Include notes

Treas. Reg. § 1.401(a)(9)-0

Required minimum distributions; table of contents.

CFR 2004 annual edition (revised as of 2004-04-01) · in effect Apr 1, 2003 to Apr 1, 2005 · last amended by T.D. 8987, 67 FR 18994, Apr. 17, 2002
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.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29%289%29-0&asof=2003-09-30 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.