federal_register: 2020-24723

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2020-24723 Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Rule This document sets forth final regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employer-provided retirement arrangements. These regulations affect participants, beneficiaries, and plan administrators of these qualified retirement plans and other tax- favored employer-provided retirement arrangements, as well as owners, beneficiaries, trustees and custodians of individual retirement accounts and annuities. 2020-11-12 2020 11 https://www.federalregister.gov/documents/2020/11/12/2020-24723/updated-life-expectancy-and-distribution-period-tables-used-for-purposes-of-determining-minimum https://www.govinfo.gov/content/pkg/FR-2020-11-12/pdf/2020-24723.pdf Treasury Department; Internal Revenue Service 497,254 This document sets forth final regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and... 1545-BP11

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