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Go to Pub. L. 107-16 (not yet in the library — opens the official source)
81 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. Notice 2023-54 — The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and emplo…
    IRCNoticesJul 31, 2023
    … be updated to reflect the change in the required beginning date under § 401(a)(9)(C) pursuant to § 107 of the SECURE 2.0 Act. They expressed concern that these revisions could take some time to implement and, as a result, plan participants and IRA owners who would have been required to begin receiving RMDs for calenda…