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Rev. Proc. 2019-45, page 1215.

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Internal Revenue Bulletin 2019-48 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-132210-18, page 1232. These proposed regulations would update the life expectancy and distribution period tables that are used to calculate required minimum distributions from qualified retirement plans, individual retirement accounts and annuities, and certain other tax-favored retirement arrangements.

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▸Contents — Internal Revenue Bulletin 2019-48

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