The American Retirement Association wrote to the Internal Revenue Service to comment on the Department of Treasury’s and Internal Revenue Service’s Notice of Proposed Rulemaking regarding updated life expectancy and distribution period tables used for purposes of determining required minimum distributions. In the letter the American Retirement Association recommends that IRS and Treasury first issue proposed regulations on the SECURE Act changes to the rules for required minimum distributions and that final regulations be published at least six (6) months prior to the beginning of the calendar year for which they are effective.