51. Timing and modes of distribution
Section 4. Participant Elections to Defer Distributions.
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
a. ( ) any participant (other than a 5-percent owner) may elect, by April 1 of the calendar
year following the year in which the participant attains age 70½ the Applicable Age, to
defer distributions until the calendar year following the calendar year in which the
participant retires. If no such election is made, the participant will begin receiving
distributions by the April 1 of the calendar year following the year in which the
participant attains age 70½. the Applicable Age.
(Note to reviewer: Effective June 26, 2013, any retirement plan qualification rule that
applies because a participant is married must be applied with respect to a participant who
is married to an individual of the same sex. See Notice 2015-86, Notice 2014-19, Rev. Rul.
2013-17, and the decision in U.S. v. Windsor , 570 U.S. 12 (2013). For example, under the
required minimum distributind istribution rules of §I RC 401(a)(9) and the rollover rules
of §I RC 402(c), certain options are provided for a surviving spouse that are not available
to a non-spouse beneficiary. These options must be provided to a same-sex spouse.
For a fuller description of the guidance interpreting the Windsor decision, see the Note to reviewer at LRM # 46.)
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