Internal Revenue Bulletin 2022-11 (PDF rendition): IRS Announcements

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Bulletin No. 2022–11
March 14, 2022
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
ADMINISTRATIVE
Announcement 2022-5, page 825.
The Office of Professional Responsibility (OPR) announc-
es recent disciplinary sanctions involving attorneys,
certified public accountants, enrolled agents, enrolled
actuaries, enrolled retirement plan agents, and apprais-
ers. These individuals are subject to the regulations
governing practice before the Internal Revenue Service
(IRS), which are set out in Title 31, Code of Federal
Regulations, Part 10, and which are published in pam-
phlet form as Treasury Department Circular No. 230.
The regulations prescribe the duties and restrictions
relating to such practice and prescribe the disciplinary
sanctions for violating the regulations.
T.D. 9962, page 823.
This guidance contains T.D. 9962, final regulations re-
lating to the user fees for the special enrollment ex-
aminations for enrolled agents and enrolled retirement
plan agents, the EA SEE and ERPA SEE, respectively.
In accordance with the guidelines in OMB Circular A-25,
the IRS has re-calculated its cost of overseeing the EA
SEE and determined that the full cost has increased
to $99 per part, plus an amount payable directly to
a third-party contractor. The IRS no longer offers new
enrollment as an ERPA or the ERPA SEE. Therefore, the
regulations increase the amount of the user fee for the
EA SEE from $81 to $99 per part and remove the user
fee for the ERPA SEE.
REG-114209-21, page 898.
This guidance contains proposed amendments to the
regulations relating to user fees for enrolled agents
and enrolled retirement plan agents. In accordance
with the guidelines in OMB Circular A-25, the IRS has
re-calculated its cost of overseeing the enrollment and
renewal program and determined that the full cost for
overseeing the renewal of enrolled retirement plan
agents has increased from $67 to $140. In addition,
the cost for overseeing both the enrollment and renew-
al of enrolled agents has increased from $67 to $140.
Therefore, the proposed regulations increase the re-
newal user fee for enrolled retirement plan agents from
$67 to $140. In addition, the proposed regulations in-
crease both the enrollment and renewal user fee for
enrolled agents from $67 to $140.
EMPLOYEE PLANS, EXCISE TAX,
INCOME TAX
REG-105954-20, page 828.
These proposed regulations provide guidance related
to the sections 114 and 401 of the Setting Every Com-
munity Up for Retirement Enhancement Act of 2019
(SECURE Act), enacted on December 20, 2019, as Di-
vision O of the Further Consolidated Appropriations Act
of 2019, Pub. L. 116-94, 133 Stat. 2534 (2019). Sec-
tion 114 of the SECURE Act increased the mandatory
age by which distributions from a retirement plan are
required to begin from 70½ to 72, and section 401 of
the SECURE Act limits the ability of designated benefi-
ciaries to take distributions over their life expectancies
unless they meet certain exceptions. In addition, the
regulations will seek to clarify certain issues related to
trusts as beneficiaries and situations under which a ben-
eficiary is identifiable for purposes of section 401(a)(9)
of the Code. These proposed regulations also provide
guidance related to eligible rollover distributions under
section 402(c) reflecting statutory changes to that sec-
tion since regulations were first issued in 1995.
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing of-
ficial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
March 14, 2022 Bulletin No. 2022–11

Part I
26 CFR 300.0 (amended), 300.4 (amended),
300.9 (removed), and 300.10 through 300.13
(redesignated)
T.D. 9962
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 300
User Fees Relating
to the Enrolled Agent
Special Enrollment
Examination and the
Enrolled Retirement Plan
Agent Special Enrollment
Examination
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
SUMMARY: These final regulations
amend existing regulations relating to the
user fees for the special enrollment exam-
inations for enrolled agents and enrolled re-
tirement plan agents. The final regulations
increase the amount of the user fee for each
part of the special enrollment examination
for enrolled agents (EA SEE). The final
regulations also remove the user fee for
the special enrollment examination for en-
rolled retirement plan agents (ERPA SEE)
because the IRS no longer offers the ERPA
SEE or new enrollment as an enrolled re-
tirement plan agent. The final regulations
affect individuals taking the EA SEE. The
Independent Offices Appropriation Act of
1952 authorizes charging user fees.
DATES:
Effective date: These regulations are
effective March 31, 2022.
Applicability date: For the date of ap-
plicability, see § 300.4(d).
FOR FURTHER INFORMATION CON-
TACT: Karen Wozniak at (202) 317-5129
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments
to 26 CFR part 300 regarding user fees.
On September 29, 2021, a notice of pro-
posed rulemaking (REG-100718-21) and
notice of public hearing was published
in the Federal Register (86 FR 53893).
The notice proposed amending the regu-
lations relating to the user fees for the EA
SEE and ERPA SEE. The notice proposed
increasing the amount of the user fee for
each part of the EA SEE from $81, plus an
amount payable to a third-party contrac-
tor, to $99, plus an amount payable to a
third-party contractor. The notice also pro-
posed removing the user fee for the ERPA
SEE. The notice contains a detailed expla-
nation regarding the amendments to these
regulations.
Two comments responding to the no-
tice were received. There were no requests
to speak at the scheduled public hearing.
Consequently, the public hearing was can-
celled (86 FR 66496). After consideration
of the written comments, the Department
of the Treasury (Treasury Department)
and the IRS have decided to adopt without
modification the regulations proposed by
the notice.
Summary of Comments
The two comments submitted in re-
sponse to the notice of proposed rulemak-
ing are available at www.regulations.gov
or upon request.
The two commenters expressed con-
cern that the proposed EA SEE user fee
would be used to fund the program for
enrollment and renewal of enrolled agents
in addition to recovering the IRS’s cost of
overseeing the EA SEE. One commenter
stated that the program for enrollment and
renewal of enrollment of enrolled agents
should be funded by enrollment and re-
newal fees – not the EA SEE user fee – and
recommended increasing the enrollment
and renewal fees instead of increasing the
EA SEE user fee. The second commenter
expressed agreement with this comment.
Under Office of Management and Bud-
get (OMB) Circular A-25, 58 FR 38142
(July 15, 1993) (OMB Circular A-25),
Federal agencies that provide services that
confer benefits on identifiable recipients
are to establish user fees that recover for
the government the full cost of providing
the service. An agency that seeks to im-
pose a user fee for government-provided
services must calculate the full cost of
providing those services. Under OMB
Circular A-25, a user fee should be set
at an amount that recovers the full cost
of providing a service, unless the OMB
grants an exception. The full cost of pro-
viding a service includes both the direct
and indirect costs of providing the service.
As required by OMB Circular A-25,
the IRS conducted a biennial review of
the EA SEE user fee, during which it cal-
culated the full cost of overseeing the EA
SEE, taking into account all direct and in-
direct costs. In calculating the full cost of
overseeing the EA SEE, the IRS followed
generally accepted accounting principles
established by the Federal Accounting
Standards Advisory Board. The proposed
EA SEE user fee only recovers the IRS’s
cost of overseeing the EA SEE. It does
not recover costs associated with other
programs. The preamble to the proposed
regulations describes in detail the costs as-
sociated with overseeing the EA SEE and
the IRS’s calculation of the proposed EA
SEE user fee.
The IRS charges a separate user fee
to recover the costs it incurs related to
enrollment and renewal of enrollment of
enrolled agents and renewal of enrollment
of enrolled retirement plan agents. That
fee is currently set at $67 per initial ap-
plication and renewal. Like the EA SEE
user fee, the user fees for enrollment and
renewal of enrollment of enrolled agents
and renewal of enrollment of enrolled
retirement plan agents are also subject
to biennial review under OMB Circular
A-25. See REG-114209-21 in the Pro-
posed Rules section of this edition of the
Federal Register, separately proposing to
increase the renewal user fee for enrolled
retirement plan agents from $67 to $140
and both the enrollment and renewal user
fee for enrolled agents from $67 to $140.
Accordingly, after consideration of the
comments, the proposed regulations are
adopted without change.
Bulletin No. 2022–11 823 March 14, 2022

Special Analyses
These regulations are not significant
and are not subject to review under section
6(b) of Executive Order 12866 pursuant to
the Memorandum of Agreement (April 11,
2018) between the Treasury Department
and the Office of Management and Bud-
get regarding review of tax regulations.
Pursuant to the Regulatory Flexibility Act
(5 U.S.C. chapter 6), it is hereby certified
that these final regulations will not have a
significant economic impact on a substan-
tial number of small entities. The final reg-
ulations remove the ERPA SEE user fee as
the IRS no longer offers the examination or
new enrollment as an enrolled retirement
plan agent. The EA SEE user fee primarily
affects individuals who take the EA SEE.
Only individuals, not businesses, can be
enrolled agents. Accordingly, the econom-
ic impact of these regulations on any small
entity would be a result of an individual
enrolled agent owning a small entity or a
small entity employing an enrolled agent
and reimbursing the individual for the fee.
The Treasury Department and the IRS es-
timate that an average of 22,381 EA SEE
examination parts will be taken by indi-
viduals annually. Consequently, a substan-
tial number of small entities is not likely
to be affected. Further, the economic im-
pact on any small entities affected would
be limited to paying the $18 difference
in cost between the $99 user fee and the
previous $81 user fee per part (for each
enrolled agent that a small entity employs
and pays for), which is unlikely to present
a significant economic impact. The total
economic impact of these regulations is
approximately $402,858 annually, which
is the product of the approximately 22,381
examination parts and the $18 increase in
the fee per part. The rule is, therefore, not
expected to have a significant economic
impact on a substantial number of small
entities, and a regulatory flexibility analy-
sis is not required.
Pursuant to section 7805(f) of the In-
ternal Revenue Code, the notice of pro-
posed rulemaking was submitted to the
Chief Counsel of the Office of Advocacy
of the Small Business Administration for
comment on its impact on small busi-
ness. No comments on the notice were
received from the Chief Counsel for the
Office of Advocacy of the Small Business
Administration.
Drafting Information
The principal author of these regu-
lations is Karen Wozniak, Office of the
Associate Chief Counsel (Procedure and
Administration). Other personnel from
the Treasury Department and the IRS
participated in the development of the
regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping require-
ments, User fees.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 300 is
amended as follows:
PART 300 – USER FEES
Paragraph 1. The authority citation for
part 300 continues to read as follows:
Authority: 31 U.S.C. 9701.
§300.0 [Amended]
Par. 2. Section 300.0 is amended by
removing paragraph (b)(9) and redesig-
nating paragraphs (b)(10) through (13) as
paragraphs (b)(9) through (12).
Par. 3. Section 300.4 is amended by
revising paragraphs (b) and (d) to read as
follows:
§300.4 Enrolled agent special enrollment
examination fee.
* * * * *
(b) Fee. The fee for taking the enrolled
agent special enrollment examination is
$99 per part, which is the cost to the gov-
ernment for overseeing the development
and administration of the examination
and is in addition to the fees charged by
the administrator of the examination.
* * * * *
(d) Applicability date. This section ap-
plies to registrations for the enrolled agent
special enrollment examination that occur
on or after March 31, 2022.
§300.9 [Removed]
Par. 4. Section 300.9 is removed.
§§300.10 through 300.13 [Redesignated
as §§300.09 through 300.12]
Par. 5. Redesignate §§300.10 through
300.13 as §§300.09 through 300.12.
Douglas W. O’Donnell,
Deputy Commissioner for Services
and Enforcement.
Approved: February 24, 2022.
Thomas C. West, Jr.,
Deputy Assistant Secretary of the
Treasury (Tax Policy).
(Filed by the Office of the Federal Register on Feb-
ruary 25, 2021, 11:15 a.m., and published in the issue
of the Federal Register for March 1, 2022, 87 F.R.
11295)
March 14, 2022 824 Bulletin No. 2022–11

Bulletin No. 2022–11 825 March 14, 2022
Part IV
Announcement of
Disciplinary Sanctions
From the Office of
Professional Responsibility
Announcement 2022-5
The Office of Professional Respon-
sibility (OPR) announces recent disci-
plinary sanctions involving attorneys, cer-
tified public accountants, enrolled agents,
enrolled actuaries, enrolled retirement
plan agents, appraisers, and unenrolled/
unlicensed return preparers (individuals
who are not enrolled to practice and are
not licensed as attorneys or certified pub-
lic accountants). Licensed or enrolled
practitioners are subject to the regulations
governing practice before the Internal
Revenue Service (IRS), which are set out
in Title 31, Code of Federal Regulations,
Subtitle A, Part 10, and which are released
as Treasury Department Circular No.
230. The regulations prescribe the duties
and restrictions relating to such practice
and prescribe the disciplinary sanctions
for violating the regulations. Unenrolled/
unlicensed return preparers are subject to
Revenue Procedure 81-38 and supersed-
ing guidance in Revenue Procedure 2014-
42, which govern a preparer’s eligibility
to represent taxpayers before the IRS in
examinations of tax returns the preparer
both prepared for the taxpayer and signed
as the preparer. Additionally, unenrolled/
unlicensed return preparers who volun-
tarily participate in the Annual Filing Sea-
son Program under Revenue Procedure
2014-42 agree to be subject to the duties
and restrictions in Circular 230, including
the restrictions on incompetent or disrep-
utable conduct.
The disciplinary sanctions to be im-
posed for violation of the applicable stan-
dards are:
Disbarred from practice before the
IRS—An individual who is disbarred
is not eligible to practice before the IRS
as defined at 31 C.F.R. § 10.2(a)(4) for a
minimum period of five (5) years.
Suspended from practice before the
IRS—An individual who is suspended is
not eligible to practice before the IRS as
defined at 31 C.F.R. § 10.2(a)(4) during
the term of the suspension.
Censured in practice before the
IRS—Censure is a public reprimand. Un-
like disbarment or suspension, censure
does not affect an individual’s eligibility
to practice before the IRS, but OPR may
subject the individual’s future practice
rights to conditions designed to promote
high standards of conduct.
Monetary penalty—A monetary pen-
alty may be imposed on an individual who
engages in conduct subject to sanction,
or on an employer, firm, or entity if the
individual was acting on its behalf and it
knew, or reasonably should have known,
of the individual’s conduct.
Disqualification of appraiser—An
appraiser who is disqualified is barred
from presenting evidence or testimony in
any administrative proceeding before the
Department of the Treasury or the IRS.
Ineligible for limited practice—An
unenrolled/unlicensed return preparer
who fails to comply with the requirements
in Revenue Procedure 81-38 or to comply
with Circular 230 as required by Revenue
Procedure 2014-42 may be determined in-
eligible to engage in limited practice as a
representative of any taxpayer.
Under the regulations, individuals
subject to Circular 230 may not assist,
or accept assistance from, individuals
who are suspended or disbarred with
respect to matters constituting practice
(i.e., representation) before the IRS, and
they may not aid or abet suspended or
disbarred individuals to practice before
the IRS.
Disciplinary sanctions are described in
these terms:
Disbarred by decision, Suspend-
ed by decision, Censured by decision,
Monetary penalty imposed by decision,
and Disqualified after hearing—An
administrative law judge (ALJ) issued
a decision imposing one of these sanc-
tions after the ALJ either (1) granted the
government’s summary judgment motion
or (2) conducted an evidentiary hearing
upon OPR’s complaint alleging violation
of the regulations. After 30 days from the
issuance of the decision, in the absence
of an appeal, the ALJ’s decision becomes
the final agency decision.
Disbarred by default decision, Sus-
pended by default decision, Censured
by default decision, Monetary penalty
imposed by default decision, and Dis-
qualified by default decision—An ALJ,
after finding that no answer to OPR’s
complaint was filed, granted OPR’s mo-
tion for a default judgment and issued a
decision imposing one of these sanctions.
Disbarment by decision on appeal,
Suspended by decision on appeal, Cen-
sured by decision on appeal, Monetary
penalty imposed by decision on appeal,
and Disqualified by decision on ap-
peal—The decision of the ALJ was ap-
pealed to the agency appeal authority, act-
ing as the delegate of the Secretary of the
Treasury, and the appeal authority issued a
decision imposing one of these sanctions.
Disbarred by consent, Suspended by
consent, Censured by consent, Mone-
tary penalty imposed by consent, and
Disqualified by consent—In lieu of a
disciplinary proceeding being instituted or
continued, an individual offered a consent
to one of these sanctions and OPR accept-
ed the offer. Typically, an offer of consent
will provide for: suspension for an indef-
inite term; conditions that the individual
must observe during the suspension; and
the individual’s opportunity, after a stat-
ed number of months, to file with OPR a
petition for reinstatement affirming com-
pliance with the terms of the consent and
affirming current fitness and eligibility
to practice (i.e., an active professional li-
cense or active enrollment status, with no
intervening violations of the regulations).
Suspended indefinitely by decision in
expedited proceeding, Suspended indef-
initely by default decision in expedited
proceeding, Suspended by consent in
expedited proceeding—OPR instituted
an expedited proceeding for suspension
(based on certain limited grounds, in-
cluding loss of a professional license for
cause, and criminal convictions).
Determined ineligible for limited
practice—There has been a final deter-
mination that an unenrolled/unlicensed
return preparer is not eligible for limited
representation of any taxpayer because the

March 14, 2022 826 Bulletin No. 2022–11
preparer violated standards of conduct or
failed to comply with any of the require-
ments to act as a representative.
A practitioner who has been disbarred
or suspended under 31 C.F.R. § 10.60, or
suspended under § 10.82, or a disqualified
appraiser may petition for reinstatement
before the IRS after the expiration of 5
years following such disbarment, suspen-
sion, or disqualification (or immediately
following the expiration of the suspension
or disqualification period if shorter than 5
years). Reinstatement will not be granted
unless the IRS is satisfied that the peti-
tioner is not likely to engage thereafter in
conduct contrary to Circular 230, and that
granting such reinstatement would not be
contrary to the public interest.
Reinstatement decisions are published
at the individual’s request, and described
in these terms:
Reinstated to practice before the
IRS—The individual’s petition for re-
instatement has been granted. The
agent, and eligible to practice before the
IRS, or in the case of an appraiser, the in-
dividual is no longer disqualified.
Reinstated to engage in limited
practice before the IRS—The individ-
ual’s petition for reinstatement has been
granted. The individual is an unenrolled/
unlicensed return preparer and eligible to
engage in limited practice before the IRS,
subject to requirements the IRS has pre-
scribed for limited practice by tax return
preparers.
OPR has authority to disclose the
grounds for disciplinary sanctions in these
situations: (1) an ALJ or the Secretary’s
delegate on appeal has issued a final de-
cision; (2) the individual has settled a dis-
ciplinary case by signing OPR’s “consent
to sanction” agreement admitting to one
or more violations of the regulations and
consenting to the disclosure of the admit-
ted violations (for example, failure to file
Federal income tax returns, lack of due
diligence, conflict of interest, etc.); (3)
OPR has issued a decision in an expedited
proceeding for indefinite suspension; or
(4) OPR has made a final determination
(including any decision on appeal) that an
unenrolled/unlicensed return preparer is
ineligible to represent any taxpayer before
the IRS.
Announcements of disciplinary
sanctions appear in the Internal Reve-
nue Bulletin at the earliest practicable
date. The sanctions announced below
are alphabetized first by state and sec-
ond by the last names of the sanctioned
individuals.
City & StateNameProfessional
Designation
Disciplinary SanctionEffective Date(s)
Alabama
MobileFrederickson, Chris C.C PASuspended by default decision
in expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
Arizona
ScottsdaleSchiffman, Jack B.AttorneySuspended by default decision
in expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
California
Pedersen, Carol A., see Texas
Colorado
AuroraLanglois, Patricia A.C PASuspended by consent for
violations of §§ 10.51(a) and
10.51(a)(10)
Indefinite from
November 18, 2021
Illinois
ChicagoJefferson, JuannellC PASuspended by default decision
in expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
Maryland
RockvilleAyala, Felix N.Enrolled AgentSuspended by consent for
violation of §10.51(a)(2)
Indefinite from
December 2, 2021
La PlataMurphy, Timothy J.AttorneySuspended by decision in
expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021

Bulletin No. 2022–11 827 March 14, 2022
City & StateNameProfessional
Designation
Disciplinary SanctionEffective Date(s)
Missouri
Schiffman, Jack B.,
see Arizona
North Carolina
EflandPrice, Martin L.C PASuspended by default decision
in expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
November 24, 2021
Ohio
NorthfieldNartker, Brian M.C PASuspended by default decision
in expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
Oregon
AshlandRangel, Sonia E.C PASuspended by default decision in
expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
November 18, 2021
Pennsylvania
PittsburghYoung, Robert G.AttorneySuspended by decision in
expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
Texas
GeorgetownDean, JohnC PASuspended by default decision
in expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
BryanPedersen, Carol A.C PASuspended by default decision
in expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
Frederickson, Chris C.
see Alabama
Virginia
NorfolkLa Mondue, Carl C.AttorneySuspended by default decision in
expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
December 2, 2021
Wyoming
Rock SpringsEdman, Paul R.C PASuspended by default decision in
expedited proceeding under
31 C.F.R. § 10.82(b)
Indefinite from
November 18, 2021

March 14, 2022 828 Bulletin No. 2022–11
Notice of Proposed
Rulemaking
Required Minimum
Distributions
REG-105954-20
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of proposed rulemak-
ing and notice of public hearing.
SUMMARY: This document contains
proposed regulations relating to required
minimum distributions from qualified
plans; section 403(b) annuity contracts,
custodial accounts, and retirement income
accounts; individual retirement accounts
and annuities; and eligible deferred com-
pensation plans under section 457. These
regulations will affect administrators of,
and participants in, those plans; owners
of individual retirement accounts and
annuities; employees for whom amounts
are contributed to section 403(b) annuity
contracts, custodial accounts, or retire-
ment income accounts; and beneficiaries
of those plans, contracts, accounts, and
annuities.
DATES: Written or electronic comments
must be received by May 25, 2022. Out-
lines of topics to be discussed at the pub-
lic hearing scheduled for June 15, 2022, at
10:00 a.m. must be received by May 25,
2022.
As of February 24, 2022, § 1.408-8 of
the notice of proposed rulemaking that
was published in the Federal Register on
July 14, 1981 (46 FR 36198) is withdrawn.
ADDRESSES: Commenters are strongly
encouraged to submit public comments
electronically. Submit electronic submis-
sions via the Federal eRulemaking Portal
at www.regulations.gov (indicate IRS and
REG-105954-20) by following the online
instructions for submitting comments.
Once submitted to the Federal eRulemak-
ing Portal, comments cannot be edited
or withdrawn. The IRS expects to have
limited personnel available to process
public comments that are submitted on
paper through mail. Until further notice,
any comments submitted on paper will be
considered to the extent practicable. The
Department of the Treasury (Treasury
Department) and the IRS will publish for
public availability any comment submit-
ted electronically, and to the extent practi-
cable on paper, to its public docket. Send
paper submissions to: CC:PA:LPD:PR
(REG-105954-20), room 5203, Inter-
nal Revenue Service, PO Box 7604, Ben
Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION
CONTACT: Concerning the proposed
regulations, Brandon M. Ford or Laura B.
Warshawsky, (202) 317-6700; concerning
submissions of comments and outlines
of topics for the public hearing, Regina
Johnson, (202) 317-5177 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
Background
This document contains proposed
amendments to the Income Tax Regula-
tions (26 CFR part 1) under section 401(a)
(9) of the Internal Revenue Code of 1986
(Code). These proposed regulations ad-
dress the required minimum distribution
requirements for plans qualified under
section 401(a) and are being proposed
to update the regulations to reflect the
amendments made to section 401(a)(9) by
sections 114 and 401 of the Setting Every
Community Up for Retirement Enhance-
ment Act of 2019 (SECURE Act), enacted
on December 20, 2019, as Division O of
the Further Consolidated Appropriations
Act of 2019, Public Law 116-94, 133 Stat.
2534 (2019).
The rules of section 401(a)(9) are ad-
opted by reference in section 408(a)(6)
and (b)(3) for individual retirement ac-
counts and individual retirement annu-
ities (collectively, IRAs), section 408A(c)
(5) for Roth IRAs, section 403(b)(10) for
annuity contracts, custodial accounts, and
retirement income accounts described
in section 403(b) (section 403(b) plans),
and section 457(d) for eligible deferred
compensation plans. The determination of
the required minimum distribution is also
relevant for purposes of the related excise
tax under section 4974 and the definition
of eligible rollover distribution in section
402(c). Accordingly, this document also
contains proposed conforming amend-
ments to the Income Tax Regulations (26
CFR Part 1) under sections 402(c), 403(b),
408, and 457, and to the Pension Excise
Tax Regulations (26 CFR Part 54) under
section 4974.
Section 401(a)(9) — Required Minimum
Distributions
Section 401(a)(9) provides rules for
distributions from a qualified plan during
the life of the employee in section 401(a)
(9)(A) and after the death of the employ-
ee in section 401(a)(9)(B). The rules set
forth a required beginning date for distri-
butions and identify the period over which
the employee’s entire interest must be
distributed.
Specifically, section 401(a)(9)(A)
(ii) provides that the entire interest of
an employee in a qualified plan must be
distributed, beginning not later than the
employee’s required beginning date, in
accordance with regulations, over the life
of the employee or over the lives of the
employee and a designated beneficiary (or
over a period not extending beyond the
life expectancy of the employee and a des-
ignated beneficiary). Section 401(a)(9)(B)
(i) provides that, if the employee dies after
distributions have begun, the employee’s
remaining interest must be distributed at
least as rapidly as under the distribution
method used by the employee as of the
date of the employee’s death.
Section 401(a)(9)(B)(ii) and (iii) pro-
vides that, if the employee dies before
required minimum distributions have be-
gun, the employee’s interest must either
be: (1) distributed (in accordance with
regulations) over the life or life expec-
tancy of the designated beneficiary with
the distributions generally beginning no
later than 1 year after the date of the em-
ployee’s death; or (2) distributed within
5 years after the death of the employee.
However, under section 401(a)(9)(B)(iv),
a surviving spouse may wait until the
date the employee would have attained
age 72 to begin taking required minimum
distributions.
Section 401(a)(9)(C) (as amended
by section 114 of the SECURE Act) de-
fines the required beginning date for an

Bulletin No. 2022–11 829 March 14, 2022
employee (other than a 5-percent owner
or IRA owner) as April 1 of the calendar
year following the later of the calendar
year in which the employee attains age
72 or the calendar year in which the em-
ployee retires. For a 5-percent owner or an
IRA owner, the required beginning date is
April 1 of the calendar year following the
calendar year in which the individual at-
tains age 72, even if the individual has not
retired. Section 401(a)(9)(C)(iii) provides
that certain employees who commence
benefits under a defined benefit plan after
the year in which they attain age 70½ must
receive an actuarial increase.
Section 401(a)(9)(D) provides that (ex-
cept in the case of a life annuity) the life
expectancy of an employee and the em-
ployee’s spouse that is used to determine
the period over which payments must be
made may be redetermined, but not more
frequently than annually.
Section 401(a)(9)(E)(i) defines the
term designated beneficiary as any in-
dividual designated as a beneficiary by
the employee. Section 401(a)(9)(E)(ii)
(which was added as part of section 401
of the SECURE Act) defines the term el-
igible designated beneficiary with respect
to any employee, as any designated bene-
ficiary who, as of the date of the employ-
ee’s death, is: (1) the surviving spouse of
the employee; (2) a child of the employee
who has not reached the age of majority
(within the meaning of section 401(a)(9)
(F)); (3) disabled (within the meaning of
section 72(m)(7)); (4) a chronically ill in-
dividual (within the meaning of section
7702B(c)(2), subject to certain excep-
tions); or (5) an individual not described
elsewhere in section 401(a)(9)(E)(ii) who
is not more than 10 years younger than the
employee.
Section 401(a)(9)(E)(iii) provides that,
subject to the rule in section 401(a)(9)
(F), the treatment of an employee’s child
as an eligible designated beneficiary ends
when the child attains the age of major-
ity and that any remaining interest must
be distributed within 10 years of that
date. Section 401(a)(9)(F) provides that,
under regulations, any amount paid to a
child is treated as if it had been paid to the
surviving spouse if it will be paid to the
surviving spouse upon that child reaching
the age of majority (or other designated
event permitted under regulations).
Section 401(a)(9)(G) provides that any
distribution required to satisfy the inciden-
tal death benefit requirement of section
401(a) is treated as a required minimum
distribution.
Section 401(a)(9)(H) (which was add-
ed as part of section 401 of the SECURE
Act) provides special rules that generally
apply to the distribution of an employee’s
remaining interest in a defined contribu-
tion plan after the death of that employee.
Specifically, section 401(a)(9)(H)(i) pro-
vides that, except in the case of a benefi-
ciary who is not a designated beneficiary,
section 401(a)(9)(B)(ii): (1) is applied by
substituting 10 years for 5 years; and (2)
applies whether or not distributions of
the employee’s interest have begun in ac-
cordance with section 401(a)(9)(A). Sec-
tion 401(a)(9)(H)(ii) provides that section
401(a)(9)(B)(iii) (permitting payments
over the life or life expectancy of the des-
ignated beneficiary as an alternative to the
10-year rule) applies only in the case of
an eligible designated beneficiary. Section
401(a)(9)(H)(iii) provides that if an eligi-
ble designated beneficiary dies before the
employee’s interest is entirely distributed,
then section 401(a)(9)(H)(ii) does not ap-
ply to the beneficiary of the eligible des-
ignated beneficiary, and the remainder of
the employee’s interest must be distribut-
ed within 10 years after the death of the
eligible designated beneficiary.
Section 401(a)(9)(H)(iv) provides that
in the case of an applicable multi-benefi-
ciary trust, if, under the terms of the trust,
it is to be divided immediately upon the
death of the employee into separate trusts
for each beneficiary, then section 401(a)(9)
(H)(ii) is applied separately with respect
to the portion of the employee’s interest
that is payable to any disabled or chron-
ically ill eligible designated beneficiary.
Section 401(a)(9)(H)(iv) also provides
that in the case of an applicable multi-ben-
eficiary trust, if, under the terms of the
trust, no individual (other than an eligible
designated beneficiary who is disabled or
chronically ill) has any right to the em-
ployee’s interest in the plan until the death
of all of those disabled or chronically ill
eligible designated beneficiaries with re-
spect to the trust, then: (1) section 401(a)
(9)(B)(iii) (permitting payments over the
life expectancy of a beneficiary) will ap-
ply to the distribution of the employee’s
interest; and (2) any beneficiary who is not
disabled or chronically ill will be treated
as a beneficiary of the eligible designated
beneficiary who is disabled or chronically
ill upon the death of that eligible designat-
ed beneficiary.
Section 401(a)(9)(H)(v) defines the
term applicable multi-beneficiary trust as
a trust: (1) which has more than one bene-
ficiary; (2) all of the beneficiaries of which
are treated as designated beneficiaries for
purposes of determining the distribution
period pursuant to section 401(a)(9); and
(3) at least one of the beneficiaries of
which is an eligible designated beneficia-
ry who is either disabled or chronically ill.
Section 401(a)(9)(H)(vi) provides that,
for purposes of applying section 401(a)(9)
(H), an eligible retirement plan defined in
section 402(c)(8)(B) (other than a defined
benefit plan described in section 402(c)(8)
(B)(iv) or (v) or a qualified trust that is a
part of a defined benefit plan) is treated as
a defined contribution plan.
1

Prior to amendment by section 114 of
the SECURE Act, section 401(a)(9)(C) of
the Code defined the required beginning
date by reference to the calendar year in
which the employee attains age 70½. Sec-
tion 114(d) of the SECURE Act provides
that the amendments made by section 114
of the SECURE Act apply to distributions
required to be made after December 31,
2019, with respect to individuals who at-
tain age 70½ after that date.
Section 401(b)(1) of the SECURE Act
provides that, generally, the amendments
made to section 401(a)(9)(E) and (H) of
the Code apply to distributions with re-
spect to employees who die after Decem-
ber 31, 2019.
Section 401(b)(2) of the SECURE Act
provides that in the case of a plan main-
tained pursuant to one or more collective
bargaining agreements between employee
representatives and one or more employ-
ers that were ratified before December 20,
2019, the amendments to sections 401(a)
1
The eligible retirement plans described in section 402(c)(8)(B)(iv) and (v) are an annuity plan described in section 403(a) and an eligible deferred compensation plan described in section
457(b) that is maintained by an eligible employer described in section 457(e)(1)(A), respectively.

