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