Proposed Rule2022-10624
Required Minimum Distributions; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 20, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The IRS published a document in the Federal Register of February 24, 2022, concerning required minimum distributions from qualified plans; section 403(b) annuity contracts; custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and eligible deferred compensation plans under section 457. The document contained an incomplete phrase.
Full Text
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<title>Federal Register, Volume 87 Issue 98 (Friday, May 20, 2022)</title>
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[Federal Register Volume 87, Number 98 (Friday, May 20, 2022)]
[Proposed Rules]
[Pages 30845-30846]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-10624]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 54
[REG-105954-20]
RIN 1545-BP82
Required Minimum Distributions; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking and notice of
public hearing.
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SUMMARY: The IRS published a document in the Federal Register of
February 24, 2022, concerning required minimum distributions from
qualified plans; section 403(b) annuity contracts; custodial accounts,
and retirement income accounts; individual retirement accounts and
annuities; and eligible deferred compensation plans under section 457.
The document contained an incomplete phrase.
DATES: Written or electronic comments and outlines for a public hearing
are still accepted and must be received by May 25, 2022. Outlines of
topics to be discussed at the public hearing scheduled for June 15,
2022, at 10 a.m. must be received by May 25, 2022.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-105954-
20) by following the online instructions for submitting comments. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The IRS expects to have limited personnel available to
process public comments that are submitted on paper through mail. Until
further notice, any comments submitted on paper will be considered to
the extent practicable. The Department of the Treasury (Treasury
Department) and the IRS will publish for public availability any
comment submitted electronically, and to the extent practicable on
paper, to its public docket. Send paper submissions to: CC:PA:LPD:PR
(REG-105954-20), Room 5203, Internal Revenue Service, P.O. Box 7604,
Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning this correction notice,
Brandon M. Ford, or Linda S.F. Marshall, (202) 317-6700; concerning
submissions of comments and outlines of topics for the public hearing,
Regina Johnson, (202) 317-5177 (not toll-free numbers) or
<a href="/cdn-cgi/l/email-protection#9dede8fff1f4fef5f8fceff4f3faeeddf4efeeb3faf2eb"><span class="__cf_email__" data-cfemail="8dfdf8efe1e4eee5e8ecffe4e3eafecde4fffea3eae2fb">[email protected]</span></a>.
[[Page 30846]]
SUPPLEMENTARY INFORMATION:
Correction
In the Federal Register of February 24, 2022, in FR Doc 2022-02522,
on page 10545, in the second column, correct paragraph (o)(6)(iii) to
read:
Total future expected payments. Total future expected payments
means the total future payments expected to be made under the annuity
contract as of the date the contract is annuitized, based on the
mortality rates contained in Sec. 1.401(a)(9)-9(e), and without regard
to any increases in annuity payments after that date.
Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-10624 Filed 5-19-22; 8:45 am]
BILLING CODE 4830-01-P
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