The Internal Revenue Service (IRS) has issued proposed regulations to required minimum distributions from qualified plans, section 403(b) annuity contracts and custodial accounts, individual retirement arrangements (IRAs), and eligible deferred compensation plans under Internal Revenue Code Section 457. These proposed regulations reflect amendments to the Internal Revenue Code made by the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). Written or electronic comments will be received by the IRS through May 25, 2022.