72472 federal register vol 85 no 219 thursday november 12 2020 rules and regulations department of the treasury i section 401 a 9 and related section 401 a 9 b ...
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...Federal register vol no thursday november rules and regulations department of the treasury i section a related b iv if designated statutory provisions beneficiary is employee s surviving internal revenue service provides spouse may wait until regarding minimum required date would have cfr part distributions from qualified retirement attained age to begin receiving plans these ensure that assets plan which are c defines term afforded favorable tax treatment beginning for employees rin bp used primarily provide other than percent owners ira income participant while allowing as april calendar year updated life expectancy continue after following later distribution period tables death over lifetime in attains or purposes determining certain retires beneficiaries accordingly agency irs must commence action final regulation benefits an even specified within has not retired summary this document sets forth number years d providing guidance relating under once except case annuity pattern calcu...