Required minimum distributions; table of contents.

§ 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]