Sec. 1.401(a)(9)-0 Required minimum distributions; table of contents.
This table of contents lists the regulations relating to required minimum distributions under section 401(a)(9) of the Internal Revenue Code as follows:
Section 1.401(a)(9)-0 Required minimum distributions; table of contents.
Section 1.401(a)(9)-1 Minimum distribution requirement in general.
Section 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
Section 1.401(a)(9)-3 Death before required beginning date.
Section 1.401(a)(9)-4 Determination of the designated beneficiary.
Section 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
Section 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
Section 1.401(a)(9)-7 Rollovers and transfers.
Section 1.401(a)(9)-8 Special rules.
Section 1.401(a)(9)-9 Life expectancy and distribution period tables.
[Added by T.D. 8987, 67 FR 18988-19028, Apr. 17, 2002, as amended by T.D. 9130, 69 FR 33288-33302, June 15, 2004.]
