Section 1.401(a)(9)-0 - [Effective until 9/17/2024] Required minimum distributions; table of contentsThis 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.T.D. 8987, 67 FR 18994, Apr. 17, 2002, as amended by T.D. 9130, 69 FR 33293, June 15, 2004