Cal. Code Regs. Tit. 2, § 599.144 - Minimum Required Distributions
Notwithstanding any other provision of the plan to the contrary, in complying with the requirements of Sections 20731, 75085.1 and 75088.3 of the Government Code, distributions from the plan shall be made in accordance with a reasonable and good faith interpretation of Section 401(a)(9) of the Internal Revenue Code, including the incidental death benefit requirement in Section 401(a)(9)(G) and the Treasury Regulations thereunder, pursuant to 26 C.F.R. part 1.401(a)(9)-1, Q&A-2(d).
Notes
Note: Authority cited: Sections 20121 and 75505, Government Code. Reference: Section 75505, Government Code; Section 401(a)(9), Title 26, United States Code; and 26 C.F.R. part 1.401(a)(9)-1, Q&A-2(d).
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