IRS updates guidance on retirement plan RMDs

July 22, 2024

The IRS and Treasury have issued final regulations updating the required minimum distribution (RMD) rules.

The final regulations reflect changes made by the SECURE Act and the SECURE 2.0 Act impacting retirement plan participants, IRA owners and their beneficiaries.

At the same time, Treasury and the IRS issued proposed regulations, addressing additional RMD issues under the SECURE 2.0 Act.

The proposed regulations include provisions for which Treasury and IRS are soliciting public comments, including provisions addressing other changes relating to RMDs made by the SECURE 2.0 Act. Learn more.

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