A-2025-02: Anticipated Applicability Date for Future Final Regulations Relating to Required Minimum Distributions

On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code and related provisions in the Federal Register (89 FR 58644). The proposed regulations were generally proposed to apply for purposes of determining RMDs for calendar years beginning on or after January 1, 2025. Announcement 2025-02 provides that the Treasury Department and the IRS anticipate that certain portions of future regulations finalizing the proposed regulations will apply beginning in the 2026 distribution calendar year.

Announcement 2025-02 will be in IRB: 2025-2, dated January 6, 2025.

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