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Today's Popular Updates › Retirement Plan › Required Minimum Distributions

A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +
A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous thirty days. less -
Laner Muchin, Ltd.

IRS Finalizes Required Minimum Distribution Regulations

Laner Muchin, Ltd. on

The IRS recently published its final regulations addressing changes to Tax Code Section 401(a)(9), relating to required minimum distributions (RMDs), under the Setting Every Community Up for Retirement Enhancement Act of 2019...more

Kilpatrick

Secure Act 2.0 – Summary of Key Provisions

Kilpatrick on

The House and Senate are moving forward on several versions of legislation, which are collectively known as the “Secure Act 2.0” because they would build off of the Secure Act, the last major retirement plan legislation...more

Dickinson Wright

IRS Grants Relief for 2020 RMDs

Dickinson Wright on

The IRS recently granted additional relief for retirement account owners due to Covid-19. Generally, when a person attains age 72 (previously age 70 ½) that person is required to begin taking required minimum distributions...more

Goulston & Storrs PC

IRS Adjusts Distribution Guidance: Taxpayers Who Took Required Minimum Distributions in 2020 May Be Able to Return Them To A...

Goulston & Storrs PC on

The IRS recently released Notice 2020-51, which provides further taxpayer-friendly guidance for the treatment of required minimum distributions paid from retirement accounts in 2020....more

Morgan Lewis

COVID-19: Two New Stops on the Roadmap to Relief for IRA Owners and Providers

Morgan Lewis on

The Internal Revenue Service (IRS) recently released new guidance in IRS Notice 2020-50 and Notice 2020-51 to help owners and beneficiaries of individual retirement accounts and individual retirement annuities (IRAs) and IRA...more

Kelley Drye & Warren LLP

IRS Issues Guidance on CARES Act for Retirement Plans

Kelley Drye & Warren LLP on

The IRS recently issued further guidance under the CARES Act expanding the categories of individuals eligible for coronavirus-related plan distributions and loans, and providing additional administrative guidance on relief...more

Nutter McClennen & Fish LLP

IRS Provides More Good News with Respect to Retirement Plan Required Minimum Distributions

Nutter McClennen & Fish LLP on

The Internal Revenue Service released Notice 2020-51, Guidance on Waiver of 2020 Required Minimum Distributions, pertaining to the waiver of 2020 required minimum distributions as described in Section 401(a)(9) of the...more

Dechert LLP

IRS Continues to CARE(S) – Releases Notices on Required Minimum Distributions and Safe Harbor Contributions

Dechert LLP on

The Internal Revenue Service released Notice 2020-51 on June 23, 2020, which provides additional Coronavirus related guidance relating to the waiver of 2020 required minimum distributions (RMDs) under certain defined...more

Blank Rome LLP

IRS Provides Rollover Relief for Skipped 2020 Required Minimum Distributions

Blank Rome LLP on

The Internal Revenue Code mandates that individuals receive annual required minimum distributions (“RMDs”) from employer tax-qualified retirement plans and IRAs. Until recently, RMDs had to begin by the April 1st following...more

Dentons

IRS Clarifies Retirement Account Changes from the CARES Act

Dentons on

In a prior blog post, we discussed the changes for retirement accounts coming from the CARES Act. The IRS recently released Notice 2020-50 and Notice 2020-51 to provide guidance and clarify some of those changes. The guidance...more

Ruder Ware

IRS Provides More Retirement Plan and IRA Relief

Ruder Ware on

Yesterday, the IRS issued additional guidance regarding two hot topics over the last six months: the waiver of the 2020 required minimum distributions (RMDs) from retirement plans and IRAs, and the change in the required...more

Morgan Lewis

COVID-19: A Roadmap to Relief for IRA Owners and Providers

Morgan Lewis on

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and recent formal and informal guidance from the Internal Revenue Service (IRS) provide important 2020 relief for owners and beneficiaries of individual...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

IRS proposes changes to life expectancy tables

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

People complain a lot about life these days, but one fun fact is that people are living longer than they did just 20 years ago. Thankfully, the Internal revenue Service (IRS) noticed too....more

Snell & Wilmer

IRS Changes Course on Lump Sums to Retirees

Snell & Wilmer on

In Notice 2019-18, the Internal Revenue Service (the “IRS”) changed its position and now will permit employers to offer lump sum payments to retirees who are currently receiving annuity payments from a defined benefit plan....more

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