Skip to content
ChatProjectCodes

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.

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸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)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.