3-C-1 - Required Minimum Distributions

The IRS finalized new 401(a)(9) regulations in July 2024, reflecting SECURE Act and certain SECURE 2.0 changes, and proposed regulations for other SECURE 2.0 changes. While the changes were more significant for defined contribution plans, certain changes affect defined benefit plans as well. Speakers explain the changes at a high level, and the effects of 401(a)(9) on defined benefit plans, including special rules for 5% owners.

Speakers:

Mr. Syed Fahad Saghir

Alston & Bird, LLP

Credits:

CPD Credit: 1.50 EA Core Credit: 1.50 EA Ethics Credit: 0.00 EA Non-Core Credit: 0.00 EA Formal Credit: 1.50