Abbreviations›Rev. Rul. 2009-34, 2009-42 I.R.B. 502
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2009-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Under SIMPLE IRA plans (Notice 66) 39, 418 Eligible combined plans (Notice 71) 35, 262 Eligible rollover distributions, safe harbor explanations (Notice 68) 39, 423 Post serverance contributions (RR 32) 39, 398 Reasonable good faith interpretation of required minimum
distribution rules by governmental plans (TD 9459) 41, 480 Required minimum distributions for 2009, waiver (Notice 82)
41, 491 Regulations:
26 CFR 1.401(a)(9)–1, –6, amended; 1.403(b)–6, amended; reasonable good faith interpretation of required minimum distribution rules by governmental plans (TD 9459) 41, 480 26 CFR 54.9801–1, –2, amended; 54.9802–1, amended; 54.9802–3T, added; 54.9831–1, amended; Genetic Information Nondiscrimination Act (GINA) (TD 9464) 48, 692 Roth IRA, eligible rollover distributions (Notice 75) 39, 436 Statutory hybrid plans, interest crediting rates (Ann 82) 48, 720 Tax sheltered annuity contracts (RR 18) 27, 1
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