260 pages. "This document sets forth final regulations relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and certain eligible deferred compensation plans.... These regulations update several existing regulations under sections 401(a)(9), 402(c), 403(b), 457, and 4974 to reflect statutory amendments that have been made since those regulations were last issued and to clarify certain issues that have been raised in public comments and private letter ruling requests. These regulations also replace the question-and-answer format of the existing regulations under sections 401(a)(9), 402(c), 408, and 4974 with a standard format."  MORE >>

36 pages. "These proposed regulations would address various provisions that were reserved in the 2024 final regulations. These proposed regulations address sections 107, 202, 204, 302, 325, and 327 of the SECURE 2.0 Act ... and certain other issues.... [1] Determination of applicable age for employees born in 1959.... [2] Purchase of annuity contract with portion of employee's individual account -- rules of operation for aggregation option.... [3] Distributions from designated Roth accounts.... [4] Corrective distributions giving rise to reduction or waiver of the Section 4974 excise tax.... [5] Spousal election under Section 327 of the SECURE 2.0 Act.... [6] Divorce after purchase of qualifying longevity annuity contract.... [7] Outright distribution to trust beneficiary.... A public hearing has been scheduled for September 25, 2024."  MORE >>