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2025 Required Amendments List Addresses Required Minimum Distribution Changes (PDF)
Thomson Reuters / EBIA Link to more items from this source
[Guidance Overview]
Dec. 11, 2025

"Many 401(k) plans likely need to be amended to reflect the RMD applicable age change. Whether a plan needs to be amended to reflect the changes to post-death distributions will depend on the terms of the plan -- some may already provide for distribution of a participant's benefit earlier than required under this provision."  MORE >>

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