{"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.","action":"Final 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/2024/07/19/2024-14542.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":54,"title":26}],"citation":"89 FR 58886","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on September 17, 2024.","disposition_notes":null,"docket_ids":["TD 10001"],"dockets":[{"supporting_documents":[{"title":"REG-105954-20 Public Hearing Agenda (Participants)","document_id":"IRS-2022-0003-0159"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-07-19","updated_at":"2024-09-03T17:13:19.938-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2022-0003-0166","allow_late_comments":false,"id":"IRS-2022-0003-0166","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2022-0003","title":"Required Minimum Distributions (REG-105954-20)"}],"document_number":"2024-14542","effective_on":"2024-09-17","end_page":58954,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/07/19/2024-14542.xml","html_url":"https://www.federalregister.gov/documents/2024/07/19/2024-14542/required-minimum-distributions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-14542?publication_date=2024-07-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-07-19/2024-14542/mods.xml","not_received_for_publication":null,"page_length":69,"page_views":{"count":71214,"last_updated":"2026-04-05 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14542.pdf?1721306712","publication_date":"2024-07-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/07/19/2024-14542.txt","regulation_id_number_info":{"1545-BP82":{"issue":"202404","html_url":"https://www.federalregister.gov/regulations/1545-BP82/guidance-on-401-a-9-required-minimum-distributions","title":"Guidance on 401(a)(9) Required Minimum Distributions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202404&RIN=1545-BP82&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP82"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"REG-105954-20 Public Hearing Agenda (Participants)","document_id":"IRS-2022-0003-0159"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP82/guidance-on-401-a-9-required-minimum-distributions","title":"Guidance on 401(a)(9) Required Minimum Distributions"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2022-0003","supporting_documents_count":1,"docket_id":"IRS-2022-0003","document_id":"IRS-2022-0003-0166","regulation_id_number":"1545-BP82","title":"Required Minimum Distributions (REG-105954-20)","checked_regulationsdotgov_at":"2024-07-20T19:00:07Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":58886,"subtype":null,"title":"Required Minimum Distributions","toc_doc":"Required Minimum Distributions","toc_subject":null,"topics":["Employment taxes","Excise taxes","Fishing vessels","Gambling","Health care","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":89}