top of page

New Regulations Update Life Expectancy Tables

The Internal Revenue Service has issured final regulations relating to the life expectancy and distribution period tables used to calculate required minimum distributions from IRAs, and qualified retirement plans.

These regulations are of importance to plan participants, designated beneficiaries, and plan administrators of these qualified retirement plans, as well as owners, beneficiaries, trustees and custodians of IRAs. The final regulations apply to distribution calendar years (defined in Treasury Regulation § 1.401(a)(9)-5, Q&A-1(b)), beginning on or after January 1, 2022. A distribution calendar year is a calendar year for which a requireded miimum distribution (RMD) is required.

Recent Posts

See All

Estate Planning with Different Types of Trusts

A trust is a device for controlling how assets are held and distributed. Trusts can be revocable or irrevocable. There are many differnt types of trusts. A trust that is created during the lifetime of


bottom of page