other · IRS · Rule · Published 2024-07-19 · Effective 2024-09-17 · 89 FR 58886
Document
Document number
2024-14542
Federal Register citation
89 FR 58886
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2024-07-19
Effective date
2024-09-17
Treasury docket
TD 10001
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.