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November 5, 2020
2020-2632

IRS issues final regulations on life expectancy and distribution period tables for calculating required minimum distributions from qualified plans

The IRS has issued final regulations (TD 9930) with guidance on the life expectancy and distribution period tables used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employer-provided retirement arrangements. The final regulations apply to distribution calendar years beginning on or after January 1, 2022.

 

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