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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.401(a)(9)-0—Required minimum distributions; table of contents.

CFR

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.

Code of Federal Regulations

[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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