IRS Announces Delay to RMD Applicability Dates

The Internal Revenue Service (IRS) issued Announcement 2025-2 delaying the applicability dates until the 2026 distribution calendar year for certain portions of future final regulations relating to required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code (IRC). The delay is due to comments received saying it would be difficult to implement many of the provisions of the future final regulations in a timely manner.

The announcement adds that for periods before the applicability date of these amendments, taxpayers must apply a reasonable, good-faith interpretation of the statutory provisions underlying the amendments.