Notice 2023-54, page 382.

The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and employer plans pursuant to section 107 of the SECURE 2.0 Act of 2022, enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022). In addition, this notice provides guidance related to certain provisions of section 401(a)(9) that apply for 2021, 2022, and 2023, and the related excise tax under section 4974. Finally, the notice announces that the final regulations intended to be published relating to RMDs will apply for purposes of determining RMDs for calendar years beginning no earlier than 2024.