# Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions
> **IRS** · Final regulation. · Published 2020-11-12 · Effective 2020-11-12 · 85 FR 72472
## Document
- **Document number:** 2020-24723
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 72472
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/11/12/2020-24723/updated-life-expectancy-and-distribution-period-tables-used-for-purposes-of-determining-minimum)
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