Regulacje i polityka gospodarcza · 08/09/2009

Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans

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.