49. Timing and modes of distribution

Statement of Requirement: IRC § 401(a)(9); Reg. §§ 1.401(a)(9)-1 through 1.401(a)(9)-9, 1.411(d)-4, Q&A-10 and 301.7701- 18; Announcement 97-24, 1997-11 I.R.B. 24; Notice 97-75, 1997-51 I.R.B. 18; Rev. Proc. 2002- 29, 2002-24 I.R.B. 1176; Notice 2009-82, 2009-41 I.R.B. 491; Notice 2014-19, 2014-47 I.R.B. 979; Notice 2015-86, 2015-52 I.R.B. 887; Notice 2020-

84 | D e f i n e d C o n t r i b u t i o n P l a n L R M P a c k a g e 0 1 / 2 0 2 4

51, 2020-29 I.R.B. 73; Notice 2022-53, 2022-45 I.R.B. 437; Notice 2023-54, 2023-31 I.R.B. 382; Notice 2024-35, 2024-19 I.R.B. 1051

Sample Plan Language:

Article __________. REQUIRED MINIMUM DISTRIBUTIONS