March 14, 2022 830 Bulletin No. 2022–11
(9)(E) and (H) of the Code apply to dis-
tributions with respect to employees who
die in calendar years beginning after De-
cember 31, 2021, or if earlier, the later of:
(1) the date on which the last of the col-
lective bargaining agreements terminated
(without regard to any extension of the
agreement to which the parties agree on or
after December 20, 2019), or (2) Decem-
ber 31, 2019.
Section 401(b)(3) of the SECURE Act
provides that in the case of a governmen-
tal plan (as defined in section 414(d) of the
Code), the amendments to sections 401(a)
(9)(E) and (H) will apply to distributions
with respect to employees who die after
December 31, 2021.
Section 401(b)(4) of the SECURE
Act provides that the amendments made
to sections 401(a)(9)(E) and (H) of the
Code do not apply to a qualified annuity
that is a binding annuity contract in effect
on December 20, 2019, and at all times
thereafter.
2
Section 401(b)(5) of the SECURE Act
provides that if an employee dies before
the effective date of section 401(a)(9)(H)
of the Code for a plan, then, in applying
the amendments made to sections 401(a)
(9)(E) and (H) to the employee’s desig-
nated beneficiary who dies on or after the
effective date, (1) the amendments apply
to any beneficiary of the designated bene-
ficiary, and (2) the designated beneficiary
is treated as an eligible designated benefi-
ciary for purposes of section 401(a)(9)(H)
(ii).
Section 402(c) — Rollovers
Section 402(c) provides rules related
to the rollover of a distribution from a
qualified plan to another eligible retire-
ment plan. Prior to being amended by
section 641 of the Economic Growth
and Tax Relief Reconciliation Act of
2001, Public Law 107-16, 115 Stat. 38
(2001) (EGTRRA), section 402(c)(2) of
the Code limited the portion of a distri-
bution that could be rolled over to the
amount that would have been includible
in income in the absence of the rollover.
Section 641 of EGTRRA and section
411(q) of the Job Creation and Worker
Assistance Act of 2002, Public Law 107-
147, 116 Stat. 21 (2002), expanded the
rollover rules to permit a rollover to an
IRA of the portion of the distribution that
would have been excluded from gross
income in the absence of the rollover
(that is, the portion of the amount dis-
tributed that consists of the employee’s
investment in the contract). In addition,
that portion may be transferred in a direct
trustee-to-trustee transfer to a qualified
trust or to an annuity contract described
in section 403(b) of the Code, but only
if the trust or annuity contract separately
accounts for the amount that consists of
the employee’s investment in the con-
tract. If only a portion of an eligible roll-
over distribution is rolled over or trans-
ferred, then the amount rolled over or
transferred is treated as consisting first of
the portion of the distribution that is not
allocable to the employee’s investment in
the contract.
Under section 402(c), any amount dis-
tributed from a qualified plan generally
will be excluded from income if it is trans-
ferred to an eligible retirement plan no lat-
er than the 60th day following the day the
distribution is received. Section 402(c)(3)
(B) was added by section 644 of EGTRRA
to provide that the Secretary may waive
the 60-day rollover requirement in cer-
tain circumstances. Section 402(c)(3)(C)
was added to the Code by section 13613
of the Tax Cuts and Jobs Act, Public Law
115-97, 131 Stat. 2054 (2017) (TCJA)
to provide an extended rollover deadline
for qualified plan loan offset (QPLO)
amounts.
3
Specifically, the deadline for
rollover of any portion of a QPLO amount
is extended so that it ends no earlier than
the distributee’s tax filing due date (in-
cluding extensions) for the taxable year in
which the offset occurs.
Subject to certain exclusions, section
402(c)(4) provides that an eligible roll-
over distribution means any distribution
to an employee of all or any portion of
the balance to the credit of the employee
in a qualified plan. Section 402(c)(4)(A)
excludes from the definition of an eligible
rollover distribution any distribution that
is one of a series of substantially equal
periodic payments payable for the life (or
life expectancy) of the employee (or the
employee and the employee’s designated
beneficiary), or for a specified period of
10 years or more. Section 402(c)(4)(B)
provides that any distribution that is re-
quired under section 401(a)(9) is excluded
from the definition of an eligible rollover
distribution. Section 402(c)(4)(C), which
was added by section 636(b)(1) of EG-
TRRA, excludes hardship distributions
from the definition of an eligible rollover
distribution.
Prior to being amended by section 641
of EGTRRA, section 402(c)(8)(B) of the
Code provided that the only type of eligi-
ble retirement plan permitted to receive a
rollover from a qualified plan was another
qualified plan or an IRA. Section 641 of
EGTRRA amended section 402(c)(8)(B)
to expand the list of retirement plans eli-
gible to receive rollovers to include an an-
nuity contract described in section 403(b)
of the Code, and an eligible deferred com-
pensation plan described in section 457(b)
which is maintained by an eligible em-
ployer described in section 457(e)(1)(A).
Section 617(c) of EGTRRA amended sec-
tion 402(c)(8)(B) of the Code to provide
that if any portion of an eligible rollover
distribution is attributable to distributions
2
Section 401(b)(4)(B) of the SECURE Act provides that the term qualified annuity means, with respect to an employee, an annuity—

(i) which is a commercial annuity (as defined in section 3405(e)(6) of the Internal Revenue Code of 1986);

(ii) under which the annuity payments are made over the life of the employee or over the joint lives of such employee and a designated beneficiary (or over a period not extending beyond
the life expectancy of such employee or the joint life expectancy of such employee and a designated beneficiary) in accordance with the regulations described in section 401(a)(9)(A)(ii)
of such Code (as in effect before such amendments) and which meets the other requirements of section 401(a)(9) of such Code (as so in effect) with respect to such payments; and

(iii) with respect to which—

(I) annuity payments to the employee have begun before the date of enactment of the SECURE Act, and the employee has made an irrevocable election before such date as to the
method and amount of the annuity payments to the employee or any designated beneficiaries; or

(II) if subclause (I) does not apply, the employee has made an irrevocable election before the date of enactment of the SECURE Act as to the method and amount of the annuity pay-
ments to the employee or any designated beneficiaries.
3
A QPLO amount is defined in section 402(c)(3)(C)(ii) as a plan loan offset amount that is distributed from a qualified employer plan to a participant or beneficiary solely by reason of: (1) the
termination of the qualified employer plan, or (2) the failure to meet the repayment terms of the loan from the plan because of the severance from employment of the participant.

Bulletin No. 2022–11 831 March 14, 2022
from a designated Roth account (as de-
fined in section 402A), that portion may
be rolled over only to another designated
Roth account or a Roth IRA (as described
in section 408A). Section 641 of EGTR-
RA also added section 402(c)(10) to the
Code to provide that an eligible deferred
compensation plan described in section
457(b) maintained by an eligible employ-
er described in section 457(e)(1)(A) may
accept rollovers from a different type of
eligible retirement plan only if it separate-
ly accounts for the amounts rolled into the
plan.
Section 402(c)(9) provides that, if any
distribution attributable to an employ-
ee is paid to the spouse of the employee
after the employee’s death, then section
402(c) applies to that distribution in the
same manner as if the spouse were the
employee. At the time section 402(c)
(9) was enacted, a surviving spouse was
permitted to roll over an eligible rollover
distribution only to an IRA. However,
section 641 of EGTRRA amended sec-
tion 402(c)(9) of the Code to expand the
type of eligible retirement plan permitted
to receive a spousal rollover to include
not just an IRA, but also any other eligi-
ble retirement plan.
Section 402(c)(11) of the Code was
added by section 829 of the Pension Pro-
tection Act of 2006, Public Law 109-280,
120 Stat. 780 (2006) (PPA), to provide
that an individual who is not the surviv-
ing spouse of the employee and who is
a designated beneficiary (as defined by
section 401(a)(9)(E) of the Code) may
elect to have any portion of a distribu-
tion made in the form of a direct trust-
ee-to-trustee transfer to an individual re-
tirement plan established for the purpose
of receiving that distribution. If a direct
trustee-to-trustee transfer is made pursu-
ant to section 402(c)(11), then the required
minimum distribution rules applicable to
distributions after the employee’s death in
section 401(a)(9)(B) (other than section
401(a)(9)(B)(iv)) will apply to the indi-
vidual retirement plan.
The rollover rules of section 402(c)
also apply to a distribution from a sec-
tion 403(a) qualified annuity plan, a sec-
tion 403(b) plan, and an eligible deferred
compensation plan described in section
457(b) maintained by an eligible employ-
er described in section 457(e)(1)(A). See
sections 403(a)(4)(B), 403(b)(8)(B), and
457(e)(16)(B), respectively.
Sections 403(a), 403(b), 408, and 457 —
Other Arrangements Subject to Section
401(a)(9)
Under section 403(a)(1), a qualified
annuity plan under section 403(a) must
meet the requirements of section 404(a)
(2) (which provides that an annuity plan
must satisfy the required minimum dis-
tribution rules under section 401(a)(9)).
Sections 403(b)(10), 408(a)(6), and
408(b)(3) provide that a section 403(b)
plan, an individual retirement account,
and an individual retirement annuity,
respectively, must satisfy rules similar
to the requirements of section 401(a)(9)
and the incidental death benefit require-
ments of section 401(a). Under section
457(b)(5) and (d)(2), a plan is an eligible
deferred compensation plan described
in section 457(b) only if it satisfies the
minimum distribution requirements of
section 401(a)(9).
Section 4974 — Excise Tax on Failure to
Satisfy Section 401(a)(9)
Section 4974(a) provides that if the
amount distributed during the taxable
year of a payee under any qualified retire-
ment plan (as defined in section 4974(c))
or any eligible deferred compensation
plan (as defined in section 457(b)) is less
than that taxable year’s minimum re-
quired distribution (as defined in section
4974(b)), then an excise tax is imposed
on the payee equal to 50 percent of the
amount by which the minimum required
distribution for the taxable year exceeds
the amount actually distributed in that
taxable year.
Section 4974(d) provides that if the
taxpayer establishes to the satisfaction of
the Secretary that the failure to distribute
the entire amount required in a taxable
year was due to reasonable error and rea-
sonable steps are being taken to remedy
that shortfall, then the Secretary may
waive the excise tax imposed in section
4974(a) for that taxable year.
Good Faith Compliance Standard for
Governmental Plans
Section 823 of PPA provides that a
governmental plan (as defined in section
414(d) of the Code) is treated as having
complied with section 401(a)(9) if the
plan complies with a reasonable, good
faith interpretation of section 401(a)(9).
Existing Regulations
Final regulations relating to required
minimum distributions from a qualified
plan, an IRA, and a section 403(b) plan,
have been subject to a series of amend-
ments and additions since they were pub-
lished in the Federal Register on April
17, 2002 (67 FR 18988).
4
Final regula-
tions relating to required minimum dis-
tributions from defined benefit plans and
annuity contracts were published in the
Federal Register on June 15, 2004 (69 FR
68077). Final regulations published in the
Federal Register on September 8, 2009
(74 FR 45993) updated the rules to per-
mit a governmental plan to comply with
the required minimum distribution rules
using a reasonable, good faith interpreta-
tion of section 401(a)(9). Final regulations
relating to qualified longevity annuity
contracts were published in the Federal
Register on July 2, 2014 (79 FR 37633).
Final regulations published in the Federal
Register on November 12, 2020 (85 FR
72477) updated the life expectancy and
distribution period tables for distribution
calendar years that begin on or after Jan-
uary 1, 2022.
Final regulations relating to section
402(c) and eligible rollover distributions
were published in the Federal Register on
September 22, 1995 (60 FR 49199). Since
those regulations were issued, section
402(c) has been amended several times,
and guidance related to those amendments
has generally been issued in the Internal
Revenue Bulletin rather than through the
issuance of new regulations. For example,
Notice 2007-7, 2007-1 C.B. 395, provided
guidance related to the amendments to sec-
tion 402(c) made by PPA. However, final
regulations related to the extended period
of time to roll over a QPLO amount under
section 402(c)(3)(C) were published in the
4
Final regulations under section 4974 (relating to excise taxes for excess accumulations in qualified plans) were published at the same time but have not been amended.

March 14, 2022 832 Bulletin No. 2022–11
Federal Register on January 6, 2021 (86
FR 464). See §1.402(c)-3.
Explanation of Provisions
These proposed regulations would up-
date several existing regulations under
sections 401(a)(9), 402(c), 403(b), 457,
and 4974 to reflect statutory amendments
that have been made since those regula-
tions were last issued. These proposed
regulations also clarify certain issues
that have been raised in public comments
and private letter ruling requests. These
proposed regulations also replace the
question-and-answer format of the exist-
ing regulations under sections 401(a)(9),
402(c), 408, and 4974 with a standard for-
mat. Rules under the existing regulations
that are retained in these proposed regu-
lations are generally not discussed in this
Explanation of Provisions.
I. Section 401(a)(9) Regulations
A. Section 1.401(a)(9)-1 — Minimum
distribution requirement in general
1. Statutory Effective Date of the
Limitation on Beneficiary Life
Expectancy Distributions.
Proposed §1.401(a)(9)-1 provides gen-
eral rules that apply for all of the regula-
tions under section 401(a)(9), including
rules addressing application of the effec-
tive date of new section 401(a)(9)(H),
which was added by section 401 of the
SECURE Act to limit life expectancy dis-
tributions for beneficiaries. Generally, the
amendments made by section 401 of the
SECURE Act apply to distributions with
respect to an employee who dies on or
after January 1, 2020 (with a later effec-
tive date for certain collectively bargained
plans or governmental plans). In addition,
if an employee in a plan died before the
section 401(a)(9)(H) effective date for
that plan, the employee had only one des-
ignated beneficiary, and the employee’s
designated beneficiary dies on or after
that effective date, then the amendments
made by section 401 of the SECURE Act
apply to any beneficiary of the designated
beneficiary. In this situation, the desig-
nated beneficiary is treated as an eligible
designated beneficiary for purposes of the
10-year payout required by section 401(a)
(9)(H)(iii). Accordingly, the death of the
designated beneficiary triggers a require-
ment to complete payment within 10 years
of the death of that designated beneficiary.
In contrast, if that designated beneficiary
died before that effective date, then the
amendments made by section 401 of the
SECURE Act do not apply with respect to
the employee’s interest under the plan.
These proposed regulations provide
that if an employee in a plan who dies be-
fore the section 401(a)(9)(H) effective date
for that plan has more than one designat-
ed beneficiary, whether the amendments
made by section 401 of the SECURE Act
apply depends on when the oldest of those
beneficiaries dies. Thus, for example, if
an employee who died before January 1,
2020, named a see-through trust as the
sole beneficiary of the employee’s interest
in the plan, and the trust has three bene-
ficiaries who are all individuals, then the
amendments made by section 401 of the
SECURE Act will apply with respect to
distributions to the trust upon the death
of the oldest trust beneficiary, but only if
that beneficiary dies on or after the section
401(a)(9)(H) effective date for that plan.
However, if the oldest of the trust benefi-
ciaries died before that effective date, then
the amendments made by section 401 of
the SECURE Act do not apply with re-
spect to distributions to the trust.
For purposes of applying the statutory
effective date, these proposed regulations
provide that if, pursuant to section 401(a)
(9)(B)(iv), a surviving spouse is waiting
to begin distributions until the year for
which the employee would have been first
required to take distributions, then the
spouse is treated as the employee. Thus, in
that case, if the spouse died before January
1, 2020, but the spouse’s designated bene-
ficiary dies after the section 401(a)(9)(H)
effective date for the plan, section 401(a)
(9)(H) applies to any beneficiary of the
spouse’s designated beneficiary upon the
death of that designated beneficiary.
These proposed regulations reflect the
statutory delay of the effective date for
governmental plans and collectively bar-
gained plans. For this purpose, the deter-
mination of whether a plan is a collectively
bargained plan is made in accordance with
§1.436-1(a)(5)(ii)(B) (relating to plans
under which some participants are not
members of collective bargaining units).
The proposed regulations also reflect the
exception for existing annuity contracts
for which an irrevocable election as to
the method and the amount of the annuity
payments was made before December 20,
2019, as described in section 401(b)(4) of
the SECURE Act.
2. Participants in Multiple Plans
These proposed regulations provide
that if an employee is a participant in
more than one plan, the plans in which
the employee participates are not permit-
ted to be aggregated for purposes of test-
ing whether the distribution requirements
of section 401(a)(9) are met. This rule is
currently in §1.401(a)(9)-8, Q&A-1, but
is moved to §1.401(a)(9)-1(a)(2) in these
proposed regulations.
B. Section 1.401(a)(9)-2 — Distributions
commencing during an employee’s
lifetime
Proposed §1.401(a)(9)-2 provides
rules for determining the required begin-
ning date for distributions and whether
distributions are treated as having begun
during an employee’s lifetime. These rules
are based on the rules in the existing reg-
ulations, except that the rules have been
updated to reflect the amendments to the
required beginning date made by section
114 of the SECURE Act.
In accordance with section 114(a) of
the SECURE Act, these proposed regula-
tions generally provide that the required
beginning date is April 1 of the calendar
year following the later of (1) the calen-
dar year in which the employee attains age
72, and (2) the calendar year in which the
employee retires from employment with
the employer maintaining the plan. These
proposed regulations also provide that for
an employee who was born before July 1,
1949, the required beginning date remains
April 1 of the calendar year following the
later of (1) the calendar year in which the
employee attains age 70½, and (2) the
calendar year in which the employee re-
tires from employment with the employ-
er maintaining the plan. However, if an
employee is a 5-percent owner, then the
required beginning date is April 1 of the
calendar year following the calendar year

Bulletin No. 2022–11 833 March 14, 2022
in which the employee attains age 70½ or
72 (whichever required beginning date
applies to the employee as determined us-
ing the employee’s date of birth), and that
required beginning date applies regardless
of whether the employee has retired from
employment with the employer maintain-
ing the plan.
Section 114(d) of the SECURE Act pro-
vides that the amended definition of the re-
quired beginning date applies with respect
to employees who attain age 70½ on or
after January 1, 2020. This effective date
provision could be interpreted to require
the employee to survive until age 70½ in
order to have the amended definition ap-
ply (that is, if the employee died before
attaining age 70½, then the amended defi-
nition would not apply with respect to dis-
tributions to that employee’s beneficiary,
even if the employee would have attained
age 70½ on or after January 1, 2020, had
the employee survived). Instead, for ease
of administration, these proposed regula-
tions interpret the effective date language
to apply the amendments made by section
114 of the SECURE Act to an employee
who died before attaining age 70½ if the
employee would have attained age 70½ on
or after January 1, 2020 (that is, the em-
ployee’s date of birth is on or after July 1,
1949). This interpretation also extends to
a surviving spouse who is waiting to begin
distributions pursuant to section 401(a)(9)
(B)(iv). Thus, for example, if an employ-
ee who was born on June 1, 1952, died in
2018, and the employee’s sole beneficiary
is the employee’s surviving spouse, then
the surviving spouse may wait until 2024
(the calendar year in which the employee
would have attained age 72) to begin re-
ceiving distributions.
C. Section 1.401(a)(9)-3 — Death before
required beginning date
Proposed §1.401(a)(9)-3 provides rules
for distributions if an employee dies be-
fore the employee’s required beginning
date. These rules are based on the rules
in the existing regulations but are updated
to reflect new section 401(a)(9)(H). Be-
cause section 401(a)(9)(H) applies only
to defined contribution plans, the rules for
distributions from defined benefit plans
and defined contribution plans have been
separated, with the rules for distributions
from defined benefit plans set forth in
proposed §1.401(a)(9)-3(b) and the rules
for distributions from defined contribu-
tion plans set forth in proposed §1.401(a)
(9)-3(c).
Section 401(a)(9)(H)(i) provides for a
new 10-year distribution period in certain
cases (10-year rule). Specifically, in the
case of a defined contribution plan, if an
employee who has a designated beneficia-
ry dies before the employee’s required be-
ginning date, then section 401(a)(9)(B)(ii)
is satisfied if the employee’s entire interest
is distributed by the end of the calendar
year that includes the tenth anniversary of
the employee’s death. This 10-year rule is
similar to the 5-year rule in the existing
regulations (under which distributions
may be delayed until the end of the fifth
calendar year following the calendar year
of the employee’s death if the employee
dies before the required beginning date)
and permits distributions to be delayed
until the end of the tenth calendar year fol-
lowing the calendar year of the employ-
ee’s death if the employee dies before the
required beginning date.
The 5-year rule is retained in these pro-
posed regulations and continues to apply
to a defined benefit plan. It also applies
to a defined contribution plan if section
401(a)(9)(H) does not apply to the em-
ployee (which could occur if the employ-
ee does not have a designated beneficiary
or if the employee died before the effec-
tive date of section 401(a)(9)(H) and the
employee’s designated beneficiary elected
the 5-year rule).
These proposed regulations retain the
rule that permits an employee’s interest
to be distributed over the designated ben-
eficiary’s life or life expectancy in accor-
dance with section 401(a)(9)(B)(iii) (life
expectancy payments rule). However,
pursuant to section 401(a)(9)(H)(ii), in
the case of a defined contribution plan,
that rule is available only if the designat-
ed beneficiary is an eligible designated
beneficiary as defined in section 401(a)
(9)(E)(ii). Thus, in the case of a defined
contribution plan, if the employee dies be-
fore the required beginning date and the
employee’s designated beneficiary is not
an eligible designated beneficiary, the 10-
year rule applies.
These proposed regulations also
provide that in the case of a defined
contribution plan, if the employee has a
designated beneficiary who is an eligible
designated beneficiary, the plan may pro-
vide either that the 10-year rule applies or
that the life expectancy payments rule ap-
plies. Alternatively, the plan may provide
the employee or the eligible designated
beneficiary an election between the 10-
year rule or the life expectancy payments
rule. However, if a defined contribution
plan does not include either of those op-
tional provisions and the employee has an
eligible designated beneficiary, the plan
must provide for the life expectancy pay-
ments rule.
D. Section 1.401(a)(9)-4 —
Determination of the designated
beneficiary
Proposed §1.401(a)(9)-4 provides rules
addressing the determination of the em-
ployee’s beneficiary for purposes of sec-
tion 401(a)(9) and these proposed regula-
tions are substantially similar to the rules
in the existing regulations. In addition to
providing rules addressing the new defi-
nition of eligible designated beneficiary,
these proposed regulations include rules
that clarify and simplify the determina-
tion of a beneficiary for purposes of sec-
tion 401(a)(9) in certain situations involv-
ing the use of a trust.
A designated beneficiary within the
meaning of section 401(a)(9)(E)(i) gener-
ally is an individual designated under the
plan as a beneficiary who is entitled to a
portion of an employee’s benefit, contin-
gent on the employee’s death or another
specified event. If a beneficiary designated
under the plan is a person other than an
individual, then the employee is treated as
not having a designated beneficiary (even
if there is an individual who is designated
as a beneficiary under the plan). Howev-
er, if a beneficiary designated under the
plan is a see-through trust as described in
Section I.D.2 of this Explanation of Pro-
visions, then certain beneficiaries of that
trust are treated as the employee’s benefi-
ciaries under the plan rather than the trust.
In addition, designating a person that is
not an individual as a beneficiary under
the plan does not cause the employee to be
treated as not having a designated benefi-
ciary to the extent separate account treat-
ment applies with respect to that person as

March 14, 2022 834 Bulletin No. 2022–11
described in Section I.H of this Explana-
tion of Provisions.
1. Eligible Designated Beneficiaries
These proposed regulations incorporate
the new definition of eligible designated
beneficiary in section 401(a)(9)(E)(ii).
Specifically, an eligible designated bene-
ficiary is a designated beneficiary who, as
of the date of the employee’s death, is (1)
the surviving spouse of the employee, (2)
a child of the employee who has not yet
reached the age of majority, (3) disabled,
(4) chronically ill, or (5) not more than 10
years younger than the employee.
a. Definition of age of majority
Section 401(a)(9)(E)(ii)(II) provides
that if the employee’s designated bene-
ficiary, as of the date of the employee’s
death, is a child of the employee who has
not yet reached the age of majority (as
defined in section 401(a)(9)(F)), then that
child is an eligible designated beneficiary.
Section 1.401(a)(9)-6, A-15, of the exist-
ing regulations provides guidance regard-
ing the application of section 401(a)(9)(F).
That regulatory provision does not specify
a particular age as a generally applicable
age of majority, but provides that a child
may be treated as having not reached the
age of majority if the child has not com-
pleted a specified course of education and
is under the age of 26.
The Treasury Department and the IRS
have determined that it is necessary to re-
vise the definition of age of majority from
the definition used under the existing reg-
ulations (the pre-SECURE Act applica-
tion of which is limited to defined benefit
plans and rarely applied). As more plans
are expected to apply an age of majority
definition, plans may find it difficult to im-
plement the existing standard under which
the plan administrator obtains information
about the education of an employee’s child
for purposes of applying section 401(a)(9)
(H). Furthermore, because the definition
of age of majority is intended to apply to
all of an individual’s accounts in defined
contribution plans, which may be in multi-
ple qualified plans and IRAs, the Treasury
Department and the IRS have concluded
that the definition, which will determine
whether a designated beneficiary is an
eligible designated beneficiary across
plans and accounts, should not be a plan
design choice. The potential for different
plans to have different definitions would
lead to confusion and complexity for in-
dividuals in planning and for their bene-
ficiaries, as well as plan administrators
and custodians, in determining payment
streams. Accordingly, for purposes of
section 401(a)(9)(E)(ii)(II) and (F), these
proposed regulations provide that a child
of the employee reaches the age of major-
ity on that child’s 21
st
birthday (which ac-
commodates the age of majority definition
in all of the States). However, as described
in Section I.F of this Explanation of Provi-
sions, the proposed regulations permit de-
fined benefit plans that have used the prior
definition of age of majority to retain that
plan provision.
b. Definition of disability
These proposed regulations provide
rules for the determination of whether
an individual is disabled for purposes of
section 401(a)(9). Section 401(a)(9)(E)
(ii)(III) applies the definition of disabil-
ity under section 72(m)(7) for purposes
of section 401(a)(9). Section 72(m)(7)
provides a standard of disability based on
whether an individual is unable to engage
in substantial gainful activity. However,
for individuals under age 18, that standard
may be difficult to apply. Accordingly, if,
as of the date of the employee’s death, a
beneficiary is younger than age 18, the
proposed regulations apply a comparable
standard that requires the beneficiary to
have a medically determinable physical or
mental impairment that results in marked
and severe functional limitations, and that
can be expected to result in death or to be
of long-continued and indefinite duration.
These proposed regulations also pro-
vide a safe harbor for the determination of
whether a beneficiary is disabled. Specif-
ically, if, as of the date of the employee’s
death, the Commissioner of Social Secu-
rity has determined that the individual is
disabled within the meaning of 42 U.S.C.
1382c(a)(3), then that individual will be
deemed to be disabled for purposes of
section 401(a)(9).
Pursuant to section 401(a)(9)(E)(ii),
the determination of whether a benefi-
ciary is disabled is made as of the date of
the employee’s death. For example, if, as
of the employee’s death, the employee’s
designated beneficiary is the employee’s
10-year-old child who is not disabled but
who becomes disabled 5 years after the
employee’s death, then pursuant to section
401(a)(9)(E)(iii) and these proposed regu-
lations, that child’s later disability will not
be taken into account, and that child will
cease to be an eligible designated benefi-
ciary on the child’s 21
st
birthday.
c. Documentation requirements for
disabled or chronically ill status
These proposed regulations provide
that, with respect to a beneficiary who is
disabled or chronically ill as of the date
of the employee’s death, documentation
of the disability or chronic illness must be
provided to the plan administrator no later
than October 31 of the calendar year fol-
lowing the calendar year of the employ-
ee’s death. If the designated beneficiary is
chronically ill under any of the definitions
in section 7702B(c)(2)(A) as of the date of
the employee’s death, the documentation
must include a certification by a licensed
health care practitioner (as defined in sec-
tion 7702B(c)(4)) that the designated ben-
eficiary is chronically ill. Additionally, in
accordance with section 401(a)(9)(E)(ii)
(IV), if the beneficiary is chronically ill
under the definition in section 7702B(c)
(2)(A)(i), then the documentation also
must include a certification from a li-
censed health care practitioner that, as of
the date of the certification, the individual
is unable to perform (without substantial
assistance from another individual) at
least 2 activities of daily living for an in-
definite period that is reasonably expected
to be lengthy in nature.
For a designated beneficiary who is an
eligible designated beneficiary because,
at the time of the employee’s death, the
designated beneficiary is the employee’s
minor child and that child also is disabled
or chronically ill within the meaning of
these proposed regulations, the designat-
ed beneficiary will continue to be treated
as an eligible designated beneficiary after
reaching the age of majority (on account
of being disabled or chronically ill) only
if these documentation requirements are
timely met with respect to that designated
beneficiary. Similarly, if the employee’s

Bulletin No. 2022–11 835 March 14, 2022
designated beneficiary is the employee’s
surviving spouse and that spouse also is
disabled or chronically ill at the time of
the employee’s death, then the surviv-
ing spouse will be treated as disabled or
chronically ill for purposes of the applica-
ble multi-beneficiary trust rules only if the
documentation requirements are timely
met with respect to the surviving spouse.
d. Other rules related to eligible
designated beneficiaries
These proposed regulations provide
that, if an employee has more than one
designated beneficiary and one of them
is not an eligible designated beneficiary,
then for purposes of section 401(a)(9), the
employee generally is treated as not hav-
ing an eligible designated beneficiary. In
addition, these proposed regulations pro-
vide that if the surviving spouse is wait-
ing to begin distributions until the year in
which the employee would have attained
age 72 and the surviving spouse dies be-
fore the beginning of that year, then the
determination of whether the surviving
spouse’s designated beneficiary is an el-
igible designated beneficiary is made by
substituting the surviving spouse for the
employee (including for purposes of es-
tablishing the date as of which that deter-
mination is made). For example, a child of
the surviving spouse is an eligible desig-
nated beneficiary if the child has not yet
reached the age of majority as of the date
of the surviving spouse’s death.
2. Trust as Beneficiary
These proposed regulations retain the
see-through trust concept in the existing
regulations under which certain beneficia-
ries of a trust are treated as beneficiaries
of the employee if the trust meets the re-
quirements to be a see-through trust. Spe-
cifically, to be a see-through trust, the trust
must meet the following requirements:
(1) the trust is valid under state law or
would be valid but for the fact that there
is no corpus; (2) the trust is irrevocable
or will, by its terms, become irrevocable
upon the death of the employee; (3) the
beneficiaries of the trust who are benefi-
ciaries with respect to the trust’s interest
in the employee’s benefit are identifiable;
and (4) the specified documentation re-
quirements are satisfied.
In response to issues raised in private
letter ruling requests and comments sub-
mitted to the Treasury Department and the
IRS, these proposed regulations provide
additional guidance in determining which
beneficiaries of the see-through trust are
treated as beneficiaries of the employee.
5

These proposed rules are consistent with
the examples that are in §1.401(a)(9)-5,
Q&A-7(c), of the existing regulations,
but address many more fact patterns. The
Treasury Department and the IRS intend
for these more detailed rules to address
many of the issues raised in comment
letters and private letter ruling requests
and expect that this more comprehensive
and definitive guidance will minimize the
need for taxpayers to request private letter
rulings.
a. Determining which see-through trust
beneficiaries are treated as beneficiaries
of the employee
1. See-through trust beneficiaries taken
into account
Generally, the proposed regulations
provide that a beneficiary of a see-through
trust is treated as a beneficiary of the em-
ployee if the beneficiary could receive
amounts in the trust representing the em-
ployee’s interest in the plan that are nei-
ther contingent upon nor delayed until
the death of another trust beneficiary who
does not predecease (and is not treated as
having predeceased)
6
the employee.
Whether any other see-through trust
beneficiary also is treated as a beneficiary
of the employee depends upon whether the
see-through trust is a conduit trust or accu-
mulation trust. A conduit trust is defined in
the proposed regulations as a see-through
trust, the terms of which provide that all
plan distributions will, upon receipt by
the trustee, be paid directly to, or for the
benefit of, specified beneficiaries. A see-
through trust will not fail to be a conduit
trust merely because the trust terms do not
require an immediate distribution after the
death of all of the specified beneficiaries
described in the preceding sentence.
For example, if an employee names
a conduit trust as the beneficiary of the
employee’s interest in a plan and the
trust terms require all distributions from
the plan to the trust during the surviving
spouse’s life to be distributed immediately
to that surviving spouse, then the surviv-
ing spouse is treated as a beneficiary of the
employee because the surviving spouse
could receive amounts in the trust that are
neither contingent upon nor delayed until
the death of another trust beneficiary. In
this case, if distributions have begun from
the plan and the surviving spouse dies
before the employee’s entire interest is
distributed, any beneficiary who could re-
ceive distributions from the conduit trust
at the time of the surviving spouse’s death
is not treated as a beneficiary of the em-
ployee because that beneficiary’s ability
to receive amounts from the trust is con-
tingent upon the death of the surviving
spouse.
An accumulation trust is any see-
through trust that is not a conduit trust,
and under an accumulation trust, there are
potentially more beneficiaries. A benefi-
ciary of an accumulation trust is treated
as a beneficiary of the employee if that
beneficiary has a residual interest in the
portion of the trust representing the em-
ployee’s interest in the plan (that is, the
beneficiary could receive amounts in the
trust, representing the employee’s interest
in the plan, that were not distributed to in-
dividuals described in the first paragraph
of this Section I.D.2.a.1). For example,
assume an employee names a see-through
trust as the sole beneficiary of the em-
ployee’s interest in the plan. The terms of
the see-through trust require the trustee
to pay specified amounts from the trust
to the employee’s surviving spouse, and
those specified amounts do not include
the immediate payment of plan distribu-
tions made to the trust. Upon the spouse’s
5
These proposed regulations provide for the determination of the trust beneficiaries that are treated as beneficiaries of the employee in §1.401(a)(9)-4(f). In the existing regulations, these
provisions were in §1.401(a)(9)-5.
6
For purposes of this rule, a beneficiary is treated as having predeceased the employee if the beneficiary is treated as predeceasing the employee pursuant to a simultaneous death provision
or a qualified disclaimer.

