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51. Timing and modes of distribution

Section 1. General Rules.

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

Section 1.1. Precedence. Subject to Article ___, Joint and Survivor Annuity Requirements, the requirements of this article shall apply to any distribution of a participant’s interest and will take precedence over any inconsistent provisions of this plan.

282 | Defined Benefit Plan LRM Package 08/2020 06/2026

Section 1.2. Requirements of Regulations Incorporated. All distributions required under this article shall be determined and made in accordance with Code § IRC 401(a)(9), including the incidental death benefit requirement in Code § IRC 401(a)(9)(G), and the regulations thereunder.

Section 1.3. Limits on Distribution Periods. As of the first distribution calendar year, distributions to a participant, if not made in a single sum, may only be made over one of the following periods:

(a) the life of the participant,

(b) the joint lives of the participant and a designated beneficiary,

(c) a period certain not extending beyond the life expectancy of the participant, or

(d) a period certain not extending beyond the joint life and last survivor expectancy of the participant and a designated beneficiary.

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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