47. Commencement of benefits
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Code §I RC 401(a)(14); Treas. Reg. § 1.411(a)-11(c)
(7)
Document Provision: _____
Unless the participant elects otherwise, distribution of benefits will begin no later than the 60th day after the latest of the close of the plan year in which:
(1) the participant attains age 65 (or normal retirement age, if earlier),
(2) occurs the 10th anniversary of the year in which the participant commenced participation in the plan, or
(3) the participant terminates service with the employer.
Notwithstanding the foregoing, the failure of a participant and spouse to consent to a distribution while a benefit is immediately distributable, within the meaning of section _____of the plan, shall be deemed to be an election to defer commencement of payment of any benefit sufficient to satisfy this section.
(Note to reviewer: The blank should be filled in with the section number corresponding to LRM #45.)
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