March 14, 2022 836 Bulletin No. 2022–11
death, the see-through trust is to terminate
and the amounts remaining in the trust are
to be paid to the employee’s brother. The
surviving spouse is treated as a beneficia-
ry of the employee (because the surviving
spouse could receive amounts in the see-
through trust that are neither contingent
upon nor delayed until the death of anoth-
er trust beneficiary). Moreover, because
not all distributions from the plan to the
see-through trust are immediately distrib-
uted to a trust beneficiary, the trust is an
accumulation trust. As a result, the em-
ployee’s brother is treated as a beneficiary
of the employee because he has a residual
interest in the see-through trust (that is, he
could receive amounts in the trust repre-
senting the employee’s interest in the plan
that were not distributed to the surviving
spouse).
2. Disregarded beneficiaries of see-
through trusts
These proposed regulations also pro-
vide for certain beneficiaries of a see-
through trust to be disregarded as ben-
eficiaries of the employee for purposes
of section 401(a)(9), because they have
only minimal or remote interests. Spe-
cifically, a see-through trust beneficiary
is not treated as a beneficiary of the em-
ployee if that beneficiary could receive
payments from the trust that represent
the employee’s interest in the plan only
after the death of another trust benefi-
ciary whose sole interest is a residual
interest in the trust (as described in the
preceding paragraph) and who did not
predecease (and is not treated as having
predeceased) the employee. Thus, using
the example in the preceding paragraph,
assume the see-through trust terms pro-
vide that if the employee’s brother sur-
vives the employee but predeceases the
surviving spouse, then the amounts re-
maining in the trust after the death of
the surviving spouse are to be paid to a
charity. In that case, the charity is disre-
garded as a beneficiary of the employee
because the charity could receive only
amounts in the trust that are contingent
upon the death of the employee’s broth-
er, whose only interest was a residual in-
terest (that is, an interest in the amounts
remaining in the trust after the death of
the surviving spouse). In contrast, the
charity would be treated as a beneficia-
ry of the employee if the brother could
receive amounts in the trust not subject
to any contingencies or contingent upon
an event other than the death of the sur-
viving spouse (such as the surviving
spouse’s remarriage).
These proposed regulations provide
another exception under which a see-
through trust beneficiary with a residual
interest is disregarded as a beneficiary
of the employee because the beneficia-
ry would have only a minimal or remote
interest in the trust. These proposed reg-
ulations provide that if the see-through
trust terms require a full distribution of
amounts in the trust representing the em-
ployee’s interest in the plan to a specified
individual described in the first paragraph
of Section I.D.2.a.1 of this Explanation
of Provisions by the later of: (1) the cal-
endar year following the calendar year
of the employee’s death; and (2) the end
of the tenth calendar year following the
calendar year in which that specified in-
dividual attains the age of majority, then
any other beneficiary whose sole entitle-
ment to distributions is conditioned on
the unlikely event that specified individ-
ual dies before the full distribution is re-
quired is disregarded as a beneficiary of
the employee.
To illustrate this exception, assume
an employee names a see-through trust
as the sole beneficiary, the trust permits
specified amounts to be paid to the em-
ployee’s niece until the niece reaches
age 31 (age of majority plus 10 years),
and those specified amounts are not re-
quired to include the immediate payment
of plan distributions made to the trust.
The trust is scheduled to terminate with
a full distribution of all trust assets to the
niece when the niece reaches age 31, but
if the niece dies before this scheduled ter-
mination, then the amounts remaining in
the trust will be paid to the employee’s
sibling. In that case, the only beneficiary
designated under the plan for purposes
of section 401(a)(9) and these regula-
tions is the employee’s niece because the
employee’s sibling is disregarded under
the exception described in the preceding
paragraph. However, if the see-through
trust terms do not require a full distribu-
tion of amounts in the trust representing
the employee’s interest in the plan until
the niece reaches age 35, then this excep-
tion does not apply, and both the employ-
ee’s niece and sibling are treated as ben-
eficiaries designated under the plan for
purposes of section 401(a)(9) and these
regulations.
b. Identifiability of trust beneficiaries
These proposed regulations retain the
requirement from the existing regula-
tions that the employee’s beneficiaries
(including beneficiaries of a see-through
trust) be identifiable, but modify the
definition of identifiability in light of the
enactment of section 401(a)(9)(H). Gen-
erally, trust beneficiaries are identifiable
if it is possible to identify each person
designated by the employee as eligible
to receive a portion of the employee’s in-
terest in the plan through the trust. Under
the proposed regulations, if an employee
names a class of individuals as the ben-
eficiary (such as the employee’s grand-
children), the addition of another mem-
ber of that class (for example, the birth
of another grandchild) will not cause the
trust to fail to meet the identifiability
requirements.
These proposed regulations provide
another exception to the general identi-
fiability rule under which a trust will not
fail to satisfy the identifiability require-
ments merely because an individual has
a power of appointment with respect to a
portion of the employee’s interest in the
plan. Specifically, these proposed regula-
tions provide that if, by September 30 of
the calendar year following the calendar
year of the employee’s death, the power is
exercised in favor of one or more benefi-
ciaries that are identifiable or is restricted
so that any appointment made at a later
time may only be made in favor of one or
more identifiable beneficiaries, then all of
those identifiable beneficiaries are taken
into account as beneficiaries of the em-
ployee. If the power is not exercised by
that September 30 in favor of one or more
beneficiaries that are identifiable (and is
not so restricted) then each taker in de-
fault (that is, each person who would be
entitled to the portion subject to the power
if that power is not exercised) is treated as
a beneficiary of the employee.
These proposed regulations include
a rule that applies when a beneficiary is

Bulletin No. 2022–11 837 March 14, 2022
added who was not initially taken into ac-
count in determining the employee’s ben-
eficiaries. Under this rule, if a beneficiary
is added after September 30 of the calen-
dar year following the calendar year of the
employee’s death (for example, if an indi-
vidual exercises a power of appointment
after that September 30), then the determi-
nation of whether there is no designated
beneficiary because one of the employee’s
beneficiaries is not an individual, and the
rules relating to multiple designated ben-
eficiaries described in Sections I.D.1.d
and I.E.3.d of this Explanation of Provi-
sions must be applied taking into account
the new beneficiary along with all of the
beneficiaries that were taken into account
before the addition of the new beneficiary.
However, if the addition of the beneficiary
would cause a full distribution of the em-
ployee’s interest in the plan to be required
pursuant to section 401(a)(9)(H) during
the calendar year in which the beneficiary
is added or in an earlier calendar year (and
a full distribution would not have been re-
quired in the absence of the new beneficia-
ry), then the proposed regulations provide
that the full distribution is not required un-
til the end of the calendar year following
the calendar year in which the beneficiary
was added.
To illustrate this rule, assume an em-
ployee named a see-through trust as the
beneficiary of the employee’s interest in
the plan, the terms of the trust require the
trustee to pay specified amounts from the
trust to the employee’s surviving spouse,
and those specified amounts do not re-
quire the immediate payment of plan dis-
tributions made to the trust. In this case,
the trust is an accumulation trust. The
trust terms also provide the spouse with
a testamentary power of appointment to
name the beneficiary of any portion of
the employee’s interest in the plan that
has not been distributed before the surviv-
ing spouse dies, but in the absence of an
appointment, the employee’s only child
is entitled to that residual interest in the
trust. If the power of appointment is not
exercised by September 30 of the calendar
year following the calendar year of the em-
ployee’s death, then the trust does not fail
to satisfy the identifiability requirements,
and both the employee’s surviving spouse
and child are treated as beneficiaries of the
employee. If, after that September 30, the
surviving spouse exercises the power by
naming the spouse’s sibling as the bene-
ficiary of the residual interest in the trust,
then the employee’s surviving spouse, the
employee’s child, and the spouse’s sibling
are all taken into account when applying
the rules for multiple designated bene-
ficiaries for each calendar year after the
year during which the sibling is added as
a beneficiary.
These proposed regulations also pro-
vide that a see-through trust will not fail
to satisfy the identifiability requirements
merely because the trust is subject to
state law that permits the trust terms to be
modified after the death of the employee
(such as by a court reformation, through
a decanting, or otherwise), thus permit-
ting a change in the beneficiaries of the
trust. If a beneficiary of a see-through
trust is removed through a modification
of the trust terms by September 30 of the
calendar year following the calendar year
of the employee’s death, the proposed
regulations provide that the beneficiary
that was removed is disregarded as a ben-
eficiary of the employee for purposes of
section 401(a)(9) and these regulations.
Similarly, if a beneficiary is added pur-
suant to such a modification, that bene-
ficiary is taken into account as a bene-
ficiary of the employee for purposes of
section 401(a)(9) and these regulations.
However, if a beneficiary is added pur-
suant to such a modification after that
September 30, then the rules that apply to
a beneficiary that is added pursuant to a
power of appointment will apply also to
a beneficiary that is added pursuant to the
modification.
c. Applicable multi-beneficiary trusts
These proposed regulations also pro-
vide guidance on a particular type of see-
through trust defined in section 401(a)(9)
(H)(v) as an applicable multi-beneficiary
trust. Specifically, these proposed reg-
ulations define two types of applicable
multi-beneficiary trusts. A type I applica-
ble multi-beneficiary trust is an applicable
multi-beneficiary trust, the terms of which
provide that the trust is to be divided im-
mediately upon the death of the employee
into separate trusts for each beneficiary
(as described in section 401(a)(9)(H)(iv)
(I)). A type II applicable multi-beneficiary
trust is an applicable multi-beneficiary
trust, the terms of which provide that no
individual other than a disabled or chron-
ically ill eligible designated beneficiary
has any right to the employee’s interest in
the plan until the death of all such eligible
designated beneficiaries with respect to
the trust (as described in section 401(a)(9)
(H)(iv)(II)).
When dividing a type I applicable
multi-beneficiary trust, one of the sepa-
rate trusts could be a type II applicable
multi-beneficiary trust. Thus, if a type I
applicable multi-beneficiary trust is di-
vided into separate trusts and one of the
separate trusts satisfies the requirements
to be a type II applicable multi-benefi-
ciary trust, then the beneficiaries of that
separate trust who are not disabled or
chronically ill are disregarded as benefi-
ciaries of the employee for purposes of
section 401(a)(9) and these regulations.
However, for any separate trust that does
not satisfy the requirements to be a type
II applicable multi-beneficiary trust, the
beneficiaries of that separate trust are
treated as beneficiaries of the employee
for purposes of section 401(a)(9) and
these regulations.
The Treasury Department and the IRS
are aware of concerns related to the appli-
cation of the amendments made by section
401 of the SECURE Act to section 401(a)
(9) of the Code in the case of a trust with
terms intended to ensure that a disabled
individual who is a beneficiary of the
trust remains eligible for means-tested
government benefits. The Treasury De-
partment and the IRS request comments
on whether under applicable law a trust
for a disabled individual (for example, a
supplemental needs trust) could include
terms providing that the disabled individ-
ual would lose the individual’s interest in
the trust in the event the interest would
disqualify the individual for means-test-
ed government benefits and still satisfy
the requirements under the Code to be a
type II applicable multi-beneficiary trust.
Specifically, comments are requested on
whether this type of provision may be
included in a trust (thereby allowing a
disabled individual to continue to qualify
for means-tested government benefits),
while not providing for trust payments to
any other beneficiary until the death of
the disabled individual.

March 14, 2022 838 Bulletin No. 2022–11
3. Other Rules Related to Designated
Beneficiaries.
a. Special rules for multiple designated
beneficiaries
As described in the first paragraph of
Section I.D.1.d of this Explanation of
Provisions, these proposed regulations
provide a general rule under which, if an
employee has more than one designated
beneficiary, and at least one of them is not
an eligible designated beneficiary, then
for purposes of section 401(a)(9), the em-
ployee is treated as not having an eligible
designated beneficiary. As a result, the
employee’s interest must be distributed
no later than the end of the tenth calen-
dar year following the calendar year of the
employee’s death.
These proposed regulations include
two exceptions to this general rule that al-
low an eligible designated beneficiary to
use the life expectancy rule even if there
is another designated beneficiary who is
not an eligible designated beneficiary. The
first exception is that if any of the employ-
ee’s designated beneficiaries is a child of
the employee who, as of the date of the
employee’s death, has not yet reached
the age of majority, then the employee is
still treated as having an eligible designat-
ed beneficiary (which allows payments
to continue until 10 years after the child
reaches the age of majority even if there
are other designated beneficiaries who
are not eligible designated beneficiaries).
The second exception is if the see-through
trust is a type II applicable multi-bene-
ficiary trust, then the beneficiaries who
either are disabled or chronically ill are
treated as eligible designated beneficiaries
without regard to whether any of the other
trust beneficiaries are not eligible desig-
nated beneficiaries.
To illustrate these rules, if an employee
who is a participant in a defined contribu-
tion plan names a see-through trust as the
sole beneficiary of the employee’s interest
in the plan, and the trust beneficiaries are
the employee’s surviving spouse and the
employee’s adult child who is not disabled
or chronically ill, then the employee is
treated as not having an eligible designat-
ed beneficiary. As a result, the employee’s
entire interest must be distributed no later
than 10 years after the employee’s death.
However, if there is another designated
beneficiary who is the employee’s child
and who, as of the date of the employee’s
death, has not yet reached the age of ma-
jority, then, under the exception described
in the preceding paragraph, the employee
is treated as having an eligible designat-
ed beneficiary. In that second situation, if
the trust is receiving annual distributions
using the life expectancy rule, then a full
distribution from the plan would not be re-
quired until ten years after the minor child
reaches the age of majority.
b. Determining the beneficiary for
purposes of calculating the required
minimum distribution
These proposed regulations largely re-
tain the rules of the existing regulations
related to determining who is a beneficiary
for purposes of section 401(a)(9), so that a
person is a beneficiary if that person is a
beneficiary designated under the plan as
of the date of the employee’s death and re-
mains a beneficiary as of September 30 of
the calendar year following the calendar
year in which the employee died. For this
purpose, a beneficiary need not be spec-
ified by name in order to be designated
under the plan, provided the beneficiary
is identifiable pursuant to the designation.
The existing regulations provide that
a beneficiary is disregarded if certain
events occur before September 30 of the
calendar year following the calendar year
in which the employee dies. In response
to issues raised in private letter ruling
requests and comments submitted to the
Treasury Department and the IRS, these
proposed regulations provide an exclusive
list of events that permit a beneficiary to
be disregarded. Specifically, the proposed
regulations provide that if any of the fol-
lowing events occurs by September 30 of
the calendar year following the calendar
year in which the employee dies with re-
spect to a person who was a beneficiary as
of the employee’s date of death, then that
person will be disregarded in identifying
the beneficiaries of the employee for pur-
poses of section 401(a)(9): (1) the individ-
ual predeceases the employee; (2) the in-
dividual is treated as having predeceased
the employee pursuant to a simultaneous
death provision or pursuant to a qualified
disclaimer that satisfies section 2518 and
applies to the entire interest to which the
beneficiary is entitled; or (3) the person
receives the entire benefit to which the
person is entitled.
To illustrate the rule in the preceding
paragraph, if an individual makes a dis-
claimer satisfying section 2518 that ap-
plies to the individual’s entire interest
(including the requirement that the dis-
claimer be made within 9 months of the
employee’s death), that individual is not
treated as a beneficiary for purposes of
section 401(a)(9). However, if the dis-
claimer is executed more than 9 months
after the employee’s death, then that in-
dividual will not be disregarded for pur-
poses of identifying the beneficiaries. As
another example, assume a see-through
trust is designated as a beneficiary of the
employee’s interest in the plan and that
trust could be liable for expenses of ad-
ministering and distributing the deceased
employee’s estate at death. In this case,
the decedent’s estate is treated as a ben-
eficiary of the employee designated under
the plan because some portion of the em-
ployee’s interest in the plan may be used
for the payment of those administration
expenses, thus satisfying an obligation of
the estate. However, if all of those expens-
es that could be paid from the employee’s
interest in the plan are paid by September
30 of the calendar year following the cal-
endar year in which the employee died (so
that by that date, the deceased employee’s
estate received the entire interest to which
it was entitled), then the deceased employ-
ee’s estate is disregarded, and the other
beneficiaries of the see-through trust are
considered beneficiaries of the employee.
E. Section 1.401(a)(9)-5 — Required
minimum distributions from defined
contribution plans
1. In General
Proposed §1.401(a)(9)-5 retains the
general method in the existing regulations
by which a required minimum distribution
from a defined contribution plan is calcu-
lated in any calendar year when an employ-
ee dies on or after the required beginning
date or when an employee’s eligible desig-
nated beneficiary is taking life expectancy
payments after an employee dies before
the required beginning date. Specifically,

Bulletin No. 2022–11 839 March 14, 2022
the required minimum distribution for a
calendar year is determined by dividing
the employee’s account balance as of the
end of the prior year by an applicable di-
visor. The existing regulations refer to the
divisor as the applicable distribution peri-
od. However, in light of the amendments
made by section 401 of the SECURE Act
that may result in different distribution
periods, these proposed regulations refer
to the divisor as the applicable denomina-
tor. In addition to the requirement to take
annual required minimum distributions,
the proposed regulations implement those
amendments by requiring that a full distri-
bution of the remaining interest be taken
in certain circumstances.
These proposed regulations also up-
date the list of amounts of distributions
and deemed distributions that are not tak-
en into account in determining whether
the required minimum distribution has
been made for a calendar year. Under the
proposed regulations, that list is imple-
mented by a cross-reference to a list of
amounts in §1.402(c)-2(c)(3) (relating to
amounts that are not treated as eligible
rollover distributions). The effect of the
new cross-reference is to add the follow-
ing items to the list of amounts that are
disregarded for purposes of determining
the required minimum distribution from
a defined contribution plan: prohibited
allocations that are treated as deemed
distributions pursuant to section 409(p),
distributions of premiums for health and
accident insurance, deemed distributions
with respect to a collectible pursuant to
section 408(m), and distributions that are
permissible withdrawals from an eligible
automatic contribution arrangement with-
in the meaning of section 414(w).
2. Distributions While the Employee is
Alive
These proposed regulations provide
that, in determining the required mini-
mum distribution for a distribution calen-
dar year beginning while the employee is
alive, the employee divides the account
balance as of December 31 of the preced-
ing calendar year by the employee’s ap-
plicable denominator. Generally, the ap-
plicable denominator is determined using
the Uniform Lifetime Table in §1.401(a)
(9)-9(c). However, if the employee’s sole
beneficiary is the employee’s spouse who
is more than 10 years younger than the
employee, then the applicable denomina-
tor is determined using the Joint and Last
Survivor Table in §1.401(a)(9)-9(d) (pro-
viding for a longer payout period).
3. Distributions After the Employee’s
Death
a. Requirement to satisfy both section
401(a)(9)(B)(i) and (ii) in the case of
an employee who dies on or after the
required beginning date
Section 401(a)(9)(B)(i) provides rules
that apply if an employee dies after ben-
efits have commenced. While the 5-year
rule under section 401(a)(9)(B)(ii) (ex-
panded to a 10-year rule in certain cases
by section 401(a)(9)(H)(i)(I)) generally
applies if an employee dies before the
employee’s required beginning date, sec-
tion 401(a)(9)(H)(i)(II) provides that sec-
tion 401(a)(9)(B)(ii) applies whether or
not distributions have commenced. Ac-
cordingly, if an employee dies after the re-
quired beginning date, distributions to the
employee’s beneficiary for calendar years
after the calendar year in which the em-
ployee died must satisfy section 401(a)(9)
(B)(i) as well as section 401(a)(9)(B)(ii).
In order to satisfy both of these require-
ments, these proposed regulations provide
for the same calculation of the annual re-
quired minimum distribution that was ad-
opted in the existing regulations but with
an additional requirement that a full dis-
tribution of the employee’s entire interest
in the plan be made upon the occurrence
of certain designated events (discussed
in section I.E.3.c. of this Explanation of
Provisions).
b. Determination of applicable
denominator
If an employee died on or after the re-
quired beginning date (or the employee
died before the required beginning date
and the employee’s eligible designat-
ed beneficiary is taking life expectancy
distributions in accordance with section
401(a)(9)(B)(iii) and these proposed reg-
ulations), then for calendar years after the
calendar year in which the employee died,
the applicable denominator generally is
the remaining life expectancy of the des-
ignated beneficiary. The beneficiary’s re-
maining life expectancy generally is cal-
culated using the age of the beneficiary in
the year following the calendar year of the
employee’s death, reduced by one for each
subsequent calendar year.
However, as an exception to these gen-
eral rules, if the employee’s spouse is the
employee’s sole beneficiary, then the ap-
plicable denominator during the spouse’s
lifetime is the spouse’s life expectancy
(which reflects a recalculation in accor-
dance with section 401(a)(9)(D)). In this
case, for calendar years after the calendar
year in which the spouse died, in deter-
mining the required minimum distribution
to the spouse’s beneficiary, the applicable
denominator is the spouse’s life expectan-
cy calculated in the calendar year in which
the spouse died, reduced by one for each
subsequent calendar year.
If the employee has no designated ben-
eficiary, then the applicable denominator
is the employee’s life expectancy calcu-
lated in the calendar year in which the
employee died, reduced by one for each
subsequent calendar year. This applicable
denominator is also used in the case of an
employee who died after the required be-
ginning date and who was younger than the
designated beneficiary.
c. Full distribution required in certain
circumstances
In order to satisfy the 5-year rule of
section 401(a)(9)(B)(ii) (or, if applicable,
the exception to that rule in section 401(a)
(9)(B)(iii), taking into account section
401(a)(9)(H), and (E)(iii)), these proposed
regulations provide that, if an employee’s
interest is in a defined contribution plan to
which section 401(a)(9)(H) applies, then
the employee’s entire interest in the plan
must be distributed by the earliest of the
following dates:
(1) The end of the tenth calendar year
following the calendar year in which the
employee died if the employee’s designat-
ed beneficiary is not an eligible designated
beneficiary;
(2) The end of the tenth calendar year
following the calendar year in which the
designated beneficiary died if the employ-
ee’s designated beneficiary was an eligible
designated beneficiary;

March 14, 2022 840 Bulletin No. 2022–11
(3) The end of the tenth calendar year
following the calendar year in which the
beneficiary reaches the age of majority if
the employee’s designated beneficiary is
the child of the employee who has not yet
reached the age of majority as of the date
of the employee’s death; and
(4) The end of the calendar year in
which the applicable denominator would
have been less than or equal to one if it
were determined using the beneficiary’s
remaining life expectancy, if the employ-
ee’s designated beneficiary is an eligible
designated beneficiary, and if the applica-
ble denominator is determined using the
employee’s remaining life expectancy.
For example, if an employee died after
the required beginning date with a desig-
nated beneficiary who is not an eligible
designated beneficiary, then the desig-
nated beneficiary would continue to have
required minimum distributions calculat-
ed using the beneficiary’s life expectancy
as under the existing regulations for up to
nine calendar years after the employee’s
death. In the tenth year following the cal-
endar year of the employee’s death, a full
distribution of the employee’s remaining
interest would be required.
Similarly, if an employee died after the
required beginning date with an eligible
designated beneficiary, then the eligible
designated beneficiary would continue to
have required minimum distributions cal-
culated during the beneficiary’s lifetime
using the rules under the existing regula-
tions. However, if the eligible designated
beneficiary dies before the entire interest
of the employee is distributed, then the
beneficiary of that eligible designated
beneficiary would continue taking annu-
al distributions using the rules under the
existing regulations for up to nine years
after the death of the eligible designated
beneficiary. In the tenth year following the
calendar year of the eligible designated
beneficiary’s death, a full distribution of
the employee’s remaining interest would
be required.
If the employee’s designated beneficia-
ry is a child of the employee who, as of
the employee’s death, has not yet reached
the age of majority, then the child would
have annual required minimum distribu-
tions calculated during the child’s lifetime
using the rules of the existing regulations.
However, those distributions would be
permitted to be paid for up to only nine
years after the child reaches the age of
majority with a full distribution of the
employee’s remaining interest required
in the tenth year following the calendar
year in which the child reaches the age of
majority.
As another example, if an employee
died at age 75 after the required begin-
ning date and the employee’s non-spouse
eligible designated beneficiary was age
80 at the time of the employee’s death,
the applicable denominator would be de-
termined using the employee’s remaining
life expectancy. However, these proposed
regulations require a full distribution of
the employee’s remaining interest in the
plan in the calendar year in which the ap-
plicable denominator would have been
less than or equal to one if it were deter-
mined using the beneficiary’s remaining
life expectancy (even though the appli-
cable denominator for determining the
required minimum distribution is based
on the remaining life expectancy of the
employee). In this case, based on the
beneficiary’s life expectancy of 11.2 in
the year of the employee’s death, a full
distribution would be required in the year
the beneficiary reaches age 91 (because
in the 11
th
calendar year after the em-
ployee’s death the beneficiary’s life ex-
pectancy would be less than or equal to
one).
d. Multiple designated beneficiaries
These proposed regulations include a
modified version of the general rule adopt-
ed in the existing regulations that applies
if an employee has more than one desig-
nated beneficiary. Specifically, instead of
determining the applicable denominator
using the beneficiary with the shortest life
expectancy, these proposed regulations
provide that the applicable denominator
is determined using the life expectancy of
the oldest designated beneficiary. The pro-
posed regulations provide that whether a
full distribution is required also generally
is determined using the oldest of the des-
ignated beneficiaries. For example, if an
employee has multiple eligible designat-
ed beneficiaries who are born in the same
calendar year, then full distribution of the
employee’s remaining interest general-
ly is required by the tenth calendar year
following the death of the oldest designat-
ed beneficiary.
These general rules for multiple desig-
nated beneficiaries are subject to certain
exceptions. Under one exception, if the
employee’s beneficiary is a type II appli-
cable multi-beneficiary trust, then only the
disabled and chronically ill beneficiaries
of the trust are taken into account in deter-
mining the oldest designated beneficiary.
Thus, the ages of the other beneficiaries
are disregarded in determining the appli-
cable denominator, and the death of the
last of the disabled or chronically ill trust
beneficiaries triggers the 10-year payout
requirement under section 401(a)(9)(H)
(iii).
Under a second exception to the gener-
al rule, if any of the employee’s designat-
ed beneficiaries is a child of the employee
who has not yet reached the age of major-
ity as of the date of the employee’s death,
then, in applying the requirement to make
a full distribution by the tenth year follow-
ing the death of the oldest eligible desig-
nated beneficiary, only the employee’s
children who are designated beneficiaries
and who are under the age of majority at
the employee’s date of death are taken into
account. Thus, in a situation involving one
or more designated beneficiary children
under the age of majority and one or more
older designated beneficiaries, the death
of an older designated beneficiary will
not result in a requirement to pay a full
distribution before the oldest child attains
the age of majority plus ten years. In this
case, a full distribution of the employee’s
remaining interest is not required until the
tenth calendar year following the calen-
dar year in which the oldest child of the
employee who is a designated beneficiary
and who had not attained the age of ma-
jority as of the employee’s death reaches
the age of majority (or, if earlier, the tenth
calendar year following the calendar year
of that child’s death).
To illustrate these rules, assume an em-
ployee died at the age of 75 after the em-
ployee’s required beginning date, and the
employee named a see-through trust that
is an accumulation trust as the employee’s
beneficiary under the plan. The terms of the
trust require specified amounts to be paid to
the employee’s surviving spouse (who was
age 74 at the time of the employee’s death).
Upon the spouse’s death, the trust will

Bulletin No. 2022–11 841 March 14, 2022
terminate and the amounts remaining in the
trust that have not been paid to the spouse
will be paid to the employee’s sibling (who
was age 67 at the time of the employee’s
death). If the employee’s sibling prede-
ceases the surviving spouse, the amounts
remaining in the trust that have not been
paid to the surviving spouse will be paid
to a charity. In this case, the charity is dis-
regarded as a beneficiary of the employee
(as described in Section I.D.2.a.2 of this
Explanation of Provisions), and all of the
other trust beneficiaries are eligible desig-
nated beneficiaries (a surviving spouse and
a beneficiary who is not more than 10 years
younger than the employee). Under these
proposed regulations, required minimum
distributions are made to the trust begin-
ning in the calendar year after the calendar
year of the employee’s death using the sur-
viving spouse’s remaining life expectancy,
because the surviving spouse is the oldest
beneficiary of the employee. Upon the sur-
viving spouse’s death, annual distributions
must continue to the trust using the surviv-
ing spouse’s remaining life expectancy in
the calendar year of the spouse’s death, re-
duced by one in each subsequent calendar
year. In addition, the entire interest of the
employee must be distributed no later than
the tenth calendar year following the calen-
dar year of the spouse’s death.
F. Section 1.401(a)(9)-6 — Required
minimum distributions from defined
benefit plans
Proposed §1.401(a)(9)-6 provides rules
for required minimum distributions from
defined benefit plans and from annuity
contracts that are annuitized to pay benefits
under defined contribution plans. These
rules are based on the existing regulations
and are updated to reflect the amendments
to section 401(a)(9) of the Code made by
section 114 of the SECURE Act regarding
the required beginning date and actuarial
increases.
1. Rules Applicable to Defined Benefit
Plans
a. Actuarial increase for employees
retiring after age 70½
These proposed regulations address the
actuarial increase required under section
401(a)(9)(C)(iii). Section 401(a)(9)(C)(iii)
provides that, if section 401(a)(9)(C)(i)(II)
applies to an employee and the employee
retires in a calendar year after the calen-
dar year in which the employee attains age
70½, then the employee’s accrued benefit
must be actuarially increased to take into
account the period after age 70½ during
which the employee was not receiving any
benefits under the plan. Section 401(a)(9)
(C)(ii)(I) provides that section 401(a)(9)
(C)(i)(II) (providing a required beginning
date based on the calendar year in which
the employee retires) does not apply to an
employee who is a 5-percent owner (as
defined in section 416) for the plan year
ending in the calendar year in which the
employee attains age 72.
The proposed regulations reflect that
the required actuarial increase under sec-
tion 401(a)(9)(C)(iii) does not apply to a
5-percent owner. This is because the ac-
tuarial increase is limited to employees to
whom section 401(a)(9)(C)(i)(II) applies
(and section 401(a)(9)(C)(ii)(I) provides
that section 401(a)(9)(C)(i)(II) generally
does not apply in the case of an employ-
ee who is a 5-percent owner). Thus, the
required actuarial increase applies to an
employee other than a 5-percent owner
who retires in a calendar year after the cal-
endar year in which the employee attains
age 70½.
These proposed regulations, like the
existing regulations, reflect the excep-
tion from the requirements of section
401(a)(9)(C)(iii) provided under section
401(a)(9)(C)(iv) for governmental plans
and church plans. Section 401(a)(9)(C)
(iv) specifies that for purposes of section
401(a)(9), a church plan is a plan main-
tained by a church for church employees,
and a church is any church within the
meaning of section 3121(w)(3)(A) or any
qualified church-controlled organization
within the meaning of section 3121(w)
(3)(B). These proposed regulations clar-
ify that the determination of whether an
employee is a church employee is made
without regard to whether the employee
would be considered an employee of a
church under section 414(e)(3)(B). There-
fore, a plan for the employees of a tax-ex-
empt organization that is not a church or
a qualified church-controlled organization
must provide an actuarial increase for an
employee who retires in a calendar year
after the calendar year in which the em-
ployee reaches age 70½.
b. Interaction of benefit restrictions under
section 436(d) and minimum distribution
requirements under section 401(a)(9)
Under section 436(d), a plan is required
to provide certain limitations on acceler-
ated benefit distributions. Under section
436(d)(1), if the plan’s annual funding tar-
get attainment percentage (AFTAP) for a
plan year is less than 60 percent, the plan
must not make any prohibited payment
(that is, a payment in excess of the month-
ly amount paid under a single life annuity
or a payment for the purchase of an irre-
vocable commitment from an insurer to
pay benefits) after the valuation date for
the plan year. Under section 436(d)(2), if
the plan sponsor is in bankruptcy proceed-
ings, the plan may not pay any prohibited
payment unless the plan’s enrolled actuary
certifies that the AFTAP of the plan is at
least 100 percent. Under section 436(d)
(3), if the plan’s AFTAP for a plan year
is at least 60 percent but is less than 80
percent, the plan must not pay any pro-
hibited payment to the extent the payment
exceeds the lesser of (1) 50 percent of the
amount otherwise payable under the plan,
and (2) the present value of the maximum
Pension Benefit Guaranty Corporation
guarantee with respect to a participant.
If an employee dies before the required
beginning date and distributions are being
made in accordance with section 401(a)
(9)(B)(ii), then the entire interest of the
employee generally must be distributed
within 5 years of the employee’s death
(the 5-year rule). Because compliance
with this requirement under section 401(a)
(9)(B)(ii) may conflict with the require-
ments of section 436(d), these proposed
regulations provide an exception to the
5-year rule so that a plan will not fail to
comply with those requirements merely
because payments by the plan are restrict-
ed by section 436(d). Under this provi-
sion, benefits that are required to be paid
under the 5-year rule may extend past the
section 401(a)(9)(B)(ii) deadline for full
payment provided that the payments (1)
start by the fifth year after the employee’s
death, and (2) are paid in a form that is
as accelerated as permitted under section
436(d).

