Brief Case
Pension Resource

Treas. Reg. § 1.401(a)(9)-0

Required minimum distributions; table of contents.
eCFR amendment effective 2016-05-18 · superseded Jul 19, 2024 · last amended by T.D. 9130, 69 FR 33293, June 15, 2004
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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)-0 Required minimum distributions; table of contents.§ 1.401(a)(9)-1 Minimum distribution requirement in general.§ 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.§ 1.401(a)(9)-3 Death before required beginning date.§ 1.401(a)(9)-4 Determination of the designated beneficiary.§ 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.§ 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.§ 1.401(a)(9)-7 Rollovers and transfers.§ 1.401(a)(9)-8 Special rules.§ 1.401(a)(9)-9 Life expectancy and distribution period tables.
Source credit, amendments & notes

[T.D. 8987, 67 FR 18994, Apr. 17, 2002, as amended by T.D. 9130, 69 FR 33293, June 15, 2004]

Treas. Reg. § 1.401(a)(9)-0 — Required minimum distributions; table of contents. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29%289%29-0&asof=2005-07-12 · 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)