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Chapter 6 Minimum required distributions the final ...
Chapter 6 Minimum DISTRIBUTION REQUIREMENTS UNDER 401(a)(9) Page 6-1 Chapter 6 Minimum required distributions the final regulations under Code section 401(a)(9) By John Almquist (Pacific Coast) And Steve Linder (R&A) and Larry Heben (R&A), Reviewers INTERNAL REVENUE SERVICE TAX EXEMPT AND GOVERNMENT ENTITIES Table of contents TABLE OF CONTENTS ---------------------------------------- ---------------------------------------- -------------------------1 BACKGROUND OF section 401(A)(9) ---------------------------------------- ---------------------------------------- ---4 INTRODUCTION STATUTORY HISTORY--------------------------------- ---------------------------------------- ------------------- 4 TRA 86 AND THE SMALL BUSINESS JOB PROTECTION ACT------------------------------------- ---------------------------- 4 SBJPA DID NOT AMEND 411(D)(6) FOR WHEN CHANGING 401(A)(9) ---------------------------------------- --------------- 5 TO CORRECT CONFLICT BETWEEN SBJPA AND 411(D)(6) ---------------------------------------- ---------------------------- 5 CONDITIONS TO USE THE THIRD OPTION---------------------------------- ---------------------------------------- ---------------- 6 THE DELAYED DISTRIBUTION TO RETIREMENT CAN BE MADE BY PLAN AMENDMENT------------------------------- ------ 6 PROPOSED AND final
Dec 31, 1998 · CHAPTER 6 MINIMUM DISTRIBUTION REQUIREMENTS UNDER 401(a)(9) Page 6-4 Background of Section 401(a)(9) Introduction statutory history Section 401(a)(9) (“I.R.C. 401(a)(9)”) was added to the Code by the Self-Employed Individuals Retirement Act of 1962 and was expanded to all
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