Missed Year of Death RMD
It doesn’t appear that the automatic waiver of the missed year-of-death RMD made it into the final text of SECURE Act 2.0 – can you confirm?
It doesn’t appear that the automatic waiver of the missed year-of-death RMD made it into the final text of SECURE Act 2.0 – can you confirm?
Permalink Submitted by Alan - IRA critic on Wed, 2023-04-05 23:49
Year of death RMDs are not waived, but the proposed Secure Act Regs (not Secure 2.0) include an automatic extension of the deadline from 12/31 of the year of death to the filing due date including extensions for the year of death. If this deadline is met a Form 5329 for the year of death is not required. This provision is on the last page of the proposed Regs.