to a beneficiary because the beneficiary failed to take a 'specified RMD' in 2023."  MORE >>