IRS Notice 2023-23 (Mar. 7, 2023) provides guidance on required minimum distributions (RMDs) for 2023
2023-03-15 Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMDs) for 2023 after the amendment to Code Sec. 401(a)(9) made by the “SECURE 2.0 Act of 2022” (SECURE 2.0 Act), P. L. 117-328, enacted on December 29, 2022. See IRS FAQ page. Division T included a number of retirement savings provisions. Section 107 amended section 401(a)(9)(C) of the Code to delay the required beginning date applicable…