Transcription of DEPARTMENT OF THE TREASURY Internal Revenue Service
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DEPARTMENT OF THE TREASURY Internal Revenue Service
[4830-01-p] DEPARTMENT OF THE TREASURYI nternal Revenue Service 26 CFR Part 1[TD 9930]RIN 1545-BP11 Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required DistributionsAGENCY: Internal Revenue Service (IRS), : Final : This document sets forth final regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored employer-provided retirement arrangements. These regulations affect participants, beneficiaries, and plan administrators of these qualified retirement plans and other tax-favored employer-provided retirement arrangements, as well as owners, beneficiaries, trustees and custodians of individual retirement accounts and annuities.
designated beneficiary or who is younger than the designated beneficiary.5 Section 1.401(a)(9)-5, Q&A-5(c)(1) provides that the remaining life expectancy of the designated beneficiary is calculated as the life expectancy under the Single Life Table for the designated beneficiary’s age in the calendar year following the calendar
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