March 14, 2022 842 Bulletin No. 2022–11
2. Rules Applicable to Annuity Contracts
a. Annuity providers must be licensed
Like the existing regulations, these
proposed regulations provide that, for
either a defined benefit plan or a defined
contribution plan, the required minimum
distribution rules may be satisfied through
the purchase, with the employee’s entire
interest in the plan, of an annuity contract
that provides periodic annuity payments
for the employee’s life (or the joint lives
of the employee and beneficiary) or over
a period certain. These proposed regula-
tions add a rule that, for this purpose, the
annuity contract must be issued by an in-
surance company licensed in the jurisdic-
tion where the annuity is sold. However,
pursuant to §1.403(b)-6(e)(5), this rule
does not apply to an annuity paid under
a retirement income account that is de-
scribed in section 403(b)(9).
b. Qualified Longevity Annuity Contracts
In 2014, the Treasury Department and
the IRS amended the regulations under
section 401(a)(9) in order to facilitate the
purchase, under a defined contribution
plan, of a deferred annuity that commenc-
es annuity payments at an advanced age.
See 79 FR 37633. Those modifications
apply to an annuity contract that satisfies
certain requirements, including a require-
ment that distributions commence not lat-
er than age 85. Prior to annuitization, the
value of this type of contract, referred to
as a Qualified Longevity Annuity Contract
(QLAC), is excluded from the account
balance used to determine required min-
imum distributions.
Section 1.401(a)(9)-6, A-17(a)(4), of
the existing regulations provides that a
QLAC may not make available any com-
mutation benefit, cash surrender value, or
other similar feature. These proposed reg-
ulations would change this rule so that this
prohibition applies only after the required
beginning date. This change is proposed
so that if a plan’s investment options in-
clude a series of target date funds to which
the relief under Notice 2014-66, 2014-46
I.R.B. 820 applies,
7
those target date funds
would be permitted to include QLACs
among their assets.
3. Other Rules
a. Increasing payments
Like the existing regulations, these pro-
posed regulations generally provide that
all payments under a defined benefit plan
or annuity contract must be nonincreas-
ing, subject to a number of exceptions.
These proposed regulations retain the ex-
ceptions in the existing final regulations
and add to the list of circumstances under
which annuity payments under a defined
benefit plan may increase. Under the pro-
posed regulations, annuity payments may
increase as a result of the resumption of
benefits that were suspended pursuant to
section 411(a)(3)(B) (for a retiree whose
benefits were suspended on account of
employment after commencement of ben-
efits and then resume after the suspension
of benefits ends). In addition, annuity pay-
ments may increase as a result of the re-
sumption of benefits that were suspended
pursuant to section 418E (for an insolvent
plan) or section 432(e)(9) (for a partici-
pant or beneficiary of a plan in critical and
declining status whose benefits have been
suspended under section 432(e)(9), if the
suspension of benefits consists of a tem-
porary reduction of benefits or if suspend-
ed benefits resume because of a failure to
meet the conditions of section 432(e)(9)
(C)).
The existing regulations provide a
number of exceptions under which pay-
ments from annuity contracts purchased
from insurance companies may increase,
and certain of these exceptions apply only
if the total future expected payments under
the contract exceed the total value being
annuitized. These proposed regulations
make a minor modification to the rules to
clarify the calculation of the total future
expected payments and the total value
being annuitized. Specifically, these pro-
posed regulations modify the determina-
tion of the total value being annuitized by
providing that the total value is calculated
as of the date on which the contract is an-
nuitized. This modification (under which
this determination is made as of the date
on which the contract is annuitized, rather
than the date on which payments on the
annuitized contract begin as specified in
§1.401(a)(9)-6, A-14(e)(1)(i) of the exist-
ing regulations), will have an effect only
in situations in which the contract is an-
nuitized on a date earlier than the date on
which payments begin. In addition, these
proposed regulations update the examples
illustrating these rules to reflect the mor-
tality rates in §1.401(a)(9)-9.
These proposed regulations also pro-
vide three additional exceptions to the
nonincreasing payments requirement for
annuities issued by insurance companies
that apply without regard to a comparison
of the total future expected payments and
the total value being annuitized. Two of
these exceptions have been added because
commentors have identified that certain
policy features are popular with policy-
holders and these features do not have a
material impact on the amount of expect-
ed payments. First, these proposed regu-
lations allow an annuity contract to pro-
vide a final payment upon the death of the
employee that does not exceed the excess
of total value being annuitized over the
total of payments before the death of the
employee. Second, these proposed regula-
tions allow an annuity contract to offer a
short-term acceleration of payments, un-
der which up to one year of annuity pay-
ments are paid in advance of when those
payments were scheduled to be made. In
addition, to facilitate compliance, these
proposed regulations provide a third ex-
ception that allows an annuity contract to
provide an acceleration of payments that
is required to comply with section 401(a)
(9)(H).
b. Payments to children
These proposed regulations amend the
existing rules governing when, pursuant
to section 401(a)(9)(F), payment of an
employee’s accrued benefit to a child may
be treated as if the payments were made
to a surviving spouse. These rules are the
7
Notice 2014-66 provides relief under section 401(a)(4) to enable plans to provide lifetime income by offering, as investment options, a series of target date funds that include deferred annu-
ities among their assets, even if some of the target date funds within the series are available only to older participants.

Bulletin No. 2022–11 843 March 14, 2022
same as under the existing regulations ex-
cept, as discussed in Section I.D.1.a of this
Explanation of Provisions, these proposed
regulations specify that an individual
reaches the age of majority for purposes
of sections 401(a)(9)(E)(ii)(II) and (F) on
that individual’s 21
st
birthday.
Under these proposed regulations, a
plan’s terms that define the age of majori-
ty that were adopted on or before Febru-
ary 24, 2022 and met the requirements of
§1.401(a)(9)-6, A-15 of the existing regu-
lations are not required to be amended to
reflect this change, and the plan may con-
tinue to use that plan definition of the age
of majority for purposes of section 401(a)
(9)(F). Moreover, because a governmental
plan is subject only to a reasonable, good
faith standard in complying with the rules
of section 401(a)(9), the plan terms of a
governmental plan may use a definition of
the age of majority for purposes of section
401(a)(9)(F) that meets the requirements
of §1.401(a)(9)-6, A-15 of the existing
regulations, even if the plan terms that de-
fine age of majority are adopted after that
date.
G. Section 1.401(a)(9)-7 — Rollovers
and transfers
Proposed §1.401(a)(9)-7 retains the
rollover and transfer rules that are in the
existing regulations.
H. Section 1.401(a)(9)-8 — Special rules
Proposed §1.401(a)(9)-8 provides
special rules applicable to satisfying the
minimum distribution requirement. These
include separate account treatment for
beneficiaries, the definition of spouse
(updated to include the post-Obergefell
regulations under §301.7701-18), appli-
cation of the qualified domestic relations
order (QDRO) rules, and the applicability
of elections under section 242(b)(2) of the
Tax Equity and Fiscal Responsibility Act
of 1982, Public Law 97-248, 96 Stat. 324
(1982) (TEFRA).
The proposed regulation generally
retains the separate account rules appli-
cable to beneficiaries after the death of
the employee that were adopted in the
existing regulations, including the rule
that prohibits separate application of sec-
tion 401(a)(9) to separate interests in a
trust. However, in light of the new appli-
cable multi-beneficiary trust rules provid-
ed in section 401(a)(9)(H)(iv), these pro-
posed regulations provide an exception to
that prohibition that would permit sepa-
rate application of section 401(a)(9) to the
separate subtrusts of a type I applicable
multi-beneficiary trust.
These proposed regulations also clarify
the rules under which section 401(a)(9) is
applied separately with respect to the sep-
arate interests of each of the employee’s
beneficiaries under a plan, provided that
the separate accounting requirements are
satisfied. Those separate accounting re-
quirements include:
(1) Any post-death distribution with
respect to a beneficiary’s interest must be
allocated to the separate account of that
beneficiary;
(2) All post-death investment gains and
losses, contributions, and forfeitures, for
the period prior to the establishment of the
separate accounts must be allocated on a
pro rata basis in a reasonable and consis-
tent manner among the separate accounts;
and
(3) The investment return with respect
to the investments held in the separate ac-
counts that were established for the sepa-
rate interests of the beneficiaries must be
allocated to those separate accounts.
However, if the separate accounting
requirements are not satisfied until after
the end of the calendar year following the
calendar year of the employee’s death,
then, for calendar years after the separate
accounting requirements are satisfied:
(1) the required minimum distribution is
determined without regard to the separate
accounts; (2) the aggregate distribution is
allocated among the beneficiaries based
on each beneficiary’s share of the total
remaining balance of the employee’s in-
terest; and (3) the allocated share for each
beneficiary must be distributed to each re-
spective beneficiary.
I. Section 1.401(a)(9)-9 — Life
expectancy and distribution period
tables
These proposed regulations include
minor changes to existing provisions of
§1.401(a)(9)-9 to conform the terminol-
ogy in that section to the new terminolo-
gy used in proposed §1.401(a)(9)-5. For
example, references to the “applicable
distribution period” have been changed to
refer to the “applicable denominator.”
II. Section 402(c) Regulations
These proposed regulations provide
updates to existing rules of §1.402(c)-2
that reflect statutory amendments made to
section 402(c) since the regulations were
issued in 1995. Those amendments are
described in the Background section of
this Preamble under the heading “Section
402(c) — Rollovers.”
A. Exclusion from income of amount
rolled over
These proposed regulations provide
that, if an employee receives an eligible
rollover distribution and rolls it over to
any eligible retirement plan within 60 days
of the distribution (including any amount
withheld under section 3405(c)), then the
distribution generally is not includible in
gross income. However, if any portion of
the eligible rollover distribution is rolled
over to a Roth IRA and the distribution
is not from a designated Roth account,
that portion is includible in the taxpayer’s
gross income but generally is not subject
to the 10-percent additional tax under sec-
tion 72(t).
B. Definition of eligible rollover
distribution and eligible retirement plan
These proposed regulations update the
definition of eligible rollover distribution
to include the portion of the distribution
that constitutes the employee’s investment
in the contract and provide that, pursuant
to section 402(c)(4)(C), an eligible roll-
over distribution does not include any
distribution made on account of hardship.
These proposed regulations also provide
that a rollover distribution may be a 60-
day rollover, a direct rollover described
in section 401(a)(31), or the repayment of
a distribution that is treated as a rollover
pursuant to another statutory provision
(such as the repayment of a qualified birth
or adoption distribution that is treated as
a rollover pursuant to section 72(t)(2)(H)
(v)(III)).
These proposed regulations also update
the list of amounts of distributions and

March 14, 2022 844 Bulletin No. 2022–11
deemed distributions that are not eligible
rollover distributions. Specifically, the
proposed regulation adds that a deemed
distribution with respect to a collectible
pursuant to section 408(m) is not treated
as an eligible rollover distribution.
These proposed regulations provide
that, pursuant to section 402(c)(8)(B),
an eligible retirement plan is: (1) an
IRA; (2) a qualified plan (including an
employee’s trust described in section
401(a) that is exempt from taxation un-
der section 501(a), an annuity plan un-
der section 403(a) or an annuity contract
under 403(b)); or (3) an eligible deferred
compensation plan under section 457(b)
maintained by an employer described in
section 457(e)(1)(A) (such as a State or
local government). Pursuant to section
402(c)(10), an eligible deferred compen-
sation plan under section 457(b) is an eli-
gible retirement plan only if it separately
accounts for amounts rolled into the plan.
Furthermore, an eligible rollover distri-
bution from a designated Roth account
under section 402A may be rolled over
only to another designated Roth account
or to a Roth IRA.
C. Special rules related to eligible
rollover distributions
1. Distributions that Include Basis
In accordance with section 402(c)(2),
these proposed regulations provide that if
an eligible rollover distribution includes
an amount that is allocable to the employ-
ee’s basis (that is, the employee’s invest-
ment in the contract), then additional rules
will apply if it is not rolled over to an IRA.
Specifically, if the rollover is to a quali-
fied plan or annuity contract described in
section 403(b), then the rollover must be
made through a direct trustee-to-trustee
transfer. In addition, the portion of a dis-
tribution that is allocable to an employee’s
basis may not be rolled over to an eligible
deferred compensation plan described in
section 457(b).
These proposed regulations also pro-
vide that if an eligible rollover distribu-
tion includes an amount that is allocable
to an employee’s basis, and only a portion
of that distribution is rolled over, then
the portion that is rolled over is treated
as first consisting of the portion of the
distribution that is not allocable to the em-
ployee’s basis.
2. Distributions that Include Property
These proposed regulations reflect the
rules in section 402(c)(1)(C) and provide
that, generally, if an eligible rollover dis-
tribution is made in the form of property,
then that property may be rolled over. In
accordance with section 402(c)(6)(A), if
that property is sold after being distribut-
ed, then the proceeds of the sale may be
rolled over (up to the fair market value of
the property at the time of the sale), but
only if the distribution otherwise satisfies
the requirements to be an eligible rollover
distribution. The Treasury Department
and the IRS request comments on whether
there are additional issues under section
402(c)(6) concerning the treatment of
the proceeds of the sale of the property
(including in situations in which the pro-
ceeds of the sale exceed the fair market
value of the property at the time of the
distribution) that should be addressed in
future guidance.
3. Extensions of and Exceptions to the
60-day Rollover Deadline
These proposed regulations provide for
certain extensions of and exceptions to
the 60-day deadline by which an eligible
rollover distribution must be rolled over
to an eligible retirement plan. Specifically,
the regulations adopt the requirements of
section 402(c)(3)(B), which provides that
the Commissioner may waive the 60-day
deadline if the failure to waive that re-
quirement would be against equity or good
conscience, including casualty, disaster, or
other events beyond the reasonable con-
trol of the individual with respect to that
requirement. In addition, the proposed
regulations provide that the 60-day period
does not include any period during which
the amount transferred to the employee is a
frozen deposit described in section 402(c)
(7)(B), and does not end earlier than 10
days after that amount ceases to be a fro-
zen deposit. The proposed regulations also
clarify that in the case of a repayment of a
distribution treated as a rollover (such as a
qualified disaster distribution), the repay-
ment timing requirements in the statutory
provision giving rise to that treatment take
precedence over the otherwise applicable
60-day period. Finally, these proposed
regulations also move the rules for the sec-
tion 402(c)(3)(C) exception to the 60-day
deadline for a rollover of a QPLO amount
from §1.402(c)-3 to §1.402(c)-2(g).
D. Distributions to beneficiaries
1. General Rules
These proposed regulations provide
that, generally, a distributee other than
the employee or the employee’s surviving
spouse is not permitted to roll over a dis-
tribution from a qualified plan. Pursuant to
section 402(c)(9), these proposed regula-
tions provide that a surviving spouse may
roll over an employee’s interest in the plan
to an IRA or a qualified plan. In the case
of a spousal rollover to a qualified plan,
the amount rolled over is treated as the
spouse’s own interest in the receiving plan
and not as the decedent’s interest in the
distributing plan. Accordingly, with re-
spect to the amount rolled over to a qual-
ified plan, section 401(a)(9) is satisfied
under the rules of section 401(a)(9)(A)
(applicable to distributions to employees)
and not section 401(a)(9)(B) (applicable
to distributions to beneficiaries following
the employee’s death).
These proposed regulations provide
that a designated beneficiary who is not
a spouse may elect, under section 402(c)
(11), to have any portion of a distribution
that fits within the definition of an eligi-
ble rollover distribution transferred via a
direct trustee-to-trustee transfer to an IRA
established for the purpose of receiving
that distribution. If that transfer is made
pursuant to section 402(c)(11), the dis-
tribution is treated as an eligible rollover
distribution; the IRA is treated as an in-
herited account or annuity (as defined in
section 408(d)(3)(C), so that distributions
from the inherited IRA are not eligible to
be rolled over); and the IRA is subject to
section 401(a)(9)(B) (other than section
401(a)(9)(B)(iv)).
In determining whether a distribution
to a beneficiary is an eligible rollover dis-
tribution, the portion of the distribution
that constitutes a required minimum dis-
tribution under section 401(a)(9) must be
determined. The proposed regulations set
forth rules for making this determination

Bulletin No. 2022–11 845 March 14, 2022
that are similar to the rules adopted in No-
tice 2007-7, Q&A-17 and Q&A-19, but
are expanded to apply to both spouse and
non-spouse beneficiaries.
These proposed regulations provide
that, generally, if an employee dies be-
fore the required beginning date, then the
amount of a distribution to a beneficiary
that is treated as a required minimum dis-
tribution under section 401(a)(9) (and thus
is not an eligible rollover distribution) is
determined based on whether the 5-year
rule, 10-year rule, or life expectancy rule
(or, in the case of a defined benefit plan,
the annuity payment rule) applies. Re-
gardless of which rule applies, no por-
tion of a distribution made in the year of
the employee’s death is treated as a re-
quired minimum distribution under sec-
tion 401(a)(9).
If the 5-year rule applies, then no
amount distributed before the fifth cal-
endar year after the calendar year of the
employee’s death is treated as a required
minimum distribution. In the fifth cal-
endar year after the calendar year of the
employee’s death, the entire amount dis-
tributed in that year is treated as a required
minimum distribution (and thus is not an
eligible rollover distribution). Similarly,
if the 10-year rule applies, then, general-
ly, no amount distributed before the tenth
calendar year after the calendar year of the
employee’s death is treated as a required
minimum distribution. In the tenth cal-
endar year after the calendar year of the
employee’s death, the entire amount dis-
tributed in that year is treated as a required
minimum distribution (and thus is not an
eligible rollover distribution).
If the employee dies on or after the
required beginning date or if the life ex-
pectancy rule applies (or, in the case of a
defined benefit plan, the annuity payment
rule applies), then, in the first distribution
calendar year for the beneficiary and for
each subsequent year, the amount treated
as a required minimum distribution (and
thus is not an eligible rollover distribu-
tion) is determined in accordance with the
rules described in Sections I.F and I.G of
this Explanation of Provisions. In this sit-
uation, if the employee dies before receiv-
ing the distribution, the amount that would
have otherwise been a required minimum
distribution for the employee in the calen-
dar year of the employee’s death is treated
as a required minimum distribution with
respect to any distribution to a beneficia-
ry of the employee. A similar rule applies
if the employee’s beneficiary dies before
receiving the distribution for the calendar
year of the beneficiary’s death, so that the
amount that would have otherwise been
a required minimum distribution for the
employee’s beneficiary in the calendar
year of that beneficiary’s death is treated
as a required minimum distribution with
respect to any distribution to a beneficiary
of the employee’s beneficiary.
These proposed regulations provide an
exception for a beneficiary to whom the
5-year rule or 10-year rule applies if that
beneficiary makes the election described
in Section IV of this Explanation of Provi-
sions to have the life expectancy rule (or
annuity payment rule) apply to amounts
in the IRA that receives the distribution
(rather than the 5-year rule or 10-year
rule that applied under the distributing
plan). This exception ensures that if a ben-
eficiary makes that election, then the por-
tion of a distribution from the plan that is
a required minimum distribution is deter-
mined in a consistent manner with respect
to all amounts to which the life expectan-
cy rule or annuity payment rule apply.
2. Special Rule for Certain Distributions
to Surviving Spouses
These proposed regulations also provide
for a special rule that limits the ability of a
surviving spouse to use the 5-year rule or
the 10-year rule to defer distributions be-
yond the otherwise required beginning date
and then, after that date, commence annu-
al distributions. This rule, which applies in
limited circumstances, is used to determine,
with respect to a distribution to the employ-
ee’s surviving spouse to whom the 5-year
rule or 10-year rule applies, the portion of
that distribution that is treated as a required
minimum distribution under section 401(a)
(9) (and thus is not an eligible rollover dis-
tribution). This special rule, which treats a
portion of a distribution made before the last
year of the 5-year or 10-year period (which-
ever applies to the spouse) as a required
minimum distribution, applies if: (1) the
distribution is made in or after the calen-
dar year the surviving spouse attains age
72; and (2) the surviving spouse rolls over
some or all of the distribution to an eligible
retirement plan under which the surviving
spouse is not treated as the beneficiary of
the employee. For example, this special rule
applies when an employee dies at age 67,
the spouse (who is age 68) elects the 10-
year rule, the spouse takes a distribution in
the 6
th
calendar year following the employ-
ee’s death (the calendar year in which the
spouse is age 74 and the employee would
have been age 73), and the surviving spouse
is rolling over a part of that distribution to
the spouse’s own IRA (but the rule would
not apply if the distribution occurred in the
calendar year that the surviving spouse at-
tained age 71 or an earlier year).
Under this special rule, the portion of
the distribution that is treated as a required
minimum distribution is the cumulative
total, over a span of years, of the hypo-
thetical required minimum distribution
for each year had the life expectancy rule
applied (or, in the case of a defined ben-
efit plan, had the annuity payment rule
applied), reduced by any amounts actually
distributed to the surviving spouse during
that span of years. The span of years be-
gins with the first applicable year (defined
as the later of the calendar year in which
the surviving spouse reaches age 72 and
the calendar year in which the employee
would have reached age 72) and ends in
the year of distribution.
In calculating the hypothetical required
minimum distributions from a defined con-
tribution plan for a calendar year under
this special rule, the proposed regulations
provide that an adjusted account balance
is used. The adjusted account balance for
a calendar year is determined by reducing
the account balance that normally would be
used to determine the required minimum
distribution for that year by the excess (if
any) of: (1) the sum of the hypothetical re-
quired minimum distributions beginning
with the first applicable year and ending
with the calendar year preceding the calen-
dar year of the determination, over (2) the
distributions actually made to the surviving
spouse during those calendar years.
III. Section 403(b) Regulations
A. Section 1.403(b)-6(e) — Minimum
required distributions for eligible plans
These proposed regulations amend
§1.403(b)-6(e) to conform that paragraph

March 14, 2022 846 Bulletin No. 2022–11
(which sets forth the required minimum
distribution rules for a section 403(b)
contract) to the changes made to section
401(a)(9) under the SECURE Act. For
example, pursuant to the change in the
required beginning date under section
114 of the SECURE Act, these proposed
regulations change the reference to age
70½ in the current regulations to the re-
quired beginning date as determined un-
der §1.401(a)(9)-2(b).
These proposed regulations also
amend §1.403(b)-6(e) to provide that the
exception from the applicability of sec-
tion 401(a)(9)(H) for qualified annuities
provided in section 401(b)(4) of the SE-
CURE Act applies in the case of a section
403(b)(9) retirement income account even
if a commercial annuity (as defined in sec-
tion 3405(e)(6) of the Code) is not used,
provided that all of the other requirements
for the qualified annuity exception are
satisfied.
B. Request for comments regarding
required minimum distributions from
section 403(b) plans
Under §1.403(b)-6(e), the required
minimum distribution rules applicable to
IRAs apply to section 403(b) contracts,
and, in general, the required minimum
distribution rules for section 403(b) plans
are applied in accordance with §1.408-8.
Thus, for example, under §1.403(b)-6(e)
(7), a required minimum distribution
owed with respect to one section 403(b)
contract of an individual is permitted to
be distributed from another section 403(b)
contract of the same individual. Although
IRA trustees are required, on Form 5498,
IRA Contribution Information, to report to
the IRS and provide to IRA owners cer-
tain information regarding required min-
imum distributions (such as whether a
required minimum distribution is due for
a year and the account balance on which
the required minimum distribution will be
based), Notice 2002-27, 2002-18 I.R.B.
814, provides that no reporting is required
with respect to required minimum distri-
butions from section 403(b) contracts. Ac-
cordingly, a section 403(b) plan is neither
required to automatically make a required
minimum distribution for a participant nor
required to inform the IRS or the partici-
pant that a required minimum distribution
is due or the account balance on which the
distribution is based.
The required minimum distribution
rules applicable to section 403(b) con-
tracts were developed before 2007 when
the section 403(b) regulations were issued
and made section 403(b) plans more like
employer-sponsored qualified plans rather
than IRAs, including requiring employ-
ers to adopt a written plan document that
describes employer responsibilities under
the plan. The existing regulations also pro-
vide that section 403(b) plans determine
the required beginning date in accordance
with the rules applicable to qualified plans
rather than the rules applicable to IRAs,
and that the qualified plan rules related to
the purchase of a QLAC apply to section
403(b) plans rather than the correspond-
ing IRA rules. These proposed regulations
further treat a section 403(b) plan like a
qualified plan in that the distributions or
deemed distributions not taken into ac-
count in determining the required mini-
mum distribution for a calendar year are
the distributions or deemed distributions
described in the qualified plan rules rather
than the IRA rules.
The Treasury Department and the IRS
are considering additional changes to the
required minimum distribution rules for
section 403(b) plans so that they more
closely follow the required minimum
distribution rules for qualified plans. For
example, under this approach, each sec-
tion 403(b) plan (like each qualified plan)
would be required to make required min-
imum distributions calculated with re-
spect to that plan (rather than rely on the
employee to request distributions from
another plan in an amount that satisfies
the requirement). These changes would
treat similar employer-sponsored plans
consistently and may facilitate compli-
ance with the required minimum distri-
bution rules.
The Treasury Department and the
IRS request comments on these possible
changes to the required minimum distri-
bution rules for section 403(b) plans, in-
cluding: (1) any administrative concerns;
(2) any differences between the structure
or administration of section 403(b) plans
and of qualified plans that should be tak-
en into account in applying the required
minimum distribution rules for qualified
plans to section 403(b) plans; and (3) any
transition rules that would ease the imple-
mentation of these possible changes.
IV. Section 1.408-8 — Distribution
Requirements for IRAs
These proposed regulations amend
§1.408-8 (which sets forth the required
minimum distribution rules for IRAs) to
implement the changes made to section
401(a)(9) under the SECURE Act. For
example, pursuant to the change in the
required beginning date under section 114
of the SECURE Act, these proposed reg-
ulations change the references to age 70½
in the current regulations to the required
beginning date as determined under
§1.401(a)(9)-2(b)(3). This change reflects
that the IRA owner’s required beginning
date is April 1 of the calendar year after
the calendar year in which the individu-
al attains age 72 (or 70½ in the case of
an IRA owner born before July 1, 1949).
These proposed regulations also provide
that the owner of a Roth IRA is not re-
quired to begin distributions during the
owner’s lifetime (consistent with existing
§1.408A-6, Q&A-14 and 15).
These proposed regulations incorpo-
rate the rules in Notice 2007-7, Q&A-17
and 19 (relating to the carryover of the
method of determining required mini-
mum distributions from a distributing
plan to a receiving IRA when a benefi-
ciary is making a transfer described in
section 402(c)(11)). In addition, these
proposed regulations extend those rules
to provide comparable treatment to a
surviving spouse in light of the exten-
sion of the 5-year period to a 10-year
period pursuant to section 401(a)(9)(H).
Specifically, these proposed regulations
provide that, if an employee dies before
the employee’s required beginning date
after designating the employee’s spouse
as a beneficiary, and the surviving spouse
rolls over a distribution from the quali-
fied plan to an IRA in the name of the
decedent, then any distribution method
that was elected under the qualified plan
also will apply to the IRA that receives
the rollover. The same rule applies in the
case of an IRA owner who dies before the
required beginning date (so that, if the
surviving spouse rolls over a distribution
to an IRA in the name of the decedent,
then the distribution method that was

