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IRS Delays Applicability Date of Proposed RMD Rules to 2026 Distribution Calendar Year
Kilpatrick Townsend 
[Guidance Overview] Dec. 30, 2024 "[T]he 2024 proposed regulations covered ... [1] Determination of the applicable age for employees born in 1959. [2] Partial annuitization of an individual's account in a defined contribution plan. [3] Distributions from designated Roth accounts. [4] Treatment of corrective distributions following missed RMDs. [5] Surviving spouse's election to be treated as the employee. [6] Effect of divorce after the purchase of a QLAC. [7] Distribution to a trust beneficiary." MORE >> |
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