02.24.26

IRS Issues Another RMD Rule Deadline Delay

by: Melanie Waddell

The Internal Revenue Service (IRS) has again delayed the effective date for proposed required minimum distribution (RMD) regulations under Secure 2.0 to at least Jan. 1, 2027. While most RMD rules from the Secure and Secure 2.0 Acts (2019 and 2022) are already in effect, some proposed regulations remain pending. The key provisions involve Section 327, allowing younger surviving spouses to treat an inherited IRA as their deceased spouse’s account for RMD purposes, gaining certain benefits without rolling it over. Originally slated for Jan. 1, 2025, the rules were previously postponed to Jan. 1, 2026.

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