Bulletin No. 2022–11 847 March 14, 2022
elected under the distributing IRA will
also apply to the IRA that receives the
rollover).
These proposed regulations also pro-
vide an exception to the rules in the pre-
ceding paragraph providing for compara-
ble treatment between surviving spouse
beneficiaries and other designated benefi-
ciaries. Under this exception, a surviving
spouse, to whom the 5-year rule or 10-year
rule applies and who rolls over a distribu-
tion from a plan (or an IRA) to an IRA
in the decedent’s name, may elect to have
distributions from the IRA that receives
the rollover be subject to the life expec-
tancy rule (rather than the 5-year rule or
10-year rule). The deadline for making
this election is the deadline that would
have applied for an election between the
5-year rule (or 10-year rule) and the life
expectancy rule (or annuity payment rule)
had the distributing plan provided for an
election between those rules by the benefi-
ciary. As described in Section II.D. of this
Explanation of Provisions, if this election
is made, then the portion of a distribution
that is treated as the required minimum
distribution also will be calculated using
the life expectancy rule (or annuity pay-
ment rule).
The proposed rules described in the
preceding two paragraphs also are pro-
posed to apply to a non-spouse benefi-
ciary who is making a transfer described
in section 402(c)(11) (incorporating the
rules of Notice 2007-7, Q&A-17 and 19).
Thus, for example, if an eligible designat-
ed beneficiary elects the 10-year rule and,
in the seventh calendar year after the cal-
endar year of the employee’s death, that
beneficiary elects for a distribution to be
made in the form of a direct transfer of the
employee’s interest under the plan to an
IRA in the name of the decedent, then the
amount transferred nevertheless must be
distributed by the end of the tenth calen-
dar year following the calendar year of the
employee’s death. However, if the distri-
bution is made by the end of the calendar
year following the year the employee dies,
then the beneficiary would be permitted to
make an election to have the life expectan-
cy rule apply under the IRA.
These new rules relating to the distri-
bution method of the receiving IRA do
not apply to a surviving spouse when that
spouse is rolling over a distribution to the
spouse’s own account in a qualified plan
or to the spouse’s own IRA (because dis-
tributions would then be made in accor-
dance with section 401(a)(9)(A) instead of
section 401(a)(9)(B)). In that case, these
proposed regulations provide that the
amount of the distribution treated as a re-
quired minimum distribution, and thus not
eligible to be rolled over, is determined in
accordance with §1.402(c)-2(j) (including
the new rule under which in certain cir-
cumstances a spouse who elects the 10-
year rule is required to treat a portion of
any distribution as a required minimum
distribution under the life expectancy
rule).
To coordinate with these rules, the
proposed regulations provide a deadline
for the election under which a surviving
spouse may elect to treat a decedent’s IRA
as the spouse’s own. Specifically, a surviv-
ing spouse must make that election by the
later of (1) the end of the calendar year
in which the surviving spouse reaches age
72, and (2) the end of the calendar year
following the calendar year of the IRA
owner’s death. This new deadline should
not disrupt the normal application of the
election, because the primary purpose for
not making an immediate election is for a
surviving spouse who has not yet reached
age 59½ to take advantage of the section
72(t)(2)(A)(ii) exception to the 10% ad-
ditional income tax on early withdrawals
made by a beneficiary. If the surviving
spouse were to miss the deadline provid-
ed for in these proposed regulations, that
surviving spouse still would be permitted
to roll over distributions to the spouse’s
own IRA but would be subject to the spe-
cial rule on the catch-up of hypothetical
required minimum distributions described
in Section II.D of this Explanation of
Provisions.
These proposed regulations also pro-
vide that any beneficiary (including a
non-individual beneficiary) may aggre-
gate IRAs that are inherited from the same
decedent when determining the amount
that is a required minimum distribution.
Thus, for example, if a trust is the benefi-
ciary of two IRAs that are inherited from
the same decedent, the trustee may ag-
gregate those IRAs when determining the
amount that is a required minimum dis-
tribution and take that aggregate amount
from either one of the IRAs.
V. Section 1.457-6(d) — Minimum
Required Distributions for Eligible
Plans
These proposed regulations delete a
sentence in §1.457-6(d) that describes sec-
tion 401(a)(9), because the sentence refers
to age 70 ½, and is no longer accurate fol-
lowing the amendment to the definition of
required beginning date under section 114
of the SECURE Act.
VI. Section 54.4974-1 — Excise Tax on
Accumulations in Qualified Retirement
Plans
These proposed regulations provide
amendments to §54.4974-2 (which is
renumbered as §54.4974-1) to conform
the rules to the changes made to section
401(a)(9) under the SECURE Act. For
example, the rules for determining the
required minimum distribution when the
5-year rule applies are expanded to in-
clude rules for determining the required
minimum distribution when the 10-year
rule applies.
These proposed regulations also pro-
vide two situations in which an automatic
waiver of the excise tax applies, one of
which is based on the automatic waiver in
the existing regulation. The first situation
in which the automatic waiver applies is
when: (1) the employee (or in the case of
an IRA, the IRA owner) died before the
required beginning date; (2) the payee is
an eligible designated beneficiary who did
not make an affirmative election to use the
life expectancy rule but otherwise is sub-
ject to the life expectancy rule pursuant to
a plan provision or the regulatory default
provision that applies in the absence of a
plan provision; (3) the payee did not sat-
isfy the required minimum distribution
requirements; and (4) the payee elects for
the employee’s or IRA owner’s entire in-
terest to be distributed under the 10-year
rule. In that case, once the payee elects the
10-year rule, the payee’s required mini-
mum distribution in the tenth calendar
year following the calendar year of the
employee’s or IRA owner’s death is the
entire account balance.
The second situation in which an auto-
matic waiver applies is in the case of an
individual who had a minimum distribu-
tion requirement in a calendar year and

March 14, 2022 848 Bulletin No. 2022–11
died in that calendar year before satisfy-
ing that minimum distribution require-
ment. In this situation, the individual’s
beneficiary must satisfy the minimum
distribution requirement by the end of
that calendar year. However, if that bene-
ficiary fails to satisfy the minimum distri-
bution requirement in that calendar year,
then the excise tax for the failure to take
the distribution is automatically waived
provided that the beneficiary satisfies that
requirement no later than that beneficia-
ry’s tax filing deadline (including exten-
sions thereof).
Applicability Dates
Amended §§1.401(a)(9)-1 through
1.401(a)(9)-9, 1.403(b)-6(e), and 1.408-8
are proposed to apply for purposes of de-
termining required minimum distributions
for calendar years beginning on or after
January 1, 2022. Amended §1.402(c)-
2 is proposed to apply for distributions
on or after January 1, 2022. Amend-
ed §54.4974-1 is proposed to apply for
taxable years beginning on or after Janu-
ary 1, 2022. For the 2021 distribution cal-
endar year, taxpayers must apply the ex-
isting regulations, but taking into account
a reasonable, good faith interpretation of
the amendments made by sections 114
and 401 of the SECURE Act. Compliance
with these proposed regulations will satis-
fy that requirement.
Special Analyses
These regulations are not subject to re-
view under section 6(b) of Executive Or-
der 12866 pursuant to the Memorandum
of Agreement (April 11, 2018) between
the Treasury Department and the Office
of Management and Budget regarding re-
view of tax regulations.
Pursuant to the Regulatory Flexibili-
ty Act (5 U.S.C. chapter 6), it is hereby
certified that the regulations will not have
a significant economic impact on a sub-
stantial number of small entities. These
proposed regulations do not impose new
compliance burdens and are not expect-
ed to result in economically meaningful
changes in behavior relative to the exist-
ing regulations. The election described in
§1.401(a)(9)-3(b)(4)(iii) and (c)(5)(iii)
is expected to be an unusual occurrence
for small entities because few individuals
with benefits in retirement plans main-
tained by small entities are likely to make
these elections. In the case of §1.401(a)
(9)-4(e)(7), when determining whether
a designated beneficiary is disabled or
chronically ill, the reporting burden is
primarily on the designated beneficiary
rather than the plan sponsor. In the case
of §1.401(a)(9)-4(h), when determining
required minimum distributions in cases
in which a plan participant wishes to des-
ignate a trust as beneficiary of the par-
ticipant’s benefit, the reporting burden is
primarily on the plan participant, or the
trustee of the trust named as beneficiary,
to supply information rather than on the
entity maintaining the retirement plan. In
addition, the number of participants per
plan to whom the burden applies is like-
ly to be small. In §1.403(b)-3(e)(6)(ii),
the recordkeeping burden with respect to
section 403(b) contracts under which the
pre-1987 account balance must be main-
tained only applies to issuers and custo-
dians of those contracts, which generally
are not small entities. Therefore, a regu-
latory flexibility analysis under the Reg-
ulatory Flexibility Act is not required.
Treasury and IRS invite comments on the
impact of these regulations on small en-
tities. Pursuant to section 7805(f) of the
Code, these proposed regulations will be
submitted to the Chief Counsel for Ad-
vocacy of the Small Business Adminis-
tration for comment on their impact on
small business.
Paperwork Reduction Act
The collection of information related to
these proposed regulations under sections
401(a)(9) and 403(b) has been reviewed in
accordance with the Paperwork Reduction
Act (44 U.S.C. 3507) and approved by the
Office of Management and Budget under
control number 1545-0047.
Comments concerning the collection
of information and the accuracy of esti-
mated average annual burden and sug-
gestions for reducing this burden should
be sent to the Office of Management and
Budget, Attn: Desk Officer for the De-
partment of the Treasury, Office of Infor-
mation and Regulatory Affairs, Washing-
ton, DC 20503, with copies to the Internal
Revenue Service, IRS Reports Clearance
Officer, SE:W:CAR:MP:T:T:SP, Wash-
ington, DC 20224. Comments on the
burden associated with this collection of
information must be received by April
25, 2022.
Comments
Before the proposed amendments are
adopted as final regulations, consideration
will be given to any comments that are
submitted timely to the IRS as prescribed
in this preamble under the “ADDRESS-
ES” section. The Treasury Department
and the IRS request comments on all as-
pects of the proposed regulations. Any
electronic comments submitted, and to the
extent practicable any paper comments
submitted, will be made available at www.
regulations.gov or upon request
Statement of Availability of IRS
Documents
IRS Revenue Procedures, Revenue
Rulings notices, and other guidance cit-
ed in this document are published in the
Internal Revenue Bulletin (or Cumulative
Bulletin) and are available from the Su-
perintendent of Documents, U.S. Govern-
ment Publishing Office, Washington, DC
20402, or by visiting the IRS website at
http://www.irs.gov.
Drafting Information
The principal authors of these pro-
posed regulations are Brandon M. Ford
and Laura B. Warshawsky, of the Office
of the Associate Chief Counsel (Employee
Benefits, Exempt Organizations, and Em-
ployment Taxes). However, other person-
nel from the Treasury Department and the
IRS participated in the development of the
proposed regulations.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and record-
keeping requirements.
26 CFR Part 54
Excise taxes, Pensions, Reporting and
recordkeeping requirements.

Bulletin No. 2022–11 849 March 14, 2022
Proposed Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 54 are
proposed to be amended as follows:
PART 1 – INCOME TAX
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805, unless oth-
erwise noted
Par. 2. Revise sections 1.401(a)(9)-0
through 1.401(a)(9)-8 to read as follows:
§1.401(a)(9)-0 Required minimum
distributions; table of contents.
This table of contents lists the regula-
tions relating to required minimum dis-
tributions under section 401(a)(9) of the
Internal Revenue Code as follows:
§1.401(a)(9)-1 Minimum distribution
requirement in general.
(a) Plans subject to minimum distribu-
tion requirement.
(1) In general.
(2) Participant in multiple plans.
(3) Governmental plans.
(b) Statutory effective date.
(1) In general.
(2) Applicability date for section 401(a)
(9)(H).
(3) Examples.
(c) Required and optional plan
provisions.
(1) Required provisions.
(2) Optional provisions.
(d) Regulatory effective date.
§1.401(a)(9)-2 Distributions commencing
during an employee’s lifetime.
(a) Distributions commencing during
an employee’s lifetime.
(1) In general.
(2) Amount required to be distributed
for a calendar year.
(3) Distributions commencing before
required beginning date.
(4) Distributions after death.
(b) Determination of required begin-
ning date.
(1) General rule.
(2) Employees born before July 1,
1949.
(3) Required beginning date for 5-per-
cent owner.
(4) Uniform required beginning date.
§1.401(a)(9)-3 Death before required
beginning date.
(a) In general.
(b) Distribution requirements in the
case of a defined benefit plan.
(1) In general.
(2) 5-year rule.
(3) Annuity payments.
(4) Determination of which rule
applies.
(c) Distributions in the case of a de-
fined contribution plan.
(1) In general.
(2) 5-year rule.
(3) 10-year rule.
(4) Life expectancy payments.
(5) Determination of which rule
applies.
(d) Permitted delay for surviving
spouse beneficiaries.
(e) Distributions that commence after
surviving spouse’s death.
(1) In general.
(2) Remarriage of surviving spouse.
(3) When distributions are treated as
having begun to surviving spouse.
§1.401(a)(9)-4 Determination of the
designated beneficiary.
(a) Beneficiary designated under the
plan.
(1) In general.
(2) Entitlement to employee’s interest
in the plan.
(3) Specificity of beneficiary
designation.
(4) Affirmative and default elections of
designated beneficiary.
(b) Designated beneficiary must be an
individual.
(c) Rules for determining beneficiaries.
(1) Time period for determining the
beneficiary.
(2) Circumstances under which a ben-
eficiary is disregarded as a beneficiary of
the employee.
(3) Examples.
(d) Application of beneficiary designa-
tion rules to surviving spouse.
(e) Eligible designated beneficiaries.
(1) In general.
(2) Multiple designated beneficiaries.
(3) Determination of age of majority.
(4) Disabled individual.
(5) Chronically ill individual.
(6) Individual not more than 10 years
younger than the employee.
(7) Documentation requirements for
disabled or chronically ill individuals.
(8) Applicability of definition of eligi-
ble designated beneficiary to beneficiary
of surviving spouse.
(9) Examples.
(f) Special rules for trusts.
(1) Look-through of trust to determine
designated beneficiaries.
(2) Trust requirements.
(3) Trust beneficiaries treated as bene-
ficiaries of the employee.
(4) Multiple trust arrangements.
(5) Identifiability of trust beneficiaries.
(6) Examples.
(g) Applicable multi-beneficiary trusts.
(1) General definition of an applicable
multi-beneficiary trust.
(2) Type I applicable multi-beneficiary
trust.
(3) Type II applicable multi-beneficiary
trust.
(h) Documentation requirements for
trusts.
(1) General rule.
(2) Required minimum distributions
while employee is still alive.
(3) Required minimum distributions
after death.
(4) Relief for discrepancy between
trust instrument and employee certifica-
tions or earlier trust instruments.
§1.401(a)(9)-5 Required minimum
distributions from defined contribution
plans.
(a) General rules.
(1) In general.
(2) Distribution calendar year.
(3) Time for distributions.
(4) Minimum distribution incidental
benefit requirement.
(5) Annuity contracts.
(6) Impact of additional distributions in
prior years.
(b) Determination of account balance.
(1) General rule.
(2) Adjustment for subsequent
allocations.

March 14, 2022 850 Bulletin No. 2022–11
(3) Adjustment for subsequent
distributions.
(4) Exclusion for QLAC contract.
(5) Treatment of rollovers.
(c) Determination of applicable de-
nominator during employee’s lifetime.
(1) General rule.
(2) Spouse is sole beneficiary.
(d) Applicable denominator after em-
ployee’s death.
(1) Death on or after the employee’s re-
quired beginning date.
(2) Death before an employee’s re-
quired beginning date.
(3) Remaining life expectancy.
(e) Distribution of employee’s entire
interest required.
(1) In general.
(2) 10-year limit for designated benefi-
ciary who is not an eligible designated
beneficiary.
(3) 10-year limit following death of el-
igible designated beneficiary.
(4) 10-year limit after minor child of
the employee reaches age of majority.
(5) Life expectancy limit for older eli-
gible designated beneficiaries.
(f) Rules for multiple designated
beneficiaries.
(1) Determination of applicable
denominator.
(2) Determination of when entire inter-
est is required to be distributed.
(g) Treatment of nonvested amounts.
(h) Distributions taken into account.
§1.401(a)(9)-6 Required minimum
distributions for defined benefit plans and
annuity contracts.
(a) Defined benefit plans.
(1) In general.
(2) Definition of life annuity.
(3) Annuity commencement.
(4) Single-sum distributions.
(5) Death benefits.
(6) Separate treatment of separate iden-
tifiable components.
(7) Additional guidance.
(b) Application of incidental benefit
requirement.
(1) Life annuity for employee.
(2) Joint and survivor annuity.
(3) Period certain and annuity features.
(4) Deemed satisfaction of incidental
benefit rule.
(c) Period certain annuity.
(1) Distributions commencing during
the employee’s life.
(2) Distributions commencing after the
employee’s death.
(d) Use of annuity contract.
(e) Treatment of additional accruals.
(1) General rule.
(2) Administrative delay.
(f) Treatment of nonvested benefits.
(g) Requirement for actuarial increase.
(1) General rule.
(2) Nonapplication to 5-percent
owners.
(3) Nonapplication to governmental
and church plans.
(h) Amount of actuarial increase.
(1) In general.
(2) Actuarial equivalence basis.
(3) Coordination with section 411 actu-
arial increase.
(i) [Reserved].
(j) Distributions restricted pursuant to
section 436.
(1) General rule.
(2) Payments restricted under section
436(d)(3).
(3) Payments restricted under section
436(d)(1) or (2).
(k) Treatment of early commencement.
(1) General rule.
(2) Joint and survivor annuity, non-
spouse beneficiary.
(3) Limitation on period certain.
(l) Early commencement for surviving
spouse.
(m) Determination of entire interest
under annuity contract.
(1) General rule.
(2) Entire interest.
(3) Exclusions.
(4) Examples.
(n) Change in annuity payment period.
(1) In general.
(2) Reannuitization.
(3) Conditions.
(4) Examples.
(o) Increase in annuity payments.
(1) General rules.
(2) Eligible cost of living index.
(3) Additional permitted increases for
certain annuity contracts purchased from
insurance companies.
(4) Additional permitted increases for
all annuity contracts purchased from
insurance companies.
(5) Additional permitted increases for
annuity payments from a qualified trust.
(6) Definitions.
(7) Examples.
(p) Payments to children.
(1) In general.
(2) Age of majority.
(q) Qualifying longevity annuity
contract.
(1) Definition of qualifying longevity
annuity contract.
(2) Limitations on premiums.
(3) Payments after death of the
employee.
(4) Rules of application.
§1.401(a)(9)-7 Rollovers and transfers.
(a) Treatment of rollover from distrib-
uting plan.
(b) Treatment of rollover by receiving
plan.
(c) Treatment of transfer under trans-
feror plan.
(1) Generally not treated as distribution.
(2) Account balance decreased after
transfer.
(d) Treatment of transfer under trans-
feree plan.
(e) Treatment of spinoff or merger.
§1.401(a)(9)-8 Special rules.
(a) Use of separate accounts
(1) Separate application of section
401(a)(9) for beneficiaries.
(2) Separate accounting requirements.
(b) Application of consent
requirements.
(c) Definition of spouse.
(d) Treatment of QDROs.
(1) Continued treatment of spouse.
(2) Separate accounts.
(3) Other situations.
(e) Application of section 401(a)(9)
pending determination of whether a do-
mestic relations order is a QDRO is being
made.
(f) Application of section 401(a)
(9) when insurer is in state delinquency
proceedings.
(g) In-service distributions required to
satisfy section 401(a)(9).
(h) TEFRA section 242(b) elections.
(1) In general.
(2) Application of section 242(b) elec-
tion after transfer.
(3) Application of section 242(b) elec-
tion after rollover.

Bulletin No. 2022–11 851 March 14, 2022
(4) Revocation of section 242(b)
election.
§1.401(a)(9)-9 Life expectancy and
distribution period tables.
(a) In general.
(b) Single Life Table.
(c) Uniform Life Table.
(d) Joint and Last Survivor Table.
(e) Mortality rates.
(f) Applicability dates.
(1) In general.
(2) Application to life expectancies that
may not be recalculated.
§1.401(a)(9)-1 Minimum distribution
requirement in general.
(a) Plans subject to minimum distribu-
tion requirement—(1) In general. Under
section 401(a)(9), all stock bonus, pen-
sion, and profit-sharing plans qualified
under section 401(a) and annuity contracts
described in section 403(a) are subject to
required minimum distribution rules. See
this section and §§1.401(a)(9)-2 through
1.401(a)(9)-9 for the distribution rules
applicable to these plans. Under section
403(b)(10), annuity contracts and custo-
dial accounts described in section 403(b)
are subject to required minimum distribu-
tion rules. See §1.403(b)-6(e) for the dis-
tribution rules applicable to these annuity
contracts and custodial accounts. Under
section 408(a)(6) and 408(b)(3), individ-
ual retirement accounts and individual
retirements annuities (collectively, IRAs)
are subject to required minimum distribu-
tion rules. See §1.408-8 for the minimum
distribution rules applicable to IRAs and
§1.408A-6 for the minimum distribu-
tion rules applicable to Roth IRAs under
section 408A. Under section 457(d)(2),
eligible deferred compensation plans de-
scribed in section 457(b) for employees of
tax-exempt organizations or employees of
State and local governments are subject to
required minimum distribution rules. See
§1.457-6(d) for the minimum distribution
rules applicable to those eligible deferred
compensation plans.
(2) Participant in multiple plans. If an
employee is a participant in more than one
plan, the plans in which the employee par-
ticipates are not permitted to be aggregat-
ed for purposes of testing whether the dis-
tribution requirements of section 401(a)
(9) are met. Thus, the distribution of the
benefit of the employee under each plan
must separately meet the requirements of
section 401(a)(9). For this purpose, a plan
described in section 414(k) is treated as
two separate plans, a defined contribu-
tion plan to the extent benefits are based
on an individual account and a defined
benefit plan with respect to the remaining
benefits.
(3) Governmental plans. A govern-
mental plan (within the meaning of sec-
tion 414(d)), or an eligible governmental
plan described in §1.457-2(f), is treated
as having complied with section 401(a)
(9) if the plan complies with a reasonable,
good faith interpretation of section 401(a)
(9). Thus, the terms of a governmental
plan that reflect a reasonable, good faith
interpretation of section 401(a)(9) do not
have to provide that distributions will be
made in accordance with this section and
§§1.401(a)(9)-2 through 1.401(a)(9)-9.
Similarly, a governmental plan may apply
the rules of section 401(a)(9)(F) using the
rules of 26 CFR 1.401(a)(9)-6, Q&A-15
(revised as of April 1, 2021).
(b) Statutory effective date—(1) In
general. The distribution rules of sec-
tion 401(a)(9) generally apply to all ac-
count balances and benefits in existence
on or after January 1, 1985.
(2) Applicability date for section 401(a)
(9)(H)—(i) General effective date. Except
as provided in this paragraph (b), section
401(a)(9)(H) applies with respect to em-
ployees who die on or after January 1,
2020. However, in the case of a govern-
mental plan (as defined in section 414(d)),
section 401(a)(9)(H) applies with respect
to employees who die on or after January
1, 2022.
(ii) Delayed applicability date for col-
lectively bargained plans—(A) General
rule. In the case of a plan maintained pur-
suant to one or more collective bargaining
agreements between employee represen-
tatives and one or more employers ratified
before December 20, 2019 (the date of en-
actment of the Further Consolidated Ap-
propriations Act, Public Law 116-94, 133
Stat. 2534 (2019)), section 401(a)(9)(H)
generally applies with respect to employ-
ees who die on or after January 1, 2022.
(B) Earlier application if agreements
terminate. Notwithstanding paragraph (b)
(2)(ii)(A) of this section, section 401(a)(9)
(H) applies to a plan maintained pursuant
to one or more collective bargaining agree-
ments with respect to employees who die
in 2020 or 2021 if—
(1) The year in which the employee
dies begins after the date on which the
last of the collective bargaining agree-
ments described in paragraph (b)(2)(ii)
(A) of this section terminates (determined
without regard to any extension thereof to
which the parties agreed on or after De-
cember 20, 2019), and
(2) Section 401(a)(9)(H) would apply
with respect to the employee under the
rules of paragraph (b)(2)(i) of this section.
(C) Rules of application. For purposes
of this paragraph (b)(2)(ii)—
(1) A plan is treated as maintained pur-
suant to one or more collective bargaining
agreements only if the plan constitutes a
collectively bargained plan under the rules
of §1.436-1(a)(5)(ii)(B), and
(2) Any plan amendment made pursu-
ant to a collective bargaining agreement
that amends the plan solely to conform to
the requirements of section 401(a)(9)(H)
is not treated as a termination of the col-
lective bargaining agreement.
(iii) Applicability upon death of desig-
nated beneficiary—(A) In general. Except
as otherwise provided in this paragraph
(b)(2)(iii), if an employee who died before
the effective date described in paragraph
(b)(2)(i) or (ii) of this section (whichever
applies to the plan) has only one designat-
ed beneficiary and that beneficiary dies
on or after that effective date, then, upon
the death of the designated beneficiary,
section 401(a)(9)(H) applies with respect
to any beneficiary of the employee’s des-
ignated beneficiary. Section 401(b)(5) of
Division O of the Further Consolidated
Appropriations Act (known as the SE-
CURE Act), provides that, if an employ-
ee dies before the effective date, then a
designated beneficiary of an employee is
treated as an eligible designated beneficia-
ry. Accordingly, once the rules of section
401(a)(9)(H) apply with respect to the em-
ployee’s designated beneficiary, the rules
of section 401(a)(9)(H)(iii) (requiring full
distribution of the employee’s interest
within 10 years after the death of an eligi-
ble designated beneficiary) apply upon the
designated beneficiary’s death.
(B) Employee with multiple designated
beneficiaries. If an employee described
in paragraph (b)(2)(iii)(A) of this section

March 14, 2022 852 Bulletin No. 2022–11
has more than one designated beneficiary,
then whether section 401(a)(9)(H) applies
is determined based on the date of death
of the oldest of the employee’s designated
beneficiaries. Thus, section 401(a)(9)(H)
will apply upon the death of the oldest of
the employee’s designated beneficiaries if
that designated beneficiary is still alive on
or after the effective date of section 401(a)
(9)(H) for the plan as determined under
the rules of paragraph (b)(2)(i) or (ii) of
this section.
(C) Surviving spouse of the employee
dies before employee’s required beginning
date. If an employee described in para-
graph (b)(2)(iii)(A) of this section dies
before the employee’s required beginning
date and the employee’s surviving spouse
is waiting to begin distributions until the
year for which the employee would have
been required to begin distributions pur-
suant to section 401(a)(9)(B)(iv), then, in
applying the rules of this paragraph (b)
(2)(iii), the surviving spouse is treated as
the employee. Thus, for example, if an
employee with a required beginning date
of April 1, 2025, names the employee’s
surviving spouse as the sole beneficiary of
the employee’s interest in the plan, both
the employee and the employee’s surviv-
ing spouse die before the effective date
of section 401(a)(9)(H) for the plan, and
that spouse’s designated beneficiary dies
on or after that effective date, then sec-
tion 401(a)(9)(H) applies with respect to
the surviving spouse’s designated bene-
ficiary upon the death of that designated
beneficiary.
(iv) Qualified annuity exception—
(A) In general. Section 401(a)(9)(H) does
not apply to a commercial annuity (as de-
fined in section 3405(e)(6))—
(1) That is a binding annuity contract in
effect as of December 20, 2019;
(2) Under which payments satisfy the
requirements of 26 CFR 1.401(a)(9)-1
through 1.401(a)(9)-9 (revised as of April
1, 2020); and
(3) That satisfies the irrevocability re-
quirements of paragraph (b)(2)(iv)(B) of
this section.
(B) Irrevocability requirements appli-
cable to annuity contract. A contract sat-
isfies the requirements of this paragraph
(b)(2)(iv)(B) if the employee has made
an irrevocable election before December
20, 2019, as to the method and amount
of annuity payments to the employee and
any designated beneficiary.
(3) Examples. The following examples
illustrate the effective date requirements
of this paragraph (b).
(i) Example 1. Employer M maintains a defined
contribution plan, Plan X. Employee A died in 2017,
at the age of 68, and designated A’s 40-year-old
non-disabled, non-chronically ill son, B, as the sole
beneficiary of A’s interest in Plan X. Pursuant to a
plan provision in Plan X, B elected to take distribu-
tions over B’s life expectancy under section 401(a)
(9)(B)(iii). B dies in 2024, after the effective date of
section 401(a)(9)(H). Because section 401(b)(5) of
the SECURE Act treats B as an eligible designated
beneficiary, the rules of section 401(a)(9)(H)(iii)
apply to B’s beneficiaries. Therefore, A’s remaining
interest in Plan X must be distributed by the end of
2034 (within 10 years of B’s death).
(ii) Example 2. The facts are the same as in Ex-
ample 1 in paragraph (b)(3)(i) of this section except
that B died in 2019. Because A’s designated benefi-
ciary died before the effective date of section 401 of
the SECURE Act, the rules of section 401(a)(9)(H)
do not apply to B’s beneficiaries.
(iii) Example 3. The facts are the same as in Ex-
ample 1 in paragraph (b)(3)(i) of this section except
that, pursuant to a provision in Plan X, B elected the
5-year rule under section 401(a)(9)(B)(ii). Accord-
ingly, A’s entire interest is required to be distributed
by the end of 2022. Because A died before January
1, 2020, section 401(a)(9)(H) does not apply with re-
spect to B. Therefore, section 401(a)(9)(H)(i)(I) does
not extend B’s election to a 10-year period. Although
B’s election requires A’s entire interest to be distrib-
uted by the end of 2022, the enactment of section
401(a)(9)(I)(iii)(II) (permitting disregard of 2020
when the 5-year period applies) permits distribution
of A’s entire interest in the plan to be delayed until
the end of 2023.
(iv) Example 4. The facts are the same as in Ex-
ample 1 in paragraph (b)(3)(i) of this section except
that A designates a see-through trust that satisfies the
requirements of §1.401(a)(9)-4(f)(2) as the sole ben-
eficiary of A’s interest in Plan X. All of the trust ben-
eficiaries are alive as of January 1, 2020. The oldest
of the trust beneficiaries, C, dies in 2022. Because
section 401(b)(5) of the SECURE Act treats C as an
eligible designated beneficiary, the rules of section
401(a)(9)(H)(iii) apply to the other trust beneficia-
ries. Thus, if the death of the oldest beneficiary is
not disregarded under the rules of §1.401(a)(9)-5(f)
(2)(ii), A’s remaining interest in Plan X must be dis-
tributed by the end of 2032 (within 10 years of C’s
death).
(v) Example 5. The facts are the same as in Ex-
ample 4 in paragraph (b)(3)(iv) of this section except
that C dies in 2019. Because the oldest designated
beneficiary died before January 1, 2020, the rules of
section 401(a)(9)(H) do not apply to any of the other
trust beneficiaries.
(vi) Example 6. The facts are the same as in Ex-
ample 1 in paragraph (b)(3)(i) of this section except
that B elected to purchase an annuity that pays over
B’s lifetime with a 15-year certain period starting
in the calendar year following the calendar year of
A’s death. Because B died after the effective date of
section 401(a)(9)(H), the rules of section 401(a)(9)
(H)(iii) apply, and accordingly, the annuity may not
provide distributions any later than the end of 2034.
(c) Required and optional plan pro-
visions—(1) Required provisions. In or-
der to satisfy section 401(a)(9), a plan
must include the provisions described in
this paragraph (c)(1) reflecting section
401(a)(9). First, a plan generally must set
forth the statutory rules of section 401(a)
(9), including the incidental death bene-
fit requirement in section 401(a)(9)(G).
Second, a plan must provide that distri-
butions will be made in accordance with
this section and §§1.401(a)(9)-2 through
1.401(a)(9)-9. A plan document also must
provide that the provisions reflecting sec-
tion 401(a)(9) override any distribution
options in a plan inconsistent with section
401(a)(9). A plan also must include any
other provisions reflecting section 401(a)
(9) that are prescribed by the Commis-
sioner in revenue rulings, notices, and
other guidance published in the Internal
Revenue Bulletin. See §601.601(d) of this
chapter.
(2) Optional provisions. A plan may
also include optional provisions govern-
ing plan distributions that do not conflict
with section 401(a)(9). For example, a
defined benefit plan may include a provi-
sion described in §1.401(a)(9)-3(b)(4)(ii)
(requiring that the 5-year rule apply to an
employee who has a designated beneficia-
ry). Similarly, a defined contribution plan
may provide for an election by an eligi-
ble designated beneficiary as described in
§1.401(a)(9)-3(c)(5)(iii).
(d) Regulatory effective date—This sec-
tion and §§1.401(a)(9)-2 through 1.401(a)
(9)-9 apply for purposes of determining
required minimum distributions for calen-
dar years beginning on or after January 1,
2022. For earlier calendar years, the rules
of 26 CFR 1.401(a)(9)-1 through 1.401(a)
(9)-9 (revised as of April 1, 2021) apply.
§1.401(a)(9)-2 Distributions
commencing during an employee’s
lifetime.
(a) Distributions commencing during
an employee’s lifetime—(1) In general.
In order to satisfy section 401(a)(9)(A),
the entire interest of each employee must
be distributed to the employee not later
than the required beginning date, or must

