IRS Announcement 2025-2 Delays Applicability Date of RMD rules in 2024 Proposed Regulations to 2026 Distribution Calendar Year
By EsqSocial Corporation 27/12/24
On December 18, 2024, the IRS issued Announcement 2025-2 which states that the IRS intends to extend the applicability date of many of the 2024 proposed regulations that provide guidance on the required minimum distribution (RMD) rules under the SECURE Act and SECURE 2.0 Act. The applicable 2024 proposed regulations, when eventually finalized, are now expected to apply beginning in the 2026 distribution calendar year, rather than beginning January 1, 2025, as originally proposed. Announcement...
By: Kilpatrick