IRS Pushes Back RMD Rules Again — What It Means for Your Retirement Clients

The IRS just gave retirement planners another year to breathe. Final regulations on required minimum distributions (RMDs) under Section 401(a)(9) won't apply until at least six months after they hit the Federal Register — which means the 2026 plan year is likely exempt.

Translation: if you've been operating under interim guidance and crossing your fingers, you can stop sweating. For now.

Why This Matters

RMD rules have been in flux since the SECURE Act rewrote the playbook in 2019. Then SECURE 2.0 came along in 2022 and complicated things further. Practitioners have been working with proposed regs and transitional relief while waiting for the IRS to finalize the rules.

The delay announcement means:

• No surprises for 2026 compliance. You won't have to scramble mid-year to adjust client plans.

• More time to prepare. When final regs do drop, you'll have at least six months to implement changes.

• Continued reliance on existing guidance. Keep using the proposed regs and transition rules you've been following.

What Changed (and What Didn't)

The SECURE Acts changed several RMD rules — most notably the 10-year distribution requirement for non-spouse beneficiaries. But the proposed regulations added layers of complexity around annual distribution requirements within that 10-year window.

Practitioners pushed back hard. The rules were confusing. Compliance was a nightmare. And the IRS kept issuing transitional relief every year because even they knew the system wasn't ready.

This latest delay is essentially the IRS admitting: "We're still working on it."

What You Should Do

Keep doing what you're doing. Document your RMD calculations based on current proposed regulations. Stay on top of IRS notices for any additional transitional relief. And when those final regs eventually publish, block out a morning to read through the changes.

For clients nearing retirement or already taking distributions, remind them that the rules are still in flux. Set expectations that adjustments may be necessary once final guidance arrives. Nobody likes surprises in their retirement planning.

The Bigger Picture

This is the third year in a row the IRS has punted on finalizing these rules. That's not great for certainty, but it beats rushing out regulations that don't work in practice.

The delay gives Treasury more time to get it right. It gives software vendors more time to build compliant tools. And it gives you more time to prepare your clients for whatever changes are coming.

In the meantime, keep tracking IRS announcements on RMDs. Subscribe to Journal of Accountancy updates. And when those final regs do drop, you'll be ready.

Bottom line: The 2026 plan year stays under current transitional rules. Final RMD regulations are still months away. Use this time to get your processes tight so you're not scrambling when the rules finally land.