SECURE 2.0 - Transition Relief Notice 2023 - 54

[Lee B]

Temporary Relief provided to taxpayers born in 1951, to RMD requirements for beneficiaries and RMD/Rollover confusion.

https://www.com.currentfederaltaxdevelopments.com/blog/2023/7/14/irs-defers-proposed-regulation-rmd-requirements-by-at-least-one-year-provides-temporary-rollover-relief-to-those-born-in-1951

Secure 2.0  definitely needs a CPE class of it's own!