51. Timing and modes of distribution
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)(9); Treas. Reg. §§ 1.401(a)(9)-1,
1.401(a)(9)-2, 1.401(a)(9)-3, 1.401(a)(9)-4, 1.401(a)
(9)-5, 1.401(a)(9)-6, 1.401(a)(9)-7, 1.401(a)(9)-8,
1.401(a)(9)-9; and 1.411(d)-4, Q&A 10;
Announcement 97-24 , 1997-11 I.R.B. 24; Rev.
Rul. 2013-17 , 2013-38 I.R.B. 201; Notice 2014-19 ,
2014-17 I.R.B. 979; Notice 2015-86 , 2015-52
I.R.B. 887
Document Provision: _____
Sample Plan Language:
Article ____. DISTRIBUTION REQUIREMENTS.
Get a plain-English answer with a citation back to this text.
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