Last week, the IRS issued the long-awaited final regulations implementing the changes made by the SECURE Act. The regulations take effect 60 days from the date on which they were published (the publication date is July 19, 2024) and certain provisions apply for purposes of determining required minimum distributions for calendar years beginning on or after January 1, 2025. These final regulations largely follow the same structure as the proposed regulations issued in 2022, but include some changes, a few of which are (maybe pleasantly) surprising. This post covers some of the more notable changes in the final regulations as they relate to post-death planning for retirement benefits.
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