Bulletin No. 2022–11 853 March 14, 2022
be distributed, beginning not later than
the required beginning date, over the life
of the employee or the joint lives of the
employee and a designated beneficiary or
over a period not extending beyond the life
expectancy of the employee or the joint
life and last survivor expectancy of the
employee and the designated beneficiary.
Under section 401(a)(9)(G), lifetime dis-
tributions must satisfy the incidental death
benefit requirements of §1.401-1(b)(1).
(2) Amount required to be distributed
for a calendar year. The amount required
to be distributed for each calendar year in
order to satisfy section 401(a)(9)(A) and
(G) generally depends on whether the
amount to be distributed is from an indi-
vidual account under a defined contribu-
tion plan or is an annuity payment from
a defined benefit plan or under an annuity
contract. For the method of determining
the required minimum distribution in ac-
cordance with section 401(a)(9)(A) and
(G) from an individual account under a
defined contribution plan, see §1.401(a)
(9)-5. For the method of determining the
required minimum distribution in accor-
dance with section 401(a)(9)(A) and (G)
in the case of annuity payments from a
defined benefit plan or under an annuity
contract, see §1.401(a)(9)-6.
(3) Distributions commencing before
required beginning date—(i) In gener-
al. Lifetime distributions made before
the employee’s required beginning date
for calendar years before the employee’s
first distribution calendar year, as defined
in §1.401(a)(9)-5(a)(2)(ii), need not be
made in accordance with section 401(a)
(9). However, if distributions commence
before the employee’s required beginning
date under a particular distribution option
(such as in the form of an annuity) and,
under the terms of that distribution option,
distributions to be made for the employ-
ee’s first distribution calendar year (or any
subsequent calendar year) will fail to sat-
isfy section 401(a)(9), then the distribu-
tion option fails to satisfy section 401(a)
(9) at the time distributions commence.
(ii) Date distributions are treated as
having begun. Except as otherwise pro-
vided in paragraph (a)(3)(iii) of this sec-
tion and §1.401(a)(9)-6(j), distributions
to the employee are not treated as having
begun in accordance with section 401(a)
(9)(A)(ii) until the employee’s required
beginning date, as determined in accor-
dance with paragraph (b)(1), (2), or (3)
of this section, whichever applies to the
employee. The preceding sentence applies
even if the employee has received distri-
butions before the employee’s required be-
ginning date (either pursuant to plan terms
that require distributions to begin by an
earlier date or pursuant to the employee’s
election). Thus, even if payments have
been made before the employee’s required
beginning date, the rules of §1.401(a)(9)-
3 will apply if the employee dies before
that date. For example, if A is an employee
who retires in 2023, the calendar year A
attains age 71, and begins receiving in-
stallment distributions from a profit-shar-
ing plan over a period not exceeding the
joint life and last survivor expectancy of
A and A’s spouse, benefits are not treated
as having begun in accordance with sec-
tion 401(a)(9)(A)(ii) until April 1, 2025
(the April 1 following the calendar year in
which A attains age 72). Consequently, if
A dies before April 1, 2025 (A’s required
beginning date), distributions after A’s
death must be made in accordance with
section 401(a)(9)(B)(ii) or (iii) and (iv)
and §1.401(a)(9)-3 (addressing payments
to beneficiaries in cases in which required
distributions have not begun), and not sec-
tion 401(a)(9)(B)(i) (addressing payments
to beneficiaries in cases in which required
distributions have begun). This is the case
without regard to whether, before A’s
death, the plan distributed the minimum
distribution for the first distribution calen-
dar year (as defined in §1.401(a)(9)-5(a)
(2)(ii)).
(iii) Exception for uniform required
beginning date. If a plan provides, in ac-
cordance with paragraph (b)(4) of this
section, that the required beginning date
for purposes of section 401(a)(9) for all
employees is April 1 of the calendar year
following the calendar year described in
paragraph (b)(1)(i) or (b)(2)(i)(A) of this
section (whichever applies to the employ-
ee), without regard to whether the employ-
ee is a 5-percent owner, then an employee
who dies on or after the required begin-
ning date determined under the plan terms
is treated as dying after distributions have
begun in accordance with section 401(a)
(9)(A)(ii) (even if the employee dies be-
fore the April 1 following the calendar
year in which the employee retires).
(4) Distributions after death. Section
401(a)(9)(B)(i) provides that, if the dis-
tribution of the employee’s interest has
begun in accordance with section 401(a)
(9)(A)(ii), and the employee dies before
the employee’s entire interest has been
distributed to the employee, the remaining
portion of the employee’s interest must
be distributed at least as rapidly as under
the distribution method being used under
section 401(a)(9)(A)(ii) as of the date of
the employee’s death. For the method of
determining the required minimum distri-
bution in accordance with section 401(a)
(9)(B)(i) from an individual account under
a defined contribution plan, see §1.401(a)
(9)-5. In the case of annuity payments
from a defined benefit plan or under an
annuity contract, see §1.401(a)(9)-6.
(b) Determination of required begin-
ning date—(1) General rule. Except as
otherwise provided in this paragraph (b),
the employee’s required beginning date
(within the meaning of section 401(a)(9)
(C)) is April 1 of the calendar year follow-
ing the later of—
(i) The calendar year in which the em-
ployee attains age 72; and
(ii) The calendar year in which the em-
ployee retires from employment with the
employer maintaining the plan.
(2) Employees born before July 1,
1949—(i) Prior law general rule. With re-
spect to an employee who was born before
July 1, 1949, except as otherwise provid-
ed in this paragraph (b), the employee’s
required beginning date is April 1 of the
calendar year following the later of—
(A) The calendar year in which the em-
ployee attains age 70
1
⁄
2;
and
(B) The calendar year in which the em-
ployee retires from employment with the
employer maintaining the plan.
(ii) Attainment of age 70½. An employ-
ee attains age 70
1
⁄
2
as of the date six cal-
endar months after the 70th anniversary
of the employee’s birth. For example, if
the date of birth of an employee who re-
tired in 2013 was June 30, 1943, the 70th
anniversary of the employee’s birth was
June 30, 2013 and the employee attained
age 70
1
⁄
2
on December 30, 2013. Conse-
quently, the employee’s required begin-
ning date was April 1, 2014. However, if
the employee’s date of birth was July 1,
1943, the 70th anniversary of the employ-
ee’s birth was July 1, 2013. The employee

March 14, 2022 854 Bulletin No. 2022–11
attained age 70
1
⁄
2
on January 1, 2014, and
the employee’s required beginning date
was April 1, 2015.
(3) Required beginning date for 5-per-
cent owner—(i) In general. In the case
of an employee who was born on or af-
ter July 1, 1949, and who is a 5-percent
owner, the employee’s required beginning
date is April 1 of the calendar year follow-
ing the calendar year described in para-
graph (b)(1)(i) of this section. In the case
of an employee who was born before July
1, 1949, and who is a 5-percent owner,
the employee’s required beginning date is
April 1 of the calendar year following the
calendar year described in paragraph (b)
(2)(i)(A) of this section.
(ii) Definition of 5-percent owner. For
purposes of section 401(a)(9), a 5-percent
owner is an employee who is a 5-percent
owner (as defined in section 416) with re-
spect to the plan year ending in the calen-
dar year described in paragraphs (b)(1)(i)
or (b)(2)(i)(A) of this section, whichever
applies to the employee.
(iii) No applicability to governmental
plan or church plan. This paragraph (b)
(3) does not apply in the case of a govern-
mental plan (within the meaning of sec-
tion 414(d)) or a church plan (as described
in §1.401(a)(9)-6(g)(3)).
(4) Uniform required beginning date.
A plan is permitted to provide that the re-
quired beginning date for purposes of sec-
tion 401(a)(9) for all employees is April 1
of the calendar year following the calendar
year described in paragraphs (b)(1)(i) or (b)
(2)(i)(A) of this section (whichever applies
to the employee), without regard to wheth-
er the employee is a 5-percent owner.
§1.401(a)(9)-3 Death before required
beginning date.
(a) In general. Except as otherwise
provided in §§1.401(a)(9)-2(a)(3) and
1.401(a)(9)-6(j), if an employee dies be-
fore the employee’s required beginning
date (and thus before distributions are
treated as having begun in accordance
with section 401(a)(9)(A)(ii)), then—
(1) In the case of a defined benefit plan,
distributions are required to be made in
accordance with paragraph (b) of this sec-
tion, and
(2) In the case of a defined contribution
plan, distributions are required to be made
in accordance with paragraph (c) of this
section.
(b) Distribution requirements in the
case of a defined benefit plan—(1) In gen-
eral. Distributions from a defined bene-
fit plan are made in accordance with this
paragraph (b) if the distributions satisfy
either paragraph (b)(2) or (3) of this sec-
tion, whichever applies with respect to the
employee. The determination of wheth-
er paragraph (b)(2) or (3) of this section
applies is made in accordance with para-
graph (b)(4) of this section.
(2) 5-year rule. Except as otherwise
provided in §1.401(a)(9)-6(j) (relating to
defined benefit plans subject to limitations
under section 436), distributions satisfy
this paragraph (b)(2) if the employee’s
entire interest is distributed by the end of
the calendar year that includes the fifth
anniversary of the date of the employee’s
death. For example, if an employee dies
on any day in 2022, then in order to satis-
fy the 5-year rule in section 401(a)(9)(B)
(ii), the entire interest generally must be
distributed by the end of 2027.
(3) Annuity payments. Distributions
satisfy this paragraph (b)(3) if annuity
payments that satisfy the requirements of
§1.401(a)(9)-6 commence no later than
the end of the calendar year following
the calendar year in which the employ-
ee died, except as provided in paragraph
(d) of this section (permitting a surviving
spouse to delay the commencement of
distributions).
(4) Determination of which rule ap-
plies—(i) No plan provision. If a defined
benefit plan does not provide for an op-
tional provision described in paragraph
(b)(4)(ii) or (b)(4)(iii) of this section spec-
ifying the method of distribution after the
death of an employee, then distributions
must be made as follows—
(A) If the employee has no designated
beneficiary, as determined under §1.401(a)
(9)-4, distributions must satisfy paragraph
(b)(2) of this section; and
(B) If the employee has a designat-
ed beneficiary, distributions must satisfy
paragraph (b)(3) of this section.
(ii) Optional plan provisions. A defined
benefit plan will not fail to satisfy sec-
tion 401(a)(9) merely because it includes
a provision specifying that the 5-year
rule in paragraph (b)(2) of this section
(rather than the annuity payment rule in
paragraph (b)(3) of this section) will ap-
ply with respect to some or all of the em-
ployees who have a designated beneficia-
ry. Further, a plan need not have the same
method of distribution for the benefits of
all employees in order to satisfy section
401(a)(9).
(iii) Elections. A defined benefit plan
may include a provision, applicable to an
employee who dies before the employ-
ee’s required beginning date and who
has a designated beneficiary, that permits
the employee (or designated beneficiary)
to elect whether the 5-year rule in para-
graph (b)(2) of this section or the annuity
payment rule in paragraph (b)(3) of this
section applies. If a plan provides for this
type of an election, then—
(A) The plan must specify the method
of distribution that applies if neither the
employee nor the designated beneficiary
makes the election;
(B) The election must be made no later
than the end of the earlier of the calendar
year by which distributions must be made
in order to satisfy paragraph (b)(2) of this
section and the calendar year in which dis-
tributions would be required to begin in
order to satisfy the requirements of para-
graph (b)(3) of this section or, if applica-
ble, paragraph (d) of this section; and
(C) As of the last date the election may
be made, the election must be irrevocable
with respect to the beneficiary (and all
subsequent beneficiaries) and must apply
to all subsequent calendar years.
(c) Distributions in the case of a de-
fined contribution plan—(1) In general.
The requirements of this paragraph are
satisfied if distributions are made in ac-
cordance with paragraph (c)(2), (3), or (4)
of this section, whichever applies with re-
spect to the employee. The determination
of whether paragraph (c)(2), (3), or (4) of
this section applies is made in accordance
with paragraph (c)(5) of this section.
(2) 5-year rule. Distributions satisfy
this paragraph (c)(2) if the employee’s
entire interest is distributed by the end of
the calendar year that includes the fifth
anniversary of the date of the employee’s
death. For example, if an employee dies
on any day in 2022, the entire interest must
be distributed by the end of 2027 in order
to satisfy the 5-year rule in section 401(a)
(9)(B)(ii). For purposes of this paragraph
(c)(2), if an employee died before January

Bulletin No. 2022–11 855 March 14, 2022
1, 2020, then the 2020 calendar year is
disregarded when determining the calen-
dar year that includes the fifth anniversary
of the date of the employee’s death.
(3) 10-year rule. Distributions satisfy
this paragraph (c)(3) if the employee’s
entire interest is distributed by the end of
the calendar year that includes the tenth
anniversary of the date of the employee’s
death. For example, if an employee dies
on any day in 2021, the entire interest
must be distributed by the end of 2031 in
order to satisfy the 5-year rule in section
401(a)(9)(B)(ii), as extended to 10 years
by section 401(a)(9)(H)(i).
(4) Life expectancy payments. Distri-
butions satisfy this paragraph (c)(4) if
distributions that satisfy the requirements
of §1.401(a)(9)-5 commence on or before
the end of the calendar year following
the calendar year in which the employ-
ee died, except as provided in paragraph
(d) of this section (permitting a surviving
spouse to delay the commencement of
distributions).
(5) Determination of which rule ap-
plies—(i) No plan provision. If a defined
contribution plan does not include an op-
tional provision described in paragraph (c)
(5)(ii) or (c)(5)(iii) of this section speci-
fying the method of distribution after the
death of an employee, distributions must
be made as follows—
(A) If the employee does not have a
designated beneficiary, as determined un-
der §1.401(a)(9)-4, distributions must sat-
isfy the 5-year rule described in paragraph
(c)(2) of this section;
(B) If the employee dies on or after
the effective date of section 401(a)(9)(H)
(as determined in §1.401(a)(9)-1(b)(2)
(i) or (ii), whichever applies to the plan)
and has a designated beneficiary who is
not an eligible designated beneficiary, as
determined under §1.401(a)(9)-4(e), dis-
tributions must satisfy the 10-year rule de-
scribed in paragraph (c)(3) of this section;
and
(C) If the employee has an eligible des-
ignated beneficiary, distributions must sat-
isfy the life expectancy rule described in
paragraph (c)(4) of this section.
(ii) Optional plan provisions. A de-
fined contribution plan will not fail to
satisfy section 401(a)(9) merely because
it includes a provision specifying that the
10-year rule described in paragraph (c)(3)
of this section (rather than the life expec-
tancy rule described in paragraph (c)(4)
of this section) will apply with respect to
some or all of the employees who have an
eligible designated beneficiary. Further,
a plan need not have the same method of
distribution for the benefits of all employ-
ees in order to satisfy section 401(a)(9).
(iii) Elections. A defined contribution
plan may include a provision, applicable
to an employee who dies before the em-
ployee’s required beginning date and who
has an eligible designated beneficiary, that
permits the employee (or eligible desig-
nated beneficiary) to elect whether the 10-
year rule in paragraph (c)(3) of this section
or the life expectancy rule in paragraph (c)
(4) of this section applies. If a plan pro-
vides for this type of election, then—
(A) The plan must specify the method
of distribution that applies if neither the
employee nor the designated beneficiary
makes the election;
(B) The election must be made no lat-
er than end of the earlier of the calendar
year by which distributions must be made
in order to satisfy paragraph (c)(3) of this
section and the calendar year in which dis-
tributions would be required to begin in
order to satisfy the requirements of para-
graph (c)(4) of this section or, if applica-
ble, paragraph (d) of this section; and
(C) As of the last date the election may
be made, the election must be irrevocable
with respect to the beneficiary (and all
subsequent beneficiaries) and must apply
to all subsequent calendar years.
(d) Permitted delay for surviving
spouse beneficiaries. If the employee’s
surviving spouse is the employee’s sole
beneficiary, then the commencement of
distributions under paragraph (b)(3) or (c)
(4) of this section may be delayed until
the end of the calendar year in which the
employee would have attained age 72 (or
the calendar year in which the employee
would have attained age 70½ in the case
of an employee born before July 1, 1949).
(e) Distributions that commence after
surviving spouse’s death—(1) In general.
If the employee’s surviving spouse is the
employee’s sole beneficiary and dies af-
ter the employee, but before distributions
have commenced under paragraph (d) of
this section, then the 5-year rule in para-
graph (b)(2) or (c)(2) of this section, the
10-year rule in paragraph (c)(3) of this
section, and the annuity payment rules in
paragraph (b)(3) of this section or the life
expectancy rules in paragraph (c)(4) of
this section are to be applied as if the sur-
viving spouse were the employee. For this
purpose, the date of death of the surviving
spouse is substituted for the date of death
of the employee.
(2) Remarriage of surviving spouse. If
the delayed commencement in paragraph
(d) of this section applies to the surviving
spouse of the employee and the surviving
spouse remarries but dies before distribu-
tions have begun, then the rules in para-
graph (d) of this section are not available
to the surviving spouse of the deceased
employee’s surviving spouse.
(3) When distributions are treated as
having begun to surviving spouse. For
purposes of section 401(a)(9)(B)(iv)(II),
distributions are considered to have begun
to the surviving spouse of an employee on
the date, determined in accordance with
paragraph (d) of this section, on which dis-
tributions are required to commence to the
surviving spouse without regard to wheth-
er payments have actually been made be-
fore that date. However, see §1.401(a)(9)-
6(l) for an exception to this rule in the case
of an annuity that commences early.
§1.401(a)(9)-4 Determination of the
designated beneficiary.
(a) Beneficiary designated under the
plan—(1) In general. This section pro-
vides rules for purposes of determining
the designated beneficiary under section
401(a)(9). For this purpose, a designated
beneficiary is an individual who is a bene-
ficiary designated under the plan.
(2) Entitlement to employee’s interest
in the plan. A beneficiary designated un-
der the plan is a person who is entitled to
a portion of an employee’s benefit, con-
tingent on the employee’s death or anoth-
er specified event. The determination of
whether a beneficiary designated under
the plan is taken into account for purposes
of section 401(a)(9) is made in accordance
with paragraph (c) of this section or, if ap-
plicable, paragraph (d) of this section.
(3) Specificity of beneficiary designa-
tion. A beneficiary need not be specified
by name in the plan or by the employee to
the plan in order for the beneficiary to be
designated under the plan, provided that

March 14, 2022 856 Bulletin No. 2022–11
the person who is to be the beneficiary is
identifiable pursuant to the designation.
For example, a designation of the em-
ployee’s children as beneficiaries of equal
shares of the employee’s interest in the
plan is treated as a designation of benefi-
ciaries under the plan even if the children
are not specified by name. The fact that an
employee’s interest under the plan passes
to a certain person under a will or other-
wise under applicable state law does not
make that person a beneficiary designated
under the plan absent a designation under
the plan.
(4) Affirmative and default elections of
designated beneficiary. A beneficiary des-
ignated under the plan may be designat-
ed by a default election under the terms
of the plan or, if the plan so provides, by
an affirmative election of the employee
(or the employee’s surviving spouse). The
choice of beneficiary is subject to the re-
quirements of sections 401(a)(11), 414(p),
and 417. See §§1.401(a)(9)-8(d) and (e)
for rules that apply to qualified domestic
relations orders.
(b) Designated beneficiary must be an
individual. A person that is not an individ-
ual, such as the employee’s estate, is not
a designated beneficiary. If a person other
than an individual is a beneficiary desig-
nated under the plan, the employee will
be treated as having no designated bene-
ficiary, even if individuals are also desig-
nated as beneficiaries. However, see para-
graph (f)(1) and (3) of this section for a
rule under which certain beneficiaries of a
see-through trust that is designated as the
employee’s beneficiary under the plan are
treated as the employee’s beneficiaries un-
der the plan rather than the trust. In addi-
tion, the rules of this paragraph (b) do not
apply to the extent separate account treat-
ment applies in accordance with §1.401(a)
(9)-8(a).
(c) Rules for determining beneficia-
ries—(1) Time period for determining
the beneficiary. Except as provided in
paragraphs (d) and (f) of this section and
§1.401(a)(9)-6(b)(2)(i), a person is a ben-
eficiary taken into account for purposes of
section 401(a)(9) if that person is a bene-
ficiary designated under the plan as of the
date of the employee’s death and none of
the events described in paragraph (c)(2)
of this section has occurred with respect
to that person by September 30 of the
calendar year following the calendar year
of the employee’s death.
(2) Circumstances under which a ben-
eficiary is disregarded as a beneficiary of
the employee. With respect to a beneficia-
ry who was designated as a beneficiary
under the plan as of the date of the em-
ployee’s death (including an individual
who is treated as having been designated
as a beneficiary pursuant to paragraph (f)
of this section), if any of the following
events occurs by September 30 of the cal-
endar year following the calendar year of
the employee’s death, then that beneficia-
ry is not treated as a beneficiary—
(i) The beneficiary predeceases the
employee;
(ii) The beneficiary is treated as having
predeceased the employee pursuant to a
simultaneous death provision under appli-
cable State law or pursuant to a qualified
disclaimer satisfying section 2518 that
applies to the entire interest to which the
beneficiary is entitled; or
(iii) The beneficiary receives the entire
benefit to which the beneficiary is entitled.
(3) Examples. The following examples
illustrate the rules of this paragraph (c).
(i) Example 1. Employer M maintains a defined
contribution plan, Plan X. Employee A dies in 2022
having designated A’s three children—B, C, and D—
as beneficiaries, each with a one-third share of A’s
interest in Plan X. B executes a disclaimer within 9
months of A’s death and the disclaimer satisfies the
other requirements of a qualified disclaimer under
section 2518. Pursuant to the qualified disclaimer, B
is disregarded as a beneficiary.
(ii) Example 2. The facts are the same as in Ex-
ample 1 in paragraph (c)(3)(i) of this section except
that B does not execute a disclaimer until 10 months
after A’s death. Even if the disclaimer is executed
by September 30 of the calendar year following the
calendar year of A’s death, the disclaimer is not a
qualified disclaimer (because B does not meet the
9-month requirement of section 2518) and B remains
a designated beneficiary of A.
(iii) Example 3. The facts are the same as in Ex-
ample 1 in paragraph (c)(3)(i) of this section except
that, in exchange for B’s disclaimer of the one-third
share of A’s interest in Plan X, C transfers C’s inter-
est in real property to B. Because B has received con-
sideration for B’s disclaimer of the one-third share, it
is not a qualified disclaimer under section 2518 and
B remains a designated beneficiary.
(iv) Example 4. The facts are the same as in Ex-
ample 1 in paragraph (c)(3)(i) of this section except
that Charity E (an organization exempt from taxation
under section 501(c)(3)) also is a beneficiary des-
ignated under the plan as of the date of A’s death,
with B, C, D, and Charity E each having a one-fourth
share of A’s interest in Plan X. Plan X distributes
Charity E’s one-fourth share of A’s interest in the
plan by September 30 of the calendar year following
the calendar year of A’s death. Accordingly, Charity
E is disregarded as A’s beneficiary, and B, C, and D
are treated as A’s designated beneficiaries.
(v) Example 5. The facts are the same as in Ex-
ample 1 in paragraph (c)(3)(i) of this section except
that A’s spouse, F, also is a beneficiary designated
under the plan. A and F were residents of State Z so
that State Z law applies. The laws of State Z include
a simultaneous death provision under which two in-
dividuals who die within a 120-hour period of one
another are treated as predeceasing each other. F dies
four hours after A and under the laws of State Z, F is
treated as predeceasing A. Because, under applicable
State law, F is treated as predeceasing A, F is disre-
garded as a beneficiary of A.
(vi) Example 6. The facts are the same as in Ex-
ample 1 in paragraph (c)(3)(i) of this section except
that B, who was alive as of the date of A’s death, dies
before September 30 of the calendar year following
the calendar year of A’s death. Prior to B’s death,
none of the events described in paragraph (c)(2) of
this section occurred with respect to B. Accordingly,
B is still a beneficiary taken into account for purpos-
es of section 401(a)(9) regardless of the identity of
B’s successor beneficiaries.
(d) Application of beneficiary designa-
tion rules to surviving spouse. This para-
graph (d) applies in the case of distribu-
tions to which §1.401(a)(9)-3(e) applies
(because the employee’s spouse is the
employee’s sole beneficiary as of Septem-
ber 30 of the calendar year following the
calendar year of the employee’s death, and
the surviving spouse dies before distribu-
tions to the spouse have begun). If this
paragraph (d) applies, then the determina-
tion of whether a person is a beneficiary
of the surviving spouse is made using the
rules of paragraph (c) of this section, ex-
cept that the date of the surviving spouse’s
death is substituted for the date of the em-
ployee’s death. Thus, a person is a benefi-
ciary if that person is a beneficiary desig-
nated under the plan as of the date of the
surviving spouse’s death and remains a
beneficiary as of September 30 of the cal-
endar year following the calendar year of
the surviving spouse’s death.
(e) Eligible designated beneficiaries—
(1) In general. A designated beneficiary
of the employee is an eligible designated
beneficiary if, at the time of the employ-
ee’s death, the designated beneficiary is—
(i) The surviving spouse of the
employee;
(ii) A child of the employee who has
not reached the age of majority within
the meaning of paragraph (e)(3) of this
section;
(iii) Disabled within the meaning of
paragraph (e)(4) of this section;

Bulletin No. 2022–11 857 March 14, 2022
(iv) Chronically ill within the meaning
of paragraph (e)(5) of this section;
(v) Not more than 10 years younger
than the employee as determined under
paragraph (e)(6) of this section; or
(vi) A designated beneficiary of an em-
ployee if the employee died before the
effective date of section 401(a)(9)(H) de-
scribed in §1.401(a)(9)-1(b)(2)(i) and (ii),
whichever applies to the plan.
(2) Multiple designated beneficia-
ries—(i) In general. Except as provided in
paragraphs (e)(2)(ii) of this section (pro-
viding a special rule for children), (g)(3)
(ii) of this section (relating to applicable
multi-beneficiary trusts), and §1.401(a)
(9)-8(a) (relating to separate account treat-
ment), if the employee has more than one
designated beneficiary, and at least one of
those beneficiaries is not an eligible desig-
nated beneficiary as determined in accor-
dance with paragraph (e)(1) of this sec-
tion, then the employee is treated as not
having an eligible designated beneficiary.
(ii) Special rule for children. If any of
the employee’s designated beneficiaries is
an eligible designated beneficiary because
the beneficiary is the child of the employee
who had not reached the age of majority at
the time of the employee’s death, then the
employee is treated as having an eligible
designated beneficiary even if the employ-
ee has other designated beneficiaries who
are not eligible designated beneficiaries.
(3) Determination of age of majority.
An individual reaches the age of majority
on the individual’s 21
st
birthday.
(4) Disabled individual—(i) In gener-
al. Subject to the documentation require-
ments of paragraph (e)(7) of this section,
an individual is disabled if, as of the date
of the employee’s death, the individual is
described in paragraph (e)(4)(ii) or (iii) of
this section, or paragraph (e)(4)(iv) of this
section applies.
(ii) Disability defined for individual
who is age 18 or older. An individual who,
as of the date of the employee’s death, is
age 18 or older is disabled if, as of that
date, the individual is unable to engage in
any substantial gainful activity by reason
of any medically determinable physical or
mental impairment that can be expected to
result in death or to be of long-continued
and indefinite duration.
(iii) Disability defined for individual
who is not age 18 or older. An individual
who, as of the date of the employee’s
death, is not age 18 or older is disabled
if, as of that date, that individual has a
medically determinable physical or men-
tal impairment that results in marked and
severe functional limitations and that can
be expected to result in death or to be of
long-continued and indefinite duration.
(iv) Use of social security disability de-
termination. If the Commissioner of So-
cial Security has determined that, as of the
date of the employee’s death, an individ-
ual is disabled within the meaning of 42
U.S.C. 1382c(a)(3), then that individual
will be deemed to be disabled within the
meaning of this paragraph (e)(4).
(5) Chronically ill individual. An indi-
vidual is chronically ill if the individual
is chronically ill within the definition of
section 7702B(c)(2) and satisfies the doc-
umentation requirements of paragraph (e)
(7) of this paragraph. However, for pur-
poses of the preceding sentence, an indi-
vidual will be treated as chronically ill un-
der section 7702B(c)(2)(A)(i) only if there
is a certification from a licensed health
care practitioner (as that term is defined in
section 7702B(c)(4)) that, as of the date
of the certification, the individual is un-
able to perform (without substantial assis-
tance from another individual) at least 2
activities of daily living for an indefinite
period which is reasonably expected to be
lengthy in nature (and not merely for 90
days).
(6) Individual not more than 10 years
younger than the employee. Whether a
designated beneficiary is not more than 10
years younger than the employee is deter-
mined based on the dates of birth of the
employee and the beneficiary. Thus, for
example, if an employee’s date of birth is
October 1, 1953, then the employee’s ben-
eficiary is not more than 10 years younger
than the employee if the beneficiary was
born on or before October 1, 1963.
(7) Documentation requirements for
disabled or chronically ill individuals.
This paragraph (e)(7) is satisfied with re-
spect to an individual described in para-
graph (e)(1)(iii) or (iv) of this section if
documentation of the disability or chronic
illness described in paragraph (e)(4) or
(5) of this section, respectively, is provid-
ed to the plan administrator no later than
October 31 of the calendar year following
the calendar year of the employee’s death.
For individuals described in paragraph
(e)(1)(iv) of this section, the documen-
tation must include a certification from a
licensed health care practitioner (as that
term is defined in section 7702B(c)(4)).
(8) Applicability of definition of eligi-
ble designated beneficiary to beneficiary
of surviving spouse. In a case to which
§1.401(a)(9)-3(d) applies (generally in-
volving distributions after a surviving
spouse’s death), a designated beneficiary
of the employee’s surviving spouse is an
eligible designated beneficiary provided
that designated beneficiary would be an
eligible designated beneficiary described
in paragraph (e)(1) of this section if that
paragraph were to be applied by substitut-
ing the surviving spouse for the employee.
(9) Examples. The following examples
illustrate the rules of this paragraph (e).
(i) Example 1. Employer M maintains a defined
contribution plan, Plan X. Employee A designates
A’s child, B, as the sole beneficiary of A’s interest
in Plan X. B will not reach the age of majority until
2024. A dies in 2022, after A’s required beginning
date. As of the date of A’s death, B is disabled within
the meaning of paragraph (e)(4) of this section, and
the documentation requirements of paragraph (e)(7)
of this section are timely satisfied with respect to B.
Due to B’s disability, B remains an eligible designat-
ed beneficiary even after reaching the age of majority
in 2024, and Plan X is not required to distribute A’s
remaining interest in the plan by the end of 2034 pur-
suant to the rules of §1.401(a)(9)-5(e)(4), but instead
may continue life expectancy payments to B during
B’s lifetime.
(ii) Example 2. The facts are the same as in Ex-
ample 1 in paragraph (e)(9)(i) of this section except
that the documentation requirements of paragraph
(e)(7) of this section are not timely satisfied with re-
spect to B. B ceases to be an eligible designated ben-
eficiary upon reaching the age of majority in 2024,
and Plan X is required to distribute A’s remaining
interest in the plan by the end of 2034 pursuant to the
rules of §1.401(a)(9)-5(e)(4).
(iii) Example 3. The facts are the same as in Ex-
ample 1 in paragraph (e)(9)(i) of this section except
that B becomes disabled in 2023 (after A’s death in
2022). Because B was not disabled as of the date of
A’s death, B ceases to be an eligible designated ben-
eficiary upon reaching the age of majority in 2024,
and Plan X is required to distribute A’s remaining
interest in the plan by the end of 2034 pursuant to the
rules of §1.401(a)(9)-5(e)(4).
(f) Special rules for trusts—(1) Look-
through of trust to determine designat-
ed beneficiaries—(i) In general. If the
requirements of paragraph (f)(2) of this
section are met with respect to a trust
that is designated as the beneficiary of an
employee under a plan, then certain ben-
eficiaries of the trust that are described
in paragraph (f)(3) of this section (and

