IRS Issues Announcement on Anticipated Applicability Date for Future Final Regulations Relating to Required Minimum Distributions

The IRS has issued an announcement regarding the anticipated applicability date for future final regulations relating to required minimum distributions (RMDs), under I.R.C. §401. The announcement includes background and clarifies that the IRS and Treasury anticipate that the final regulations will apply for the distribution calendar year that begins no earlier than 6 months after the date that final regulations are issued in the Federal Register. [IRS Announcement 2026-7, I.R.B. 2026-11 (March 9, 2026)]