# Required Minimum Distributions
> **IRS** · Final regulations. · Published 2024-07-19 · Effective 2024-09-17 · 89 FR 58886
## Document
- **Document number:** 2024-14542
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 58886
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/07/19/2024-14542/required-minimum-distributions)
---
*AI Analytics · CC0 1.0*