RMD Rules for Disabled and Chronically Ill Beneficiaries

The Setting Every Community Up for Retirement Enhancement (SECURE) Act’s proposed Treasury regulations (proposed regs) provide some guidance regarding the treatment of required minimum distributions (RMDs) from retirement accounts for disabled and chronically ill beneficiaries. Beneficiaries of individual retirement accounts and Roth IRAs¹ who are disabled or chronically ill (D/CI) are considered “eligible designated beneficiaries” (EDBs) and are part of a class of individual