Internal Revenue Bulletin:  2004-26 

June 28, 2004 

EMPLOYEE PLANS


Table of Contents

T.D. 9130 T.D. 9130

Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. This document also contains a change to the separate account rules in the final regulations concerning required minimum distributions for defined contribution plans.


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