Non-governmental employers that sponsor Section 457(b) deferred compensation plans should be mindful that December 31, 2025, is the deadline for plan amendments to reflect changes in law included in ...

Required minimum distributions, or RMDs, are the amounts that must be withdrawn each year from specific retirement plan accounts upon reaching the required minimum distribution age. These mandatory ...

As the year winds down, retirees must also plan for one of the most essential tax deadlines: required minimum distributions (RMDs). Retirees are required to withdraw a minimum amount from certain ...

If a trust is named as the beneficiary of an individual retirement account, how are the required minimum distributions (RMDs) for the beneficiary calculated? Is the answer different if the assets pass ...

Tax-exempt employers sponsoring 457(b) deferred compensation plans have until the end of the year to amend their plans—one year earlier than most other plan types. Initially, qualified and ...

In general, anyone with a tax-deferred retirement account must take withdrawals called required minimum distributions (RMDs) beginning at age 73. RMDs are calculated by dividing the retirement account ...