Include notes

Treas. Reg. § 1.401(a)(9)-2

Distributions commencing during an employee's lifetime.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29%289%29-2&asof=1968-09-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.