A Sneak Preview of Secure Act Regulations
Changes to the minimum distribution rules get some added wrinkles from the IRS.
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IRS Publication 590-B, "Distributions from Individual Retirement Arrangements (IRAs)," explains the minimum distribution rules to IRA owners and beneficiaries. The new edition (to be used "in preparing 2020 returns") contains tantalizing previews of what we can expect when the U.S. Treasury Department eventually issues regulations implementing the Secure Act's changes to the minimum distribution rules.