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§ 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:

§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]

©2007 Leonard Gerstein LTD.

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