October 7, 2022 IRS plans to finalize regulations on required minimum distributions from qualified plans In Notice 2022-53, the IRS has (1) announced its intention to issue final regulations regarding required minimum distributions under IRC Section 401(a)(9) that will apply no earlier than the 2023 distribution calendar year and (2) provided guidance on certain aspects of IRC Section 401(a)(9) that apply for 2021 and 2022. | ||||