Internal Revenue Bulletin:  2009-5 

February 2, 2009 

EMPLOYEE PLANS


Table of Contents

Notice 2009-9 Notice 2009-9

This notice provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (RMDs) for 2009 in light of the enactment of the Worker, Retiree, and Employer Recovery Act of 2008. Section 201 of the Act waives any RMDs for 2009 from individual retirement arrangements (IRAs) and retirement plans that hold participant benefits in individual accounts. This notice modifies the reporting requirements applicable to RMDs from IRAs to reflect the waiver of the RMD rules for 2009. Notice 2002-27 modified.


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