The View from Proskauer on Developments in the World of Employee Benefits, Executive Compensation & ERISA Litigation
On April 16, 2024, IRS released Notice 2024-35 extending temporary relief for certain required minimum distributions (“RMD”) related to the SECURE Act’s 10-year distribution rule through 2024. This notice follows similar relief provided by the IRS in Notice 2022-53 and Notice 2023-54 for earlier periods.
Background
For distributions before January 1, 2020, the Internal Revenue…
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