{"abstract":"In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance concerning required minimum distributions for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. The regulations will provide the public with guidance necessary to comply with the law and will affect administrators of, participants in, and beneficiaries of qualified plans; institutions that sponsor and individuals who administer individual retirement plans, individuals who use individual retirement plans for retirement income, and beneficiaries of individual retirement plans; and employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts and beneficiaries of such contracts and accounts. The text of those temporary regulations also serves as the text of these proposed regulations.","action":"Notice of proposed rulemaking by cross-reference to temporary regulations.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/04/17/02-8964.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"67 FR 18834","comment_url":null,"comments_close_on":"2002-07-16","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by July 16, 2002.","disposition_notes":null,"docket_ids":["REG-108697-02"],"dockets":[],"document_number":"02-8964","effective_on":null,"end_page":18835,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/04/17/02-8964.xml","html_url":"https://www.federalregister.gov/documents/2002/04/17/02-8964/required-distributions-from-retirement-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-8964?publication_date=2002-04-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-04-17/02-8964/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":140,"last_updated":"2026-10-25 10:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-04-17/pdf/02-8964.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-04-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/04/17/02-8964.txt","regulation_id_number_info":{"1545-BA60":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BA60/required-distributions-from-retirement-plans","title":"Required Distributions from Retirement Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BA60&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA60"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":18834,"subtype":null,"title":"Required Distributions From Retirement Plans","toc_doc":"Retirement plans; required distributions; cross-reference","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":67}