{"description":"Documents matching '\"required minimum distributions\"', published on or after 07/01/2024, and from Internal Revenue Service","count":2,"total_pages":1,"results":[{"title":"Required Minimum Distributions","type":"Rule","abstract":"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 affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities.","document_number":"2024-14542","html_url":"https://www.federalregister.gov/documents/2024/07/19/2024-14542/required-minimum-distributions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14542.pdf?1721306712","publication_date":"2024-07-19","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"interest in trust. \n (3) Special definition of designated beneficiary. \n (h) Documentation requirements for trusts. \n (1) General rule. \n (2) <span class=\"match\">Required minimum distributions</span> while employee is still alive. \n (3) <span class=\"match\">Required minimum distributions</span> after death. \n (4) Relief for discrepancy between trust instrument and employee certifications or earlier trust instruments. \n \n § 1.401(a)(9)-5 <span class=\"match\">Required minimum distributions</span> from defined contribution plans. \n \n (a) General rules. \n (1) In general. \n (2) Distribution calendar year. \n (3) Time for distributions."},{"title":"Required Minimum Distributions+","type":"Proposed Rule","abstract":"This document sets forth proposed regulations that would provide guidance 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 eligible deferred compensation plans under section 457. These proposed regulations would affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities. This document also provides notice of a public hearing.","document_number":"2024-14543","html_url":"https://www.federalregister.gov/documents/2024/07/19/2024-14543/required-minimum-distributions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14543.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14543.pdf?1721306712","publication_date":"2024-07-19","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"represents a catch-up of missed hypothetical <span class=\"match\">required minimum distributions</span>) is treated as a required minimum distribution that is not eligible for rollover. Section 1.402(c)-2(j)(4)(iii), which provides rules for the calculation of the hypothetical <span class=\"match\">required minimum distributions</span>, includes the assumption that the election in § 1.401(a)(9)-5(g)(3)(i) was in effect for the spouse. The 2024 final regulations reserve § 1.402(c)-2(j)(4)(vii) for an example of the calculation of the hypothetical <span class=\"match\">required minimum distributions</span>, and proposed § 1.402(c)-2(j)(4)(vii)"}]}