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Treasury adopts good faith rule for minimum distributions from governmental plans

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 8 2009

The Department of the Treasury and the Internal Revenue Service have adopted regulations formalizing a "reasonable good faith" standard for required minimum distributions (RMDs) from governmental 401(a)414(d), 403(b) and 457(b) plans

Treasury adopts good-faith rule for minimum distributions from governmental plans

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • October 2 2009

The Treasury Department and the Internal Revenue Service adopted regulations formalizing a “reasonable good faith” standard for required minimum distributions (RMDs) from governmental 401(a)414(d), 403(b) and 457(b) plans

IRS releases advance draft of proposed regulations on governmental plans

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 9 2011

The Internal Revenue Service (IRS) has issued an advance notice of proposed rulemaking to release rules being considered for determining governmental plan status for qualified retirement plans under Internal Revenue Code (Code) section 414(d