ADMINISTRATIVE

Announcement 2025-3, page 306.

This announcement amends the announcement number of Announcement 2024-39, 2024-39 I.R.B. 639, to Announcement 2024-33 by correcting several administrative references.

EMPLOYEE PLANS, EXCISE TAX, INCOME TAX

Announcement 2025-2, page 305.

On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code and related provisions in the Federal Register (89 FR 58644). The proposed regulations were generally proposed to apply for purposes of determining RMDs for calendar years beginning on or after January 1, 2025. This announcement provides that the Treasury Department and the IRS anticipate that certain portions of future regulations finalizing the proposed regulations will apply beginning in the 2026 distribution calendar year.

INCOME TAX

Announcement 2025-4, page 306.

This announcement corrects the publication of TD 10015 to add information about the Federal Register filing date and publication information.