Data / Federal rules / 2024-14542
Required Minimum Distributions
The Internal Revenue Service published this final rule in the Federal Register on July 19, 2024. It took effect on September 17, 2024.
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What the agency says
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.
Key facts
- Document number
- 2024-14542
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 19, 2024
- Takes effect
- September 17, 2024
- Dates
- Effective date: These regulations are effective on September 17, 2024.
- Docket
- TD 10001
- Regulation ID (RIN)
- 1545-BP82
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 31; 26 CFR 54
- Topics
- Employment taxes; Excise taxes; Fishing vessels; Gambling; Health care; Income taxes; Penalties; Pensions; Railroad retirement; Reporting and recordkeeping requirements; Social security; Unemployment compensation
- Pages
- 69
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Everything from the Internal Revenue Service · Rules on employment taxes · Rules on excise taxes · Rules on fishing vessels · Published in July 2024
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.