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Proposed RMD Regulations Interpret the SECURE Act

A review of key provisions.

The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 20191 was enacted on Dec. 20, 2019 as part of the Further Consolidated Appropriations Act, 2020.  The Internal Revenue Service released proposed regulations (proposed regs) under the SECURE Act on Feb. 24, 2022.2 These are only proposed regs, so they may change when final regulations are issued.


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