EMPLOYEE PLANS
Internal Revenue Bulletin 2009-41 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9459, page 480. Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute.
Finding Lists begin on page ii.
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