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)-0Required minimum distributions; table of contents.
§ 1.401(a)(9)-1Minimum distribution requirement in general.
§ 1.401(a)(9)-2Distributions commencing during an employee's lifetime.
§ 1.401(a)(9)-3Death before required beginning date.
§ 1.401(a)(9)-4Determination of the designated beneficiary.
§ 1.401(a)(9)-5Required minimum distributions from defined contribution plans.
§ 1.401(a)(9)-6Required minimum distributions for defined benefit plans and annuity contracts.
§ 1.401(a)(9)-7Rollovers and transfers.
§ 1.401(a)(9)-8Special rules.
§ 1.401(a)(9)-9Life expectancy and distribution period tables.