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Treasury Adopts Good Faith Rule for Minimum Distributions from Governmental Plans by Sutherland Asbill & Brennan LLP - Washington Office
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September 17, 2009
Previously published on 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. These regulations implement a provision of the Pension Protection Act of 2006 dictating that change. The final regulations also eliminate as superfluous two special RMD rules for governmental plans included in the 2004 RMD regulations:
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