March 14, 2022 858 Bulletin No. 2022–11
not the trust itself) are treated as having
been designated as beneficiaries of the
employee under the plan, provided that
those beneficiaries are not disregarded
under paragraph (c)(2) of this section. A
trust described in the preceding sentence
is referred to as a see-through trust.
(ii) Types of trusts. The determination
of which beneficiaries of a see-through
trust are treated as having been designated
as beneficiaries of the employee under the
plan depends on whether the see-through
trust is a conduit trust or an accumulation
trust. For this purpose—
(A) The term conduit trust means a see-
through trust, the terms of which provide
that, with respect to the deceased employ-
ee’s interest in the plan, all distributions
will, upon receipt by the trustee, be paid
directly to, or for the benefit of, specified
beneficiaries; and
(B) The term accumulation trust means
any see-through trust that is not a conduit
trust.
(2) Trust requirements. The require-
ments of this paragraph (f)(2) are met if,
during any period for which required min-
imum distributions are being determined
by treating the beneficiaries of the trust as
having been designated as beneficiaries of
the employee under the plan, the follow-
ing requirements are met—
(i) The trust is a valid trust under state
law or would be but for the fact that there
is no corpus.
(ii) The trust is irrevocable or will, by
its terms, become irrevocable upon the
death of the employee.
(iii) The beneficiaries of the trust who
are beneficiaries with respect to the trust’s
interest in the employee’s interest in the
plan are identifiable (within the meaning
of paragraph (f)(5) of this section) from
the trust instrument.
(iv) The documentation requirements
in paragraph (h) of this section have been
satisfied.
(3) Trust beneficiaries treated as bene-
ficiaries of the employee—(i) In general.
Subject to the rules of paragraphs (f)(3)(ii)
and (iii) of this section, the following ben-
eficiaries of a see-through trust are treated
as having been designated as beneficiaries
of the employee under the plan—
(A) Any beneficiary who could re-
ceive amounts in the trust representing
the employee’s interest in the plan that are
neither contingent upon, nor delayed until,
the death of another trust beneficiary who
did not predecease (and is not treated as
having predeceased) the employee; and
(B) Any beneficiary of an accumula-
tion trust that could receive amounts in
the trust representing the employee’s in-
terest in the plan that were not distributed
to beneficiaries described in paragraph (f)
(3)(i)(A) of this section.
(ii) Certain trust beneficiaries disre-
garded—(A) Entitlement conditioned
on death of secondary beneficiary. Any
beneficiary of an accumulation trust who
could receive amounts from the trust that
represent the employee’s interest in the
plan solely because of the death of another
beneficiary described in paragraph (f)(3)
(i)(B) of this section is not treated as hav-
ing been designated as a beneficiary of the
employee under the plan. The preceding
sentence does not apply if the other bene-
ficiary described in paragraph (f)(3)(i)(B)
of this section—
(1) Predeceased (or is treated as having
predeceased) the employee; or
(2) Also is described in paragraph (f)
(3)(i)(A) of this section.
(B) Entitlement conditioned on death
of young individual. If any beneficiary of
a see-through trust is an individual who is
treated as a beneficiary of the employee
under paragraph (f)(3)(i)(A) of this sec-
tion, and the terms of the trust require full
distribution of amounts in the trust repre-
senting the employee’s interest in the plan
to that individual by the later of the end of
the calendar year following the calendar
year of the employee’s death and the end
of the tenth calendar year following the
calendar year in which that individual at-
tains the age of majority (within the mean-
ing of paragraph (e)(3) of this section),
then any other beneficiary of the trust who
could receive amounts in the trust repre-
senting the employee’s interest in the plan
if that individual dies before full distribu-
tion to that individual is made is not treat-
ed as having been designated as a benefi-
ciary of the employee under the plan. The
preceding sentence does not apply if the
beneficiary who could receive amounts in
the trust conditioned on the death of that
individual also is described in paragraph
(f)(3)(i)(A) of this section.
(iii) Certain accumulations disregard-
ed. For purposes of this paragraph (f)(3), a
trust will not fail to be treated as a conduit
trust merely because the trust terms re-
quiring the direct payment of amounts re-
ceived from the plan do not apply after the
death of all of the beneficiaries described
in paragraph (f)(3)(i)(A) of this section.
(4) Multiple trust arrangements. If a
beneficiary of a see-through trust is an-
other trust, the beneficiaries of the second
trust will be treated as beneficiaries of the
first trust, provided that the requirements
of paragraph (f)(2) of this section are sat-
isfied with respect to the second trust. In
that case, the beneficiaries of the second
trust are treated as having been designated
as beneficiaries of the employee under the
plan.
(5) Identifiability of trust beneficia-
ries—(i) In general. Except as otherwise
provided in this paragraph (f)(5), trust
beneficiaries described in paragraph (f)
(3) of this section are identifiable if it is
possible to identify each person eligible to
receive a portion of the employee’s inter-
est in the plan through the trust. For this
purpose, the specificity requirements of
paragraph (a)(3) of this section apply.
(ii) Power of appointment—(A) Exer-
cise or release of power of appointment by
September 30. A trust does not fail to sat-
isfy the identifiability requirements of this
paragraph (f)(5) merely because an indi-
vidual (powerholder) has the power to ap-
point a portion of the employee’s interest
to one or more beneficiaries that are not
identifiable within the meaning of para-
graph (f)(5)(i) of this section. If the pow-
er of appointment is exercised in favor of
one or more identifiable beneficiaries by
September 30 of the calendar year follow-
ing the calendar year of the employee’s
death, then those identifiable beneficiaries
are treated as beneficiaries designated un-
der the plan. The preceding sentence also
applies if, by that September 30, in lieu of
exercising the power of appointment, the
powerholder restricts it so that the power
can be exercised at a later time in favor of
only two or more identifiable beneficiaries
(in which case, those identified beneficia-
ries are treated as beneficiaries designated
under the plan). However, if, by that Sep-
tember 30, the power of appointment is
not exercised (or restricted) in favor of one
or more beneficiaries that are identifiable
within the meaning of paragraph (f)(5)(i)
of this section, then each taker in default

Bulletin No. 2022–11 859 March 14, 2022
(that is, any person that is entitled to the
portion that represents the employee’s in-
terest in the plan subject to the power of
appointment in the absence of the power-
holder exercising the power) is treated as a
beneficiary designated under the plan.
(B) Exercise of power of appointment
after September 30 of the calendar year
following the calendar year of the employ-
ee’s death. If an individual has a power of
appointment to appoint a portion of the
employee’s interest to one or more ben-
eficiaries and the individual exercises the
power of appointment after September 30
of the calendar year following the calen-
dar year of the employee’s death, then the
rules of paragraph (f)(5)(iv) of this section
apply with respect to any trust beneficiary
that is added pursuant to the exercise of
the power of appointment.
(iii) Modification of trust terms—(A)
State law will not cause trust to fail to
satisfy identifiability requirement. A trust
will not fail to satisfy the identifiability re-
quirements of this paragraph (f)(5) mere-
ly because the trust is subject to state law
that permits the trust terms to be modified
after the death of the employee (such as
through a court reformation or a permitted
decanting) and thus, permits changing the
beneficiaries of the trust.
(B) Modification of trust to remove
trust beneficiaries. A trust beneficiary de-
scribed in paragraph (f)(3) of this section
may be removed pursuant to a modifica-
tion of trust terms (such as through a court
reformation or a permitted decanting) by
September 30 of the calendar year follow-
ing the calendar year of the employee’s
death, in which case that person is disre-
garded in determining the employee’s des-
ignated beneficiary.
(C) Modification of trust to add trust
beneficiaries. A trust beneficiary described
in paragraph (f)(3) of this section may
be added through a modification of trust
terms (such as through a court reformation
or a permitted decanting). If the beneficia-
ry is added on or before September 30 of
the calendar year following the calendar
year of the employee’s death, paragraph
(c) of this section will apply taking into
account the beneficiary that was added. If
the beneficiary is added after that Septem-
ber 30, then the rules of paragraph (f)(5)
(iv) of this section will apply with respect
to the beneficiary that is added.
(iv) Addition of beneficiary after Sep-
tember 30. If, after September 30 of the
calendar year following the calendar year
of the employee’s death, a trust bene-
ficiary described in paragraph (f)(3) of
this section is added as a trust beneficiary
(whether through the exercise of a power
of appointment, the modification of trust
terms, or otherwise), then—
(A) The addition of the beneficiary will
not cause the trust to fail to satisfy the
identifiability requirements of this para-
graph (f)(5);
(B) Beginning in the calendar year
after the calendar year in which the new
trust beneficiary was added, the rules of
§1.401(a)(9)-5(f)(1) will apply taking into
account the new beneficiary and all of the
beneficiaries of the trust that were treated
as beneficiaries of the employee before
the addition of the new beneficiary; and
(C) Subject to paragraph (f)(5)(v) of
this section, the rules of paragraphs (b)
and (e)(2) of this section and §1.401(a)
(9)-5(f)(2) will apply taking into account
the new beneficiary and all of the bene-
ficiaries of the trust that were treated as
beneficiaries of the employee before the
addition of the new beneficiary.
(v) Delay in full distribution require-
ment. This paragraph (f)(5)(v) provides
a special rule that applies if a full distri-
bution of the employee’s entire interest in
the plan is not required in a calendar year
pursuant to §1.401(a)(9)-5(e), but a ben-
eficiary is added in that calendar year. In
that case, if, taking into account the added
beneficiary pursuant to paragraph (f)(5)
(iv)(C) of this section, a full distribution of
the employee’s entire interest in the plan
would have been required in that calendar
year or an earlier calendar year, then a full
distribution of the employee’s entire inter-
est in the plan will not be required until the
end of the calendar year after the calendar
year in which the beneficiary is added. For
example, if life expectancy payments are
being made to an eligible designated ben-
eficiary and, more than 10 years after the
employee’s death, a beneficiary is added
who is not an eligible designated benefi-
ciary as described in paragraph (e) of this
section, then the employee is treated as
not having an eligible designated benefi-
ciary for purposes of §1.401(a)(9)-5(e)(2)
(so that a full distribution of the employ-
ee’s entire interest in the plan would have
been required within 10 years of the em-
ployee’s death). However, pursuant to this
paragraph (f)(5)(v), the full distribution of
the employee’s entire interest in the plan is
not required until the end of the calendar
year following the calendar year in which
the new trust beneficiary was added.
(6) Examples. The following examples
illustrate the see-through trust rules of this
paragraph (f).
(i) Example 1—(A) Facts. Employer L maintains
a defined contribution plan, Plan W. Unmarried Em-
ployee C died in 2022 at age 30. Prior to C’s death, C
named a testamentary trust (Trust T) that satisfies the
requirements of paragraph (f)(2) of this section, as
the beneficiary of C’s interest in Plan W. The terms
of Trust T require that all distributions received from
Plan W, upon receipt by the trustee, be paid directly
to D, C’s sibling, who is 5 years older than C. The
terms of Trust T also provide that, if D dies before
C’s entire account balance has been distributed to D,
E, will be the beneficiary of C’s remaining account
balance.
(B) Analysis. Pursuant to paragraph (f)(1)(ii)(A)
of this section, Trust T is a conduit trust. Because
Trust T is a conduit trust (meaning the residual ben-
eficiary rule in paragraph (f)(3)(i)(B) of this section
does not apply) and because E is only entitled to any
portion of C’s account if D dies before the entire ac-
count has been distributed, E is disregarded in deter-
mining C’s designated beneficiary. Because D is an
eligible designated beneficiary, D may use the life
expectancy rule of §1.401(a)(9)-3(c)(4). According-
ly, even if D dies before C’s entire interest in Plan W
is distributed to Trust T, D’s life expectancy contin-
ues to be used to determine the applicable denomi-
nator. Note, however, that because §1.401(a)(9)-5(e)
applies in this situation, a distribution of C’s entire
interest in Plan W will be required no later than 10
years after the calendar year in which D dies.
(ii) Example 2—(A) Facts related to plan and
beneficiary. Employer M maintains a defined contri-
bution plan, Plan X. Employee A, an employee of M,
died in 2022 at the age of 55, survived by Spouse B,
who was 50 years old. A’s account balance in Plan X
is invested only in productive assets and was includi-
ble in A’s gross estate under section 2039. A named a
testamentary trust (Trust P) as the beneficiary of all
amounts payable from A’s account in Plan X after A’s
death. Trust P satisfies the see-through trust require-
ments of paragraph (f)(2) of this section.
(B) Facts related to trust. Under the terms of
Trust P, all trust income is payable annually to B,
and no one has the power to appoint Trust P prin-
cipal to any person other than B. A’s sibling, who
is less than 10 years younger than A (and thus is an
eligible designated beneficiary) and is younger than
B, is the sole residual beneficiary of Trust P. Also,
under the terms of Trust P, if A’s sibling predeceas-
es B, then, upon B’s death, all Trust P principal is
distributed to Charity Z (an organization exempt
from tax under section 501(c)(3)). No other person
has a beneficial interest in Trust P. Under the terms
of Trust P, B has the power, exercisable annually,
to compel the trustee to withdraw from A’s account
balance in Plan X an amount equal to the income

March 14, 2022 860 Bulletin No. 2022–11
earned during the calendar year on the assets held in
A’s account in Plan X and to distribute that amount
through Trust P to B. Plan X includes no prohibition
on withdrawal from A’s account of amounts in excess
of the annual required minimum distributions under
section 401(a)(9). In accordance with the terms of
Plan X, the trustee of Trust P elects to take annual
life expectancy payments pursuant to section 401(a)
(9)(B)(iii). If B exercises the withdrawal power, the
trustee must withdraw from A’s account under Plan
X the greater of the amount of income earned in the
account during the calendar year or the required
minimum distribution. However, under the terms of
Trust P, and applicable state law, only the portion of
the Plan X distribution received by the trustee equal
to the income earned by A’s account in Plan X is re-
quired to be distributed to B (along with any other
trust income).
(C) Analysis. Because some amounts distributed
from A’s account in Plan X to Trust P may be accu-
mulated in Trust P during B’s lifetime, Trust P is an
accumulation trust. Pursuant to paragraph (f)(3)(i)(B)
of this section, A’s sibling, as the residual beneficiary
of Trust P, is treated as a beneficiary designated under
Plan X (even though access to those amounts is de-
layed until after B’s death). Pursuant to paragraph (f)
(2)(iii)(A) of this section, because Charity Z’s entitle-
ment to amounts in the trust is based on the death of a
beneficiary described in paragraph (f)(3)(i)(B) of this
section, Charity Z is disregarded as a beneficiary of A.
Under §1.401(a)(9)-5(f)(1), the designated beneficia-
ry used to determine the applicable denominator is the
oldest of the designated beneficiaries of Trust P’s in-
terest in Plan X. B is the oldest of the beneficiaries of
Trust P’s interest in Plan X (including residual benefi-
ciaries). Thus, the applicable denominator for purpos-
es of section 401(a)(9)(B)(iii) is B’s life expectancy.
Because A’s sibling is a beneficiary of A’s account in
Plan X in addition to B, B is not the sole beneficiary
of A’s account and the special rule in section 401(a)(9)
(B)(iv) and §1.401(a)(9)-3(d) is not available. Accord-
ingly, the annual required minimum distributions from
the account to Trust P must begin no later than the end
of the calendar year immediately following the calen-
dar year of A’s death.
(iii) Example 3—(A) Facts. The facts are the
same as in Example 2 in paragraph (f)(6)(ii) of this
section except that A’s sibling is more than 10 years
younger than A, meaning that at least one of the ben-
eficiaries of Trust P’s interest in Plan X is not an eli-
gible designated beneficiary.
(B) Analysis. Pursuant to paragraph (e)(2)(i) of
this section, A is treated as not having an eligible
designated beneficiary. Pursuant to §1.401(a)(9)-3(c)
(5), the trustee of Trust P is not permitted to make an
election to take annual life expectancy distributions
and the 10-year rule of §1.401(a)(9)-3(c)(3) applies.
(iv) Example 4—(A) Facts related to plan and
beneficiary. Employer N maintains a defined contri-
bution plan, Plan Y. Employee F, an employee of N,
died in 2022 at the age of 60. F named a testamentary
trust (Trust Q), which was established under F’s will,
as the beneficiary of all amounts payable from F’s
account in Plan X after F’s death. Trust Q satisfies
the see-through trust requirements of paragraph (f)
(2) of this section.
(B) Facts related to trust. Under the terms of
Trust Q, all trust income is payable to F’s surviving
spouse, G, and G has a power of appointment to
name the beneficiaries of the residual in Trust Q. The
power of appointment provides that, if G does not
exercise the power, then upon G’s death, F’s descen-
dants are entitled to the remainder interest in Trust
Q, per stirpes. As of the date of F’s death, F has two
children, K and L, who are not disabled or chron-
ically ill and who are both older than age 21. Before
September 30 of the calendar year following the cal-
endar year in which F died, G irrevocably restricts
G’s power of appointment so that G may exercise
the power to appoint the remainder beneficiaries of
Trust Q only in favor of G’s siblings (who all are less
than 10 years younger than F and thus, are eligible
designated beneficiaries).
(C) Analysis. Pursuant to paragraph (f)(5)(ii)(A)
of this section, because G timely restricted the power
of appointment so that G may exercise the power to
appoint the residual interest in Trust Q only in fa-
vor of G’s siblings, the designated beneficiaries are
G and G’s siblings. Because all of the designated
beneficiaries are eligible designated beneficiaries,
annual life expectancy payments are permitted un-
der section 401(a)(9)(B)(iii). Note, however, that
because §1.401(a)(9)-5(e) applies, a distribution of
the remaining interest is required by no later than 10
years after the calendar year in which the oldest of G
and G’s siblings dies.
(v) Example 5—(A) Facts. The facts are the
same as in Example 4 in paragraph (f)(6)(iv) of this
section except that G does not restrict the power by
September 30 of the calendar year following the cal-
endar year of F’s death.
(B) Analysis. Pursuant to paragraph (f)(5)(ii)(A)
of this section, G, K, and L are treated as F’s benefi-
ciaries. Pursuant to §1.401(a)(9)-3(c)(5), because K
and L are not eligible designated beneficiaries, the
trustee of Trust Q is not permitted to make an elec-
tion to take annual life expectancy distributions, and
the 10-year rule of §1.401(a)(9)-3(c)(3) applies.
(g) Applicable multi-beneficiary
trusts—(1) General definition of an appli-
cable multi-beneficiary trust. An applica-
ble multi-beneficiary trust is a see-through
trust with more than one beneficiary and
with respect to which—
(i) All of the trust beneficiaries are des-
ignated beneficiaries; and
(ii) At least one of the trust beneficia-
ries is an eligible designated beneficiary
who is disabled (as defined in paragraph
(e)(1)(iii) of this section) or chronically ill
(as defined in paragraph (e)(1)(iv) of this
section).
(2) Type I applicable multi-beneficia-
ry trust. An applicable multi-beneficiary
trust is a type I applicable multi-benefi-
ciary trust if the terms of the trust provide
that it is to be divided immediately upon
the death of the employee into separate
trusts for each beneficiary.
(3) Type II applicable multi-benefi-
ciary trust—(i) General definition. An
applicable multi-beneficiary trust is a type
II applicable multi-beneficiary trust if—
(A) The trust terms identify one or
more individuals, each of whom is dis-
abled (as defined in paragraph (e)(1)(iii)
of this section) or chronically ill (as de-
fined in paragraph (e)(1)(iv) of this sec-
tion), who are entitled to benefits during
their lifetime; and
(B) The terms of the trust provide that
no individual (other than an individual de-
scribed in paragraph (g)(3)(i)(A) of this
section) has any right to the employee’s
interest in the plan until the death of all
of the eligible designated beneficiaries
described in paragraph (g)(3)(i)(A) with
respect to the trust.
(ii) Special rule for type II applica-
ble multi-beneficiary trusts. If an em-
ployee’s beneficiary is a type II applica-
ble multi-beneficiary trust described in
paragraph (g)(3)(i) of this section, then
the beneficiaries of the trust described in
paragraph (g)(3)(i)(A) of this section are
treated as eligible designated beneficiaries
without regard to whether any of the other
trust beneficiaries are not eligible desig-
nated beneficiaries.
(h) Documentation requirements for
trusts—(1) General rule. The documenta-
tion requirements of this paragraph (h) are
satisfied if—
(i) In the case of required minimum
distributions while the employee is still
alive, paragraph (h)(2) of this section is
satisfied; or
(ii) In the case of required minimum
distributions after the employee has died,
or after the employee’s surviving spouse
has died in a case to which §1.401(a)(9)-
3(d) applies, paragraph (h)(3) of this sec-
tion is satisfied.
(2) Required minimum distributions
while employee is still alive—(i) In gen-
eral. If an employee designates a trust as
the beneficiary of the employee’s entire
benefit and the employee’s spouse is the
only beneficiary of the trust treated as a
beneficiary of the employee pursuant to
the rules of paragraph (f) of this section,
then, in order to satisfy the documentation
requirements of this paragraph (h)(2) (so
that the applicable denominator for a dis-
tribution calendar year may be determined
under the rules of §1.401(a)(9)-5(c)(2),
assuming the other requirements of para-
graph (f)(2) of this section are satisfied),

Bulletin No. 2022–11 861 March 14, 2022
before the first day of the distribution cal-
endar year the employee must either satis-
fy the requirements of paragraph (h)(2)(ii)
of this section (requiring the employee to
provide a copy of the trust instrument) or
the requirements of paragraph (h)(2)(iii)
of this section (requiring the employee to
provide a list of beneficiaries).
(ii) Employee to provide copy of trust
instrument. An employee satisfies the re-
quirements of this paragraph (h)(2)(ii) if
the employee—
(A) Provides to the plan administrator a
copy of the trust instrument; and
(B) Agrees that, if the trust instrument
is amended at any time in the future, the
employee will, within a reasonable time,
provide to the plan administrator a copy of
each amendment.
(iii) Employee to provide list of benefi-
ciaries. An employee satisfies the require-
ments of this paragraph (h)(2)(iii) if the
employee—
(A) Provides to the plan administrator
a list of all of the beneficiaries of the trust
(including contingent beneficiaries) with a
description of the conditions on their enti-
tlement sufficient to establish whether the
spouse is the sole beneficiary;
(B) Certifies that, to the best of the em-
ployee’s knowledge, the list described in
paragraph (h)(2)(iii)(A) of this section is
correct and complete and that the require-
ments of paragraph (f)(2)(i), (ii), and (iii)
of this section are satisfied; and
(C) Agrees that, if the trust instrument
is amended at any time in the future, the
employee will, within a reasonable time,
provide to the plan administrator cor-
rected certifications to the extent that the
amendment changes any information pre-
viously certified; and
(D) Agrees to provide a copy of the
trust instrument to the plan administrator
upon request.
(3) Required minimum distributions af-
ter death—(i) In general. In order to satis-
fy the documentation requirement of this
paragraph (h)(3) for required minimum
distributions after the death of the em-
ployee (or after the death of the employ-
ee’s surviving spouse in a case to which
§1.401(a)(9)-3(d) applies), by October 31
of the calendar year immediately follow-
ing the calendar year in which the employ-
ee died or, in a case to which §1.401(a)
(9)-3(d) applies, the employee’s surviving
spouse died, the trustee of the trust must
satisfy the requirements of either para-
graph (h)(3)(ii) (requiring the trustee to
provide a list of beneficiaries) or para-
graph (h)(3)(iii) of this section (requiring
the trustee to provide a copy of the trust
instrument).
(ii) Trustee to provide list of beneficia-
ries. A trustee satisfies the requirements of
this paragraph (h)(3)(ii) if the trustee—
(A) Provides the plan administrator
with a final list of all beneficiaries of the
trust as of September 30 of the calendar
year following the calendar year of the
death (including contingent beneficia-
ries) with a description of the conditions
on their entitlement sufficient to establish
who are the beneficiaries;
(B) Certifies that, to the best of the
trustee’s knowledge, this list is correct
and complete and that the requirements
of paragraph (f)(2)(i), (ii), and (iii) of this
section are satisfied; and
(C) Agrees to provide a copy of the
trust instrument to the plan administrator
upon request.
(iii) Trustee to provide copy of trust
instrument. A trustee satisfies the require-
ments of this paragraph (h)(3)(iii) if the
trustee provides the plan administrator
with a copy of the actual trust document
for the trust that is named as a beneficiary
of the employee under the plan as of the
employee’s date of death.
(4) Relief for discrepancy between trust
instrument and employee certifications or
earlier trust instruments—(i) In gener-
al. If required minimum distributions are
determined based on the information pro-
vided to the plan administrator in certifi-
cations or trust instruments described in
paragraph (h)(2) or (3) of this section, a
plan will not fail to satisfy section 401(a)
(9) merely because the actual terms of the
trust instrument are inconsistent with the
information in those certifications or trust
instruments previously provided to the
plan administrator, but only if—
(A) The plan administrator reasonably
relied on the information provided; and
(B) The required minimum distribu-
tions for calendar years after the calendar
year in which the discrepancy is discov-
ered are determined based on the actual
terms of the trust instrument.
(ii) Excise tax. For purposes of deter-
mining the amount of the excise tax under
section 4974, the required minimum dis-
tribution is determined for any year based
on the actual terms of the trust in effect
during the year.
§1.401(a)(9)-5 Required minimum
distributions from defined contribution
plans.
(a) General rules—(1) In general.
Subject to the rules of paragraph (e) of
this section (requiring distribution of an
employee’s entire interest by a specified
deadline in certain situations), if an em-
ployee’s accrued benefit is in the form
of an individual account under a defined
contribution plan, the minimum amount
required to be distributed for each distri-
bution calendar year (as defined in para-
graph (a)(2) of this section) is equal to the
quotient obtained by dividing the account
balance (determined under paragraph (b)
of this section) by the applicable denom-
inator (determined under paragraph (c)
or (d) of this section, whichever is appli-
cable). However, the required minimum
distribution amount will never exceed the
entire account balance on the date of the
distribution. See paragraph (g) of this sec-
tion for rules that apply if a portion of the
employee’s account is not vested.
(2) Distribution calendar year—(i) In
general. A calendar year for which a min-
imum distribution is required is a distribu-
tion calendar year.
(ii) First distribution calendar year
for employee. If an employee’s required
beginning date is April 1 of the calendar
year following the calendar year in which
the employee attains age 72
,
then

the em-
ployee’s first distribution calendar year is
the year the employee attains age 72. If
an employee’s required beginning date is
April 1 of the calendar year following the
calendar year in which the employee re-
tires, the employee’s first distribution cal-
endar year is the calendar year in which
the employee retires.
(iii) First distribution calendar year
for beneficiary. In the case of an em-
ployee who dies before the required be-
ginning date, if the life expectancy rule
in §1.401(a)(9)-3(c)(4) applies, then the
first distribution calendar year for the des-
ignated beneficiary is the calendar year
after the calendar year in which the em-
ployee died (or, if applicable, the calendar

March 14, 2022 862 Bulletin No. 2022–11
year described in §1.401(a)(9)-3(d)). See
§1.401(a)(9)-3(c)(5) to determine whether
the life expectancy rule in §1.401(a)(9)-
3(c)(4) applies.
(3) Time for distributions. The distri-
bution required for the employee’s first
distribution calendar year (as described in
paragraph (a)(2)(ii) of this section) may
be made on or before April 1 of the fol-
lowing calendar year. The required min-
imum distribution for any other distribu-
tion calendar year (including the required
minimum distribution for the distribution
calendar year in which the employee’s re-
quired beginning date occurs or the first
distribution calendar year for the designat-
ed beneficiary) must be made on or before
the end of that distribution calendar year.
(4) Minimum distribution incidental
benefit requirement. If distributions of an
employee’s account balance under a de-
fined contribution plan are made in accor-
dance with this section—
(i) With respect to the retirement ben-
efits provided by that account balance, to
the extent the incidental benefit require-
ment of §1.401-1(b)(1)(i) requires distri-
butions, that requirement is deemed satis-
fied; and
(ii) No additional distributions are re-
quired to satisfy section 401(a)(9)(G).
(5) Annuity contracts—(i) Purchase of
annuity contract permitted. A plan may
satisfy section 401(a)(9) by the purchase
of an annuity contract from an insurance
company in accordance with §1.401(a)
(9)-6(d) with the employee’s entire in-
dividual account provided that the terms
of the annuity satisfy §1.401(a)(9)-6 and
paragraph (e) of this section. However, a
distribution of an annuity contract is not
a distribution for purposes of this section.
(ii) Transition from defined contribution
rules to defined benefit rules. If an annuity
is purchased in accordance with paragraph
(a)(5)(i) of this section after distributions
are required to commence (the required
beginning date, in the case of distributions
commencing before death, or the calendar
year determined under §1.401(a)(9)-3(c)
(4) or, if applicable, §1.401(a)(9)-3(d), in
the case of distributions commencing after
death), then the plan will satisfy section
401(a)(9) only if, in the year of purchase,
distributions from the individual account
satisfy this section, and for calendar years
following the year of purchase, payments
under the annuity contract are made in ac-
cordance with §1.401(a)(9)-6 and satisfy
paragraph (e) of this section. Payments
under the annuity contract during the year
in which the annuity contract is purchased
are treated as distributions from the indi-
vidual account for purposes of determin-
ing whether the distributions from the in-
dividual account satisfy this section in the
calendar year of purchase.
(iii) Purchase of annuity contract with
portion of employee’s account. A portion
of an employee’s account balance under a
defined contribution plan is permitted to
be used to purchase an annuity contract
while another portion remains in the ac-
count, provided that the requirements of
paragraphs (a)(5)(i) and (ii) of this section
are satisfied (other than the requirement
that the contract be purchased with the
employee’s entire individual account). In
that case, in order to satisfy section 401(a)
(9) for calendar years after the calendar
year of purchase, the remaining account
balance under the plan must be distributed
in accordance with this section.
(6) Impact of additional distributions
in prior years. If, for any distribution
calendar year, the amount distributed ex-
ceeds the required minimum distribution
for that calendar year, no credit towards
a required minimum distribution will be
given in subsequent calendar years for the
excess distribution.
(b) Determination of account bal-
ance—(1) General rule. In the case of an
individual account under a defined contri-
bution plan, the benefit used in determin-
ing the required minimum distribution for
a distribution calendar year is the account
balance as of the last valuation date in the
calendar year preceding that distribution
calendar year (valuation calendar year)
adjusted in accordance with this paragraph
(b). For this purpose, except as provided
in §1.401(a)(9)-8(a), all of an employee’s
accounts under the plan are aggregated.
Thus, all separate accounts, including a
separate account for employee contribu-
tions under section 72(d)(2), are aggregat-
ed for purposes of this section.
(2) Adjustment for subsequent alloca-
tions. The account balance is increased by
the amount of any contributions or for-
feitures allocated to the account balance
as of dates in the valuation calendar year
after the valuation date. For this purpose,
contributions that are allocated to the ac-
count balance as of dates in the valuation
calendar year after the valuation date, but
that are not actually made during the valu-
ation calendar year, may be excluded.
(3) Adjustment for subsequent distribu-
tions. The account balance is decreased by
distributions made in the valuation calen-
dar year after the valuation date.
(4) Exclusion for QLAC contract. The
account balance does not include the val-
ue of any qualifying longevity annuity
contract (QLAC), defined in §1.401(a)(9)-
6(q), that is held under the plan.
(5) Treatment of rollovers. If an amount
is distributed from a plan and rolled over
to another plan (receiving plan), §1.401(a)
(9)-7(b) provides additional rules for de-
termining the benefit and required min-
imum distribution under the receiving
plan. If an amount is transferred from
one plan (transferor plan) to another plan
(transferee plan) in a transfer to which
section 414(l) applies, §1.401(a)(9)-7(c)
and (d) provide additional rules for de-
termining the amount of the benefit and
required minimum distribution under both
the transferor and transferee plans.
(c) Determination of applicable de-
nominator during employee’s lifetime—
(1) General rule. Except as provided in
paragraph (c)(2) of this section (relating
to a spouse beneficiary who is more than
10 years younger than the employee),
the applicable denominator for required
minimum distributions for each distribu-
tion calendar year beginning with the first
distribution calendar year (as described
in paragraph (a)(2)(ii) of this section) is
determined using the Uniform Lifetime
Table in §1.401(a)(9)-9(c)(2) for the em-
ployee’s age as of the employee’s birthday
in the relevant distribution calendar year.
The requirement to take an annual distri-
bution calculated in accordance with the
preceding sentence applies for distribution
calendar years up to and including the cal-
endar year that includes the employee’s
date of death. Thus, a required minimum
distribution is due for the calendar year
of the employee’s death, and that amount
must be distributed during that year to the
beneficiary to the extent it has not already
been distributed to the employee.
(2) Spouse is sole beneficiary—(i) De-
termination of applicable denominator.
If the sole beneficiary of an employee is

