§ 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.