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]
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