Regulatory Updates
Regulatory Updates provide quick access to employee benefit regulations, rulings and other guidance released by governmental agencies in the U.S. and Canada.
New updates to this page may be included in Today’s Headlines which is emailed to International Foundation members each business day. Inquiries regarding these updates should be directed to the Benefits Knowledge Center at the International Foundation at (888) 334-3327, option 5 or [email protected].
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IRS Announces Delay to RMD Applicability Dates
The Internal Revenue Service (IRS) issued Announcement 2025-2 delaying the applicability dates until the 2026 distribution calendar year for certain portions of future final regulations relating to required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code (IRC). The delay is due to comments received saying it would be difficult to implement many of the provisions of the future final regulations in a timely manner.
The announcement adds that for periods before the applicability date of these amendments, taxpayers must apply a reasonable, good-faith interpretation of the statutory provisions underlying the amendments.
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