July 14, 2023 IRS announces plans to finalize guidance on required minimum distributions from qualified plans and provides transition relief In Notice 2023-54, the IRS (1) announces its intention to issue final regulations related to required minimum distributions (RMDs) under IRC Section 401(a)(9), which will not apply before the 2024 distribution calendar year; and (2) provides transition relief in connection with the change in the required beginning date for RMDs under the SECURE 2.0 Act. Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor | ||||