Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions
other · IRS · Rule · Published 2020-11-12 · Effective 2020-11-12 · 85 FR 72472
Document
Document number
2020-24723
Federal Register citation
85 FR 72472
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2020-11-12
Effective date
2020-11-12
Treasury docket
TD 9930
Abstract
This document sets forth final regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employer-provided retirement arrangements. These regulations affect participants, beneficiaries, and plan administrators of these qualified retirement plans and other tax- favored employer-provided retirement arrangements, as well as owners, beneficiaries, trustees and custodians of individual retirement accounts and annuities.