federal_register: E9-21453

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E9-21453 Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans Rule This document contains final regulations under sections 401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of governmental plans. 2009-09-08 2009 9 https://www.federalregister.gov/documents/2009/09/08/E9-21453/reasonable-good-faith-interpretation-of-required-minimum-distribution-rules-by-governmental-plans https://www.govinfo.gov/content/pkg/FR-2009-09-08/pdf/E9-21453.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under sections 401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of...  

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