Back when the SECURE Act passed in 2019, I wrote an article for Forbes called the “Why The SECURE Act Makes 2020 The Year of Missed RMDs.” The reality then was that the two biggest and most impactful ...

Last week, the IRS issued Notice 2023-54 (“Notice”) that provides a variety of relief for both plan sponsors and IRA providers, along with participants/IRA owners and their beneficiaries, while we ...

Editor’s Note: The SECURE Act, enacted on December 20, 2019, made significant changes to the required minimum distribution (RMD) rules for all qualified plans. It added a new subsection (H) to IRC ...

This notice provides guidance to financial institutions on reporting required minimum distributions for 2020 after the amendment of Sec. 401(a)(9) of the Internal Revenue Code by the Further ...