49. Timing and modes of distribution
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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-
238 | 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
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 ; Rev. Proc. 2002-73,
2002-2 C.B. 932; Notice 2009-82, 2009-41 I.R.B.
491; Rev. Rul. 2013-17; N otice 2014-19, 2014-47
I.R.B. 979; Notice 2015-86, 2015-52 I.R.B. 887;
Notice 2020-51, 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
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