Brief Case

Treas. Reg. § 1.401(a)(9)-0

Required minimum distributions; table of contents.
CFR 2004 annual edition (revised as of 2004-04-01) · superseded Apr 1, 2005 · last amended by T.D. 8987, 67 FR 18994, Apr. 17, 2002
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The earliest stored text of this section is effective Apr 1, 2003. Showing that version.
This table of contents lists the regulations relating to required minimum distributions under section 401(a)(9) of the Internal Revenue Code as follows:

§ 1.401(a)(9)-0Required minimum distributions; table of contents.

§ 1.401(a)(9)-1Minimum distribution requirement in general.

§ 1.401(a)(9)-2Distributions commencing during an employee's lifetime.

§ 1.401(a)(9)-3Death before required beginning date.

§ 1.401(a)(9)-4Determination of the designated beneficiary.

§ 1.401(a)(9)-5Required minimum distributions from defined contribution plans.

§ 1.401(a)(9)-6TRequired minimum distributions for defined benefit plans and annuity contracts (temporary).

§ 1.401(a)(9)-7Rollovers and transfers.

§ 1.401(a)(9)-8Special rules.

§ 1.401(a)(9)-9Life expectancy and distribution period tables.

Source credit, amendments & notes

[T.D. 8987, 67 FR 18994, Apr. 17, 2002]

Treas. Reg. § 1.401(a)(9)-0 — Required minimum distributions; table of contents. · CFR 2004 annual edition (revised as of 2004-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29%289%29-0&asof=1974-12-19 · printed Oct 16, 2026
Implements
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans
Glossary
required beginning date
Date by which RMDs must begin (generally April 1 after the applicable age or retirement).
Guidance addressing this section

No documents are primarily about this section.

Also cited in 3 other documents
IRS / Treasury
Treasury Decisions
  • T.D. 10001 Aug 12, 2024 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec…
Final Rules
  • 89 FR 58886 Jul 19, 2024 — Required Minimum Distributions
Proposed Rules
  • 87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 2003Mar 31, 2005CFR 2004 annual edition (revised as of 2004-04-01) run 127T.D. 8987, 67 FR 18994, Apr. 17, 2002View
Apr 1, 2005Jul 18, 2024eCFR amendment effective 2016-05-18 run 26T.D. 9130, 69 FR 33293, June 15, 2004View · Redline (sign in)
Jul 19, 2024Sep 16, 2024eCFR amendment effective 2024-07-19 run 26T.D. 9130, 69 FR 33293, June 15, 2004View · Redline (sign in)
Sep 17, 2024currenteCFR amendment effective 2024-09-17 run 2T.D. 10001, 89 FR 58907, July 19, 2024View · Redline (sign in)
Provision-level history (blame)