SECURE Act of 2019
Change in required minimum distribution age


The Internal Revenue Service (IRS) generally requires that when deferred members reach a certain age prescribed by law, they begin receiving required minimum distributions from the plan. The federal Setting Every Community Up for Retirement Enhancement Act (SECURE Act) was enacted on December 20, 2019.  The SECURE Act changed the beginning age at which minimum distributions are required to begin effective in 2020.  Instead of age 70 ½, the Act specifies the age of 72. Specifically, for members who turn 70 ½ on or after January 1, 2020, the CCCERA plan is now required to begin distributions by the later of:

  1. April 1 following the calendar year in which the member attains age 72 for distributions required to be made on or after January 1, 2020; or
  2. April 1 of the year following the calendar year in which the member terminates.

(Internal Revenue Code Section 401(a)(9)(C)(i)(I).)