[Code of Federal Regulations] [Title 26, Volume 5] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.401(a)(9)-0] [Page 195] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.401(a)(9)-0 Required minimum distributions; table of contents. This table of contents lists the regulations relating to required minimum distributions under section 401(a)(9) of the Internal Revenue Code as follows: Sec. 1.401(a)(9)-0 Required minimum distributions; table of contents. Sec. 1.401(a)(9)-1 Minimum distribution requirement in general. Sec. 1.401(a)(9)-2 Distributions commencing during an employee's lifetime. Sec. 1.401(a)(9)-3 Death before required beginning date. Sec. 1.401(a)(9)-4 Determination of the designated beneficiary. Sec. 1.401(a)(9)-5 Required minimum distributions from defined contribution plans. Sec. 1.401(a)(9)-6T Required minimum distributions for defined benefit plans and annuity contracts (temporary). Sec. 1.401(a)(9)-7 Rollovers and transfers. Sec. 1.401(a)(9)-8 Special rules. Sec. 1.401(a)(9)-9 Life expectancy and distribution period tables. [T.D. 8987, 67 FR 18994, Apr. 17, 2002]