United States Government Publishing Office
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Regulatory Information
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2010-09-23
article
Required Distributions From Retirement Plans
Rules and Regulations
D09002ee1bde96694
D09002ee1bde9676c
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains final regulations concerning required minimum distributions under section 401(a)(9) for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. This document also contains a change to the separate account rules in the final regulations concerning required minimum distributions for defined contribution plans. These final regulations provide the public with guidance necessary to comply with the law and will affect administrators of, participants in, and beneficiaries of qualified plans; institutions that sponsor and administer individual retirement plans, individuals who use individual retirement plans for retirement income, and beneficiaries of individual retirement plans; and employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts and beneficiaries of such contracts and accounts.
69 FR 33288
https://www.govinfo.gov/app/details/FR-2004-06-15/04-13475
04-13475
fr15jn04-6
RIN 1545-BA60
4830-01-P
TD 9130
https://www.govinfo.gov/app/details/FR-2004-06-15/04-13475
https://www.govinfo.gov/content/pkg/FR-2004-06-15/html/04-13475.htm
https://www.govinfo.gov/content/pkg/FR-2004-06-15/pdf/04-13475.pdf
Income Taxes
Reporting and Recordkeeping Requirements
15 p.
33288
33302
69 FR 33288
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BA60
RIN 1545-BA60
Required Distributions From Retirement Plans; Federal Register Vol. 69, Issue
RULE
04-13475
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2004-06-15
TD 9130
4830-01-P
04-13475
Final regulations.
This document contains final regulations concerning required minimum distributions under section 401(a)(9) for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. This document also contains a change to the separate account rules in the final regulations concerning required minimum distributions for defined contribution plans. These final regulations provide the public with guidance necessary to comply with the law and will affect administrators of, participants in, and beneficiaries of qualified plans; institutions that sponsor and administer individual retirement plans, individuals who use individual retirement plans for retirement income, and beneficiaries of individual retirement plans; and employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts and beneficiaries of such contracts and accounts.
Effective Date: These regulations are effective June 15, 2004.
Cathy Vohs at (202) 622-6090.
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Retirement plans; required distributions,
Federal Register
Vol. 69, no. 114
Office of the Federal Register, National Archives and Records Administration
2004-06-15
continuing
daily
deposited
born digital
273 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2004-06-15
P0b002ee1809766c6
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr15jn04
https://www.govinfo.gov/app/details/FR-2004-06-15
https://www.govinfo.gov/content/pkg/FR-2004-06-15/pdf/FR-2004-06-15.pdf
https://www.govinfo.gov/content/pkg/FR-2004-06-15/xml/FR-2004-06-15.xml
fdlp
33271
33533
DGPO
2010-09-23
2023-05-04
FR-2004-06-15
machine generated
eng
FR
FR-2004-06-15
69
114