SHRM_TLB_1.4.19

THE SECURE ACT – A SUMMARY OF SOME OF THE MORE NOTABLE PROVISIONS - PART II

A free white paper by Madison Pension Services, Inc.

Changes The Required Minimum Distribution (RMD) Rules Increases The Age That Living Participants Must Begin Taking RMDs: SECURE changes the RMD rules. It extends the initial required beginning date for living participants from the April 1st following the year in which the participant attains 70 ½ to such date following the attainment of age 72. It also extends the 5-year post death rule to 10 years.

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