Sec. 105. Increase in age for required beginning date for mandatory distributions
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Section 401(a)(9)(C)(i)(I) of the Internal Revenue Code of 1986 is amended by striking age 72 and inserting age 75 . Subparagraphs (B)(iv)(I) and (C)(ii)(I) of section 401(a)(9) of such Code are each amended by striking age 72 and inserting age 75 . The last sentence of section 408(b) of such Code is amended by striking age 72 and inserting age 75 . The amendments made by this section shall apply to distributions required to be made after December 31, 2020, with respect to individuals who attain age 72 after such date.