The IRS issued Notice 2009-82, in which they addressed several issued relating to 2009-RMD amounts. Areas addressed include the following:
- The fact that certain 2009-RMD amounts can be rolled over
- The extension of the 60-day rollover period for 2009 RMD amounts
- The extension of certain election periods for beneficiaries,
- Relief available for plan sponsors, relating to 2009 RMD matters,
- Whether the available relief applies to 72(t)/SEPP distributions, and
- Whether the relief applies to distributions taken by beneficiaries.