Bulletin No. 2022–11 863 March 14, 2022
the employee’s spouse who is more than
10 years younger than the employee, then
the applicable denominator is the joint and
last survivor life expectancy for the em-
ployee and spouse determined using the
Joint and Last Survivor Life Expectancy
Table in §1.401(a)(9)-9(d) for the employ-
ee’s and spouse’s ages as of their birthdays
in the relevant distribution calendar year
(rather than the applicable denominator
determined under paragraph (c)(1) of this
section).
(ii) Spouse must be sole beneficiary at
all times. Except as otherwise provided
in paragraph (c)(2)(iii) of this section (re-
lating to a death or divorce in a calendar
year), the spouse is the sole beneficiary
for purposes of determining the applicable
denominator for a distribution calendar
year during the employee’s lifetime only
if the spouse is the sole beneficiary of
the employee’s entire interest at all times
during the distribution calendar year.
(iii) Change in marital status. If the
employee and the employee’s spouse are
married on January 1 of a distribution
calendar year, but do not remain married
throughout that year (that is, the employ-
ee or the employee’s spouse dies or they
become divorced during that year), the
employee will not fail to have a spouse
as the employee’s sole beneficiary for that
year merely because they are not married
throughout that year. However, the change
in beneficiary due to the death or divorce
of the spouse in a distribution calendar
year will be effective for purposes of de-
termining the applicable denominator un-
der section 401(a)(9) and this paragraph
(c) for the following calendar years.
(d) Applicable denominator after em-
ployee’s death—(1) Death on or after the
employee’s required beginning date—(i)
In general. If an employee dies after dis-
tribution has begun as determined under
§1.401(a)(9)-2(a)(3) (generally, on or
after the employee’s required beginning
date), distributions must satisfy section
401(a)(9)(B)(i). In order to satisfy this
requirement, the applicable denominator
after the employee’s death is determined
under the rules of this paragraph (d)(1).
The requirement to take an annual distri-
bution in accordance with the preceding
sentence applies for distribution calendar
years up to and including the calendar
year that includes the beneficiary’s date
of death. Thus, a required minimum dis-
tribution is due for the calendar year of the
beneficiary’s death, and that amount must
be distributed during that calendar year to
a beneficiary of the deceased beneficiary
to the extent it has not already been dis-
tributed to the deceased beneficiary. The
distributions also must satisfy section
401(a)(9)(B)(ii) (or, if applicable, section
401(a)(9)(B)(iii), taking into account sec-
tions 401(a)(9)(E)(iii), and 401(a)(9)(H)
(ii) and (iii)). In order to satisfy those re-
quirements, in addition to determining the
applicable denominator under the rules
of this paragraph (d)(1), the distributions
also must satisfy any applicable require-
ments under paragraph (e) of this section.
(ii) Employee with designated ben-
eficiary. If the employee has a designat-
ed beneficiary as of the date determined
under §1.401(a)(9)-4(c), the applicable
denominator is the greater of—
(A) The designated beneficiary’s re-
maining life expectancy; and
(B) The employee’s remaining life
expectancy.
(iii) Employee with no designated ben-
eficiary. If the employee does not have
a designated beneficiary as of the date
determined under §1.401(a)(9)-4(c), the
applicable denominator is the employee’s
remaining life expectancy.
(2) Death before an employee’s re-
quired beginning date. If an employee
dies before distributions have begun (as
determined under §1.401(a)(9)-2(a)(3))
and the life expectancy rule described
in §1.401(a)(9)-3(c)(4) applies, then the
applicable denominator for distribution
calendar years beginning with the first
distribution calendar year (as described
in paragraph (a)(2)(iii) of this section) is
the designated beneficiary’s remaining life
expectancy.
(3) Remaining life expectancy—(i) Life
expectancy table. For purposes of this
paragraph (d), all life expectancies are
determined using the Single Life Table in
§1.401(a)(9)-9(c)(1).
(ii) Employee’s life expectancy. The
employee’s remaining life expectancy is
determined initially using the employee’s
age as of the employee’s birthday in the
calendar year of the employee’s death. In
subsequent calendar years, the remaining
life expectancy is determined by reducing
that initial life expectancy by one for each
calendar year that has elapsed after that
first calendar year.
(iii) Nonspouse designated beneficia-
ry. If the designated beneficiary is not the
employee’s surviving spouse, then the
designated beneficiary’s remaining life
expectancy is determined initially using
the beneficiary’s age as of the beneficia-
ry’s birthday in the calendar year follow-
ing the calendar year of the employee’s
death. Except as otherwise provided in
paragraph (d)(3)(iv) of this section, for
subsequent calendar years, the designated
beneficiary’s remaining life expectancy
is determined by reducing that initial life
expectancy by one for each calendar year
that has elapsed after that first calendar
year.
(iv) Spouse as designated beneficiary.
If the surviving spouse of the employee is
the employee’s sole beneficiary, then the
surviving spouse’s remaining life expec-
tancy is redetermined each distribution
calendar year using the surviving spouse’s
age as of the surviving spouse’s birthday
in that calendar year.
(e) Distribution of employee’s entire
interest required—(1) In general. Except
as provided in paragraph (f) of this sec-
tion, if an employee’s accrued benefit is in
the form of an individual account under a
defined contribution plan, then the entire
interest of the employee must be distrib-
uted by the end of the earliest of the cal-
endar years described in paragraph (e)(2),
(3), (4), or (5) of this section. However,
the preceding sentence does not apply if
section 401(a)(9)(H) does not apply with
respect to the employee (for example, if
both the employee and the employee’s
designated beneficiary died before Jan-
uary 1, 2020). See §1.401(a)(9)-1(b) for
rules relating to the section 401(a)(9)(H)
effective date.
(2) 10-year limit for designated bene-
ficiary who is not an eligible designated
beneficiary. If the employee’s designated
beneficiary is not an eligible designated
beneficiary (as determined in accordance
with §1.401(a)(9)-4(e)), then the calendar
year described in this paragraph (e)(2) is
the tenth calendar year following the cal-
endar year of the employee’s death.
(3) 10-year limit following death of
eligible designated beneficiary. If the em-
ployee’s designated beneficiary is an eligi-
ble designated beneficiary (as determined

March 14, 2022 864 Bulletin No. 2022–11
in accordance with §1.401(a)(9)-4(e)),
then the calendar year described in this
paragraph (e)(3) is the tenth calendar year
following the calendar year of the desig-
nated beneficiary’s death.
(4) 10-year limit after minor child of
the employee reaches age of majority. If
the employee’s designated beneficiary is
an eligible designated beneficiary only
because the beneficiary is the child of the
employee who has not reached the age
of majority at the time of the employee’s
death, then the calendar year described in
this paragraph (e)(4) is the tenth calendar
year following the calendar year in which
the designated beneficiary reaches the age
of majority.
(5) Life expectancy limit for older eli-
gible designated beneficiaries. If the em-
ployee’s designated beneficiary is an eligi-
ble designated beneficiary (as determined
in accordance with §1.401(a)(9)-4(e)) and
the applicable denominator is determined
in accordance with paragraph (d)(1)(ii)(B)
of this section (the employee’s remaining
life expectancy), then the calendar year
described in this paragraph (e)(5) is the
calendar year in which the applicable de-
nominator would have been less than or
equal to one if it were determined in ac-
cordance with paragraph (d)(1)(ii)(A) of
this section (the designated beneficiary’s
remaining life expectancy).
(f) Rules for multiple designated bene-
ficiaries—(1) Determination of applicable
denominator—(i) General rule. Except as
otherwise provided in paragraph (f)(1)(ii)
of this section and §1.401(a)(9)-8(a), if the
employee has more than one designated
beneficiary, then the determination of the
applicable denominator under paragraph
(d) of this section is made using the oldest
designated beneficiary of the employee.
(ii) Applicable multi-beneficiary trusts.
If an employee’s beneficiary is a type II ap-
plicable multi-beneficiary trust described
in §1.401(a)(9)-4(g)(3)(i), then only the
trust beneficiaries described in §1.401(a)
(9)-4(g)(3)(i)(A) are taken into account in
determining the oldest designated benefi-
ciary for purposes of paragraph (f)(1)(i) of
this section.
(2) Determination of when entire inter-
est is required to be distributed—(i) Gen-
eral rule. Except as otherwise provided in
paragraphs (f)(2)(ii) and (iii) of this sec-
tion and §1.401(a)(9)-8(a), if an employee
has more than one designated beneficiary,
then paragraph (e)(1) of this section is ap-
plied with respect to the oldest of the em-
ployee’s designated beneficiaries.
(ii) Special rule for minor child. If any
of the employee’s designated beneficia-
ries is an eligible designated beneficiary
because that designated beneficiary is de-
scribed in §1.401(a)(9)-4(e)(1)(ii) (relat-
ing to the child of the employee who has
not reached the age of majority at the time
of the employee’s death), then—
(A) Paragraphs (e)(3) and (4) of this
section are applied using the oldest of
the designated beneficiaries who are de-
scribed in §1.401(a)(9)-4(e)(1)(ii); and
(B) Paragraphs (e)(2) and (5) of this
section do not apply.
(iii) Applicable multi-beneficiary
trusts. If an employee’s beneficiary is a
type II applicable multi-beneficiary trust
described in §1.401(a)(9)-4(g)(3)(i),
then—
(A) Paragraph (e)(3) of this section
applies as if the death of the employee’s
eligible designated beneficiary does not
occur until the death of the last trust ben-
eficiary who is described in §1.401(a)(9)-
4(g)(3)(i)(A); and
(B) Paragraph (e)(5) of this section
does not apply.
(g) Treatment of nonvested amounts. If
the employee’s benefit is in the form of an
individual account under a defined contri-
bution plan, the benefit used to determine
the required minimum distribution for any
distribution calendar year will be deter-
mined in accordance with paragraph (a) of
this section without regard to whether or
not all of the employee’s benefit is vested.
If, as of the end of a distribution calendar
year (or as of the employee’s required be-
ginning date, in the case of the employee’s
first distribution calendar year), the total
amount of the employee’s vested benefit is
less than the required minimum distribu-
tion for the calendar year, only the vested
portion, if any, of the employee’s benefit
is required to be distributed by the end
of the calendar year (or, if applicable, by
the employee’s required beginning date).
However, the required minimum distribu-
tion for the subsequent calendar year must
be increased by the sum of amounts not
distributed in prior calendar years because
the employee’s vested benefit was less
than the required minimum distribution
determined in accordance with paragraph
(a) of this section.
(h) Distributions taken into account.
Except as provided in this paragraph (h),
all amounts distributed from an individ-
ual account under a defined contribution
plan are distributions that are taken into
account in determining whether this sec-
tion is satisfied, regardless of whether the
amount is includible in income. Thus,
for example, amounts that are excluded
from income as recovery of investment
in the contract under section 72 are taken
into account for purposes of determining
whether this section is satisfied for a cal-
endar year. Similarly, amounts excluded
from income as net unrealized apprecia-
tion on employer securities also are taken
into account for purposes of satisfying this
section. However, an amount is not taken
into account in determining whether the
required minimum distribution has been
made for a distribution calendar year if
that amount is described in §1.402(c)-2(c)
(3) (relating to amounts that are not treat-
ed as eligible rollover distributions).
§1.401(a)(9)-6 Required minimum
distributions for defined benefit plans
and annuity contracts.
(a) Defined benefit plans—(1) In gen-
eral. In order to satisfy section 401(a)
(9), except as otherwise provided in this
section, distributions of the employee’s
entire interest under a defined benefit plan
must be paid in the form of periodic an-
nuity payments for the employee’s life (or
the joint lives of the employee and bene-
ficiary) or over a period certain that does
not exceed the maximum length of the
period certain determined in accordance
with paragraph (c) of this section. The in-
terval between payments for the annuity
must not exceed one year and, except as
provided in paragraph (o)(4)(ii) of this
section, must be uniform over the entire
distribution period. Once payments have
commenced over a period, the period may
only be changed in accordance with para-
graph (n) of this section. Life (or joint and
survivor) annuity payments must satisfy
the minimum distribution incidental ben-
efit requirements of paragraph (b) of this
section. Except as otherwise provided in
this section (for example, permitted in-
creases described in paragraph (o) of this

Bulletin No. 2022–11 865 March 14, 2022
section), all payments (whether paid over
an employee’s life, joint lives, or a period
certain) also must be nonincreasing.
(2) Definition of life annuity. An an-
nuity described in this section may be a
life annuity (or joint and survivor annui-
ty) with a period certain, provided that the
life annuity (or joint and survivor annui-
ty, if applicable) and the period certain
payments each meet the requirements of
paragraph (a)(1) of this section. For pur-
poses of this section, if distributions are
permitted to be made over the lives of the
employee and the designated beneficiary,
references to a life annuity include a joint
and survivor annuity.
(3) Annuity commencement—(i) First
payment and frequency. Annuity payments
must commence on or before the employ-
ee’s required beginning date (within the
meaning of §1.401(a)(9)-2(b)). The first
payment, which must be made on or before
the employee’s required beginning date,
must be the payment that is required for
one payment interval. The second payment
need not be made until the end of the next
payment interval even if that payment inter-
val ends in the next calendar year. Similar-
ly, if the employee dies before the required
beginning date, and distributions are to be
made in accordance with section 401(a)(9)
(B)(iii) (or, if applicable, section 401(a)
(9)(B)(iv)), then the first payment, which
must be made on or before the date de-
termined under §1.401(a)(9)-3(b)(3) or
(d) (whichever is applicable), must be the
payment that is required for one payment
interval. Payment intervals are the periods
for which payments are received, for exam-
ple, bimonthly, monthly, semi-annually, or
annually. All benefit accruals as of the last
day of the first distribution calendar year
must be included in the calculation of the
amount of annuity payments for payment
intervals ending on or after the employee’s
required beginning date.
(ii) Example. A defined benefit plan (Plan X)
provides monthly annuity payments of $500 for the
life of unmarried participants with a 10-year period
certain. An unmarried, retired participant (A) in Plan
X attains age 72 in 2025. In order to meet the re-
quirements of this paragraph (a)(3), the first month-
ly payment of $500 must be made on behalf of A
on or before April 1, 2026, and the payments must
continue to be made in monthly payments of $500
thereafter for the life of A (or over the 10-year period
certain, if longer).
(4) Single-sum distributions—(i)
In general. In the case of a single-sum
distribution of an employee’s entire ac-
crued benefit during a distribution calen-
dar year, the portion of the distribution
that is the required minimum distribution
for the distribution calendar year (and thus
not an eligible rollover distribution pursu-
ant to section 402(c)(4)(B)) is determined
using the rule in either paragraph (a)(4)(ii)
or (iii) of this section.
(ii) Treatment as individual account.
The portion of the single-sum distri-
bution that is a required minimum dis-
tribution is determined by treating the
single-sum-distribution as a distribution
from an individual account plan and
treating the amount of the single-sum
distribution as the employee’s account
balance as of the end of the relevant val-
uation calendar year. If the single-sum
distribution is being made in the calendar
year that includes the required beginning
date and the required minimum distribu-
tion for the employee’s first distribution
calendar year has not been distributed,
the portion of the single-sum distribution
that represents the required minimum
distribution for the employee’s first and
second distribution calendar years is not
eligible for rollover.
(iii) Treatment as first annuity pay-
ment. The portion of the single-sum dis-
tribution that is a required minimum dis-
tribution is permitted to be determined
by expressing the employee’s benefit as
an annuity that would satisfy this section
with an annuity starting date that is the
first day of the distribution calendar year
for which the required minimum distribu-
tion is being determined, and treating one
year of annuity payments as the required
minimum distribution for that year (and
therefore, not an eligible rollover distri-
bution). If the single-sum distribution is
being made in the calendar year that in-
cludes the required beginning date, and
the required minimum distribution for
the employee’s first distribution calendar
year has not been made, then the benefit
must be expressed as an annuity with an
annuity starting date that is the first day
of the first distribution calendar year, and
the payments for the first two distribution
calendar years are treated as required min-
imum distributions (and therefore not eli-
gible rollover distributions).
(5) Death benefits. The rule in para-
graph (a)(1) of this section prohibiting
increasing payments under an annuity
applies to payments made upon the death
of an employee. However, the payment
of an ancillary death benefit described in
this paragraph (a)(5) may be disregarded
in determining whether annuity payments
are increasing, and it can be excluded in
determining an employee’s entire interest.
A death benefit with respect to an employ-
ee’s benefit is an ancillary death benefit
for purposes of this paragraph (a) if—
(i) It is not paid as part of the employ-
ee’s accrued benefit or under any optional
form of the employee’s benefit; and
(ii) The death benefit, together with
any other potential payments with respect
to the employee’s benefit that may be pro-
vided to a survivor, satisfies the incidental
benefit requirement of §1.401-1(b)(1)(i).
(6) Separate treatment of separate
identifiable components. If an employee’s
benefit under a defined benefit plan con-
sists of separate identifiable components
that are subject to different distribution
elections, then the rules of this section
may be applied separately to each of those
components.
(7) Additional guidance. Additional
guidance regarding how distributions un-
der a defined benefit plan must be paid in
order to satisfy section 401(a)(9) may be
issued by the Commissioner in revenue
rulings, notices, or other guidance pub-
lished in the Internal Revenue Bulletin.
See §601.601(d) of this chapter.
(b) Application of incidental benefit
requirement—(1) Life annuity for em-
ployee. If the employee’s benefit is paid
in the form of a life annuity for the life
of the employee satisfying section 401(a)
(9) without regard to the minimum distri-
bution incidental benefit requirement un-
der section 401(a)(9)(G) (MDIB require-
ment), then the MDIB requirement will be
satisfied.
(2) Joint and survivor annuity—(i) De-
termination of designated beneficiary. If
the employee’s benefit is paid in the form
of a life annuity for the lives of the em-
ployee and a designated beneficiary, then
the designated beneficiary is determined
as of the annuity starting date.
(ii) Spouse beneficiary. If the em-
ployee’s sole beneficiary is the employ-
ee’s spouse and the distributions satisfy
section 401(a)(9) without regard to the
MDIB requirement, the distributions to

March 14, 2022 866 Bulletin No. 2022–11
the employee will be deemed to satisfy
the MDIB requirement. For example, if
an employee’s benefit is being distrib-
uted in the form of a joint and survivor
annuity for the lives of the employee and
the employee’s spouse and the spouse is
the sole beneficiary of the employee, the
amount of the periodic payment payable
to the spouse would not violate the MDIB
requirement if it were 100 percent of the
annuity payment payable to the employ-
ee, regardless of the difference in the ages
between the employee and the employee’s
spouse.
(iii) Joint and survivor annuity, non-
spouse beneficiary—(A) Explanation of
rule. If distributions commence in the
form of a joint and survivor annuity for
the lives of the employee and a benefi-
ciary other than the employee’s spouse,
and the employee is age 72 or older on
the employee’s birthday in the calendar
year that includes the annuity starting
date, then the MDIB requirement will not
be satisfied as of the date distributions
commence unless, under the distribution
option, the annuity payments satisfy the
conditions of this paragraph (b)(2)(iii)
(A). The periodic annuity payments to
the survivor satisfy this paragraph (b)(2)
(iii)(A) only if, at any time on or after
the employee’s required beginning date,
those payments do not exceed the appli-
cable percentage of the periodic annuity
payment payable to the employee using
the table in paragraph (b)(2)(iii)(B) of
this section. The applicable percentage
is based on the employee/beneficiary age
difference, which is equal to the excess
of the age of the employee over the age
of the beneficiary based on their ages on
their birthdays in the calendar year that
includes the annuity starting date. In the
case of an annuity that provides for in-
creasing payments, the requirement of
this paragraph (b)(2)(iii)(A) will not be
violated merely because benefit pay-
ments to the beneficiary increase, provid-
ed the increase is determined in the same
manner for the employee and the bene-
ficiary. See paragraph (k) of this section
for the rule for annuity payments with an
annuity starting date that is before the
calendar year in which an employee at-
tains age 72.
(B) Table applicable to paragraph (b)
(2)(iii)(B) of this section.
Table 1 Applicable to Paragraph (b)(2)
(iii)(B) of This Section
Employee/beneficiary
age difference
Applicable
percentage
10 years or less100
1196
1293
1390
1487
1584
1682
1779
1877
1975
2073
2172
2270
2368
2467
2566
2664
2763
2862
2961
3060
3159
3259
3358
3457
3556
3656
3755
3855
3954
4054
4153
4253
4353
44 and greater52
(3) Period certain and annuity fea-
tures. If a distribution form includes a
period certain, the amount of the annuity
payments payable to the beneficiary need
not be reduced during the period certain,
but in the case of a joint and survivor an-
nuity with a period certain, the amount of
the annuity payments payable to the ben-
eficiary must satisfy paragraph (b)(2)(iii)
(A) of this section after the expiration of
the period certain.
(4) Deemed satisfaction of incidental
benefit rule. Except in the case of dis-
tributions with respect to an employee’s
benefit that include an ancillary death
benefit described in paragraph (a)(5) of
this section, to the extent the incidental
benefit requirement of §1.401-1(b)(1)
(i) requires a distribution, that require-
ment is deemed to be satisfied if distri-
butions satisfy the MDIB requirement
of this paragraph (b). If the employee’s
benefits include an ancillary death ben-
efit described in paragraph (a)(5) of this
section, the benefits (including the ancil-
lary death benefit) must be distributed in
accordance with the incidental benefit re-
quirement described in §1.401-1(b)(1)(i)
and the benefits (excluding the ancillary
death benefit) must also satisfy the MDIB
requirement of this paragraph (b).
(c) Period certain annuity—(1) Dis-
tributions commencing during the em-
ployee’s life. If the employee is age 72
or older on the employee’s birthday in
the calendar year that includes the annu-
ity starting date, then the period certain
is not permitted to exceed the applica-
ble denominator for the calendar year
that includes the annuity starting date
that would apply pursuant to §1.401(a)
(9)-5(c) if the plan were a defined con-
tribution plan. However, that applicable
denominator is determined taking into
account the rules of §1.401(a)(9)-5(c)(2)
(relating to a spouse who is more than
10 years younger than the employee)
only if the period certain is not provided
in conjunction with a life annuity under
paragraph (a)(2) of this section. See para-
graph (k) of this section for the rule for
annuity payments with an annuity start-
ing date that is before the calendar year in
which the employee attains age 72.
(2) Distributions commencing after
the employee’s death. If the employee
dies before the required beginning date
and annuity distributions commence after
the death of the employee under the life
expectancy rule (under section 401(a)(9)
(B)(iii) or (iv)), the period certain for any
distributions commencing after death may
not exceed the applicable denominator
that would apply pursuant to §1.401(a)

Bulletin No. 2022–11 867 March 14, 2022
(9)-5(d)(2) for the calendar year that in-
cludes the annuity starting date if the plan
were a defined contribution plan.
(d) Use of annuity contract. A plan
will not fail to satisfy section 401(a)(9)
merely because distributions are made
from an annuity contract purchased with
the employee’s benefit by the plan from
an insurance company that is licensed to
do business under the laws of the State
in which the contract is sold, provided
that the payments satisfy the require-
ments of this section. Except in the case
of a qualified longevity annuity contract
(QLAC) described in paragraph (q) of
this section, if the annuity contract is
purchased after the required beginning
date, then the first payment interval must
begin on or before the purchase date and
the payment that is made at the end of
that payment interval is the amount re-
quired for one payment interval. If the
payments actually made under the annu-
ity contract do not meet the requirements
of this section, the plan fails to satisfy
section 401(a)(9). See also paragraph (o)
of this section permitting certain increas-
es under annuity contracts.
(e) Treatment of additional accruals—
(1) General rule. If additional benefits
accrue in a calendar year after the em-
ployee’s first distribution calendar year,
distribution of the amount that accrues in
that later calendar year must commence
in accordance with paragraph (a) of this
section beginning with the first payment
interval ending in the calendar year im-
mediately following the calendar year in
which that amount accrues.
(2) Administrative delay. A plan will
not fail to satisfy this section merely be-
cause there is an administrative delay in
the commencement of the distribution of
the additional benefits accrued in a calen-
dar year, provided that—
(i) The payment commences no lat-
er than the end of the first calendar year
following the calendar year in which the
additional benefit accrues; and
(ii) The total amount paid during that
first calendar year with respect to those
additional benefits is no less than the to-
tal amount that was required to be paid
during that year under paragraph (e)(1) of
this section.
(f) Treatment of nonvested benefits. In
the case of annuity distributions under a
defined benefit plan, if any portion of the
employee’s benefit is not vested as of
December 31 of a distribution calendar
year, the portion that is not vested as of
that date is treated as not having accrued
for purposes of determining the required
minimum distribution for that distribution
calendar year. When an additional portion
of the employee’s benefit becomes vested,
that portion will be treated as an additional
accrual. See paragraph (e) of this section
for the rules for distributing benefits that
accrue under a defined benefit plan after
the employee’s first distribution calendar
year.
(g) Requirement for actuarial in-
crease—(1) General rule—(i) Applica-
bility of increase. Except as otherwise
provided in this paragraph (g), if an
employee retires after the calendar year
in which the employee attains age 70
1
⁄
2
,
then, in order to satisfy section 401(a)(9)
(C)(iii), the employee’s accrued benefit
under a defined benefit plan must be ac-
tuarially increased for the period (if any)
from the start date described in paragraph
(g)(1)(ii) of this section to the end date
described in paragraph (g)(1)(iii) of this
section.
(ii) Start date for actuarial increase.
The start date for the required actuarial
increase is April 1 following the calendar
year in which the employee attains age
70
1
⁄
2
(or January 1, 1997, if the employee
attained 70½ prior to January 1, 1997).
(iii) End date for actuarial increase.
The end date for the required actuarial in-
crease is the date on which benefits com-
mence after retirement in a form that satis-
fies paragraphs (a) and (h) of this section.
(iv) Determination of when employee
attains age 70½. See §1.401(a)(9)-2(b)
(2)(ii) for the determination of the calen-
dar year in which an employee attains age
70½.
(2) Nonapplication to 5-percent own-
ers. This paragraph (g) does not apply to
an employee if that employee is a 5-per-
cent owner (as defined in section 416)
with respect to the plan year ending in the
calendar year in which the employee at-
tains age 72.
(3) Nonapplication to governmental
and church plans. The actuarial increase
required under this paragraph (g) does not
apply to a governmental plan (within the
meaning of section 414(d)) or a church
plan. For purposes of this paragraph (g)
(3)—
(i) The term church plan means a
plan maintained by a church for church
employees;
(ii) The term church means a church
(as defined in section 3121(w)(3)(A)) or
a qualified church-controlled organization
(as defined in section 3121(w)(3)(B)); and
(iii) The determination of whether an
employee is a church employee is made
without regard to section 414(e)(3)(B).
(h) Amount of actuarial increase—
(1) In general. In order to satisfy sec-
tion 401(a)(9)(C)(iii), the retirement bene-
fits payable with respect to an employee as
of the end of the period for which actuarial
increases must be provided as described in
paragraph (g) of this section must be no
less than—
(i) The actuarial equivalent of the em-
ployee’s retirement benefits that would
have been payable as of the start date
described in paragraph (g)(1)(ii) of this
section if benefits had commenced on that
date; plus
(ii) The actuarial equivalent of any ad-
ditional benefits accrued after that date;
reduced by
(iii) The actuarial equivalent of any
distributions made with respect to the em-
ployee’s retirement benefits after that date.
(2) Actuarial equivalence basis. For
purposes of this paragraph (h), actuarial
equivalence is determined using the plan’s
assumptions for determining actuarial
equivalence for purposes of satisfying
section 411.
(3) Coordination with section 411 ac-
tuarial increase. In order for any of an
employee’s accrued benefit to be nonfor-
feitable as required under section 411, a
defined benefit plan must make an actu-
arial adjustment to an accrued benefit, the
payment of which is deferred past normal
retirement age. The only exception to this
rule is that, generally, no actuarial adjust-
ment is required to reflect the period during
which a benefit is suspended as permitted
under section 411(a)(3)(B). The actuarial
increase required under section 401(a)(9)
(C)(iii) for the period (if any) described
in paragraph (g)(1)(i) of this section gen-
erally is the same as, and not in addition
to, the actuarial increase required for the
same period under section 411 to reflect
any delay in the payment of retirement

March 14, 2022 868 Bulletin No. 2022–11
benefits after normal retirement age. How-
ever, unlike the actuarial increase required
under section 411, the actuarial increase
required under section 401(a)(9)(C)(iii)
must be provided even during any period
during which an employee’s benefit has
been suspended in accordance with sec-
tion 411(a)(3)(B).
(i) [Reserved]
(j) Distributions restricted pursuant
to section 436—(1) General rule. If an
employee’s entire interest is being dis-
tributed in accordance with the 5-year
rule of section 401(a)(9)(B)(ii), a plan
is not treated as failing to satisfy section
401(a)(9) merely because of the applica-
tion of a payment restriction under section
436(d), provided that distributions of the
employee’s interest commence by the end
of the calendar year that includes the fifth
anniversary of the date of the employee’s
death and, after the annuity starting date,
those distributions are paid in a form that
is as accelerated as permitted under sec-
tion 436(d), as described in paragraph (j)
(2) or (j)(3) of this section.
(2) Payments restricted under section
436(d)(3). If the payment restriction of
section 436(d)(3) applies at the time ben-
efits commence under paragraph (j)(1) of
this section, then distributions are made in
a form that is as accelerated as permitted
under section 436(d) if the benefits are
paid in a single-sum payment equal to the
maximum amount allowed under section
436(d)(3), with the remainder paid as a
life annuity to the beneficiary (or over
the course of 240 months pursuant to
§1.436-1(j)(6)(ii) in the case of a benefi-
ciary that is not an individual), subject to
a requirement that the benefit remaining is
commuted to a single-sum payment when
the section 436(d)(3) payment restriction
ceases to apply (to the extent that a sin-
gle-sum payment is permitted under sec-
tion 436(d)(1) and 436(d)(2)).
(3) Payments restricted under section
436(d)(1) or (2). If a plan is subject to
the payment restriction in section 436(d)
(1) or (2) at the time benefits commence
under paragraph (j)(1) of this section,
then distributions are made in a form that
is as accelerated as permitted under sec-
tion 436(d) if the benefits are paid in the
form of a life annuity to the beneficiary (or
over the course of 240 months pursuant to
§1.436-1(j)(6)(ii), in the case of a benefi-
ciary that is not an individual), subject to
a requirement that the benefit remaining is
commuted to a single-sum payment to the
extent permitted under section 436(d) (for
example, the maximum amount allowed
under section 436(d)(3)) when the pay-
ment restriction under section 436(d)(1)
or (2) ceases to apply.
(k) Treatment of early commence-
ment—(1) General rule. Generally, the
determination of whether a stream of pay-
ments satisfies the requirements of this
section is made as of the required begin-
ning date. However, if distributions start
prior to the required beginning date in a
distribution form that is an annuity under
which distributions are made in accor-
dance with the provisions of paragraph (a)
of this section and are made over a period
permitted under section 401(a)(9)(A)(ii),
then, except as provided in this paragraph
(k), the annuity starting date will be treat-
ed as the required beginning date for pur-
poses of applying the rules of this section
and §1.401(a)(9)-2. Thus, for example,
the determination of the designated ben-
eficiary and the amount of distributions
will be made as of the annuity starting
date. Similarly, if the employee dies after
the annuity starting date but before the re-
quired beginning date determined under
§1.401(a)(9)-2(b), then after the employ-
ee’s death—
(i) The remaining portion of the em-
ployee’s interest must continue to be dis-
tributed in accordance with this section
over the remaining period over which dis-
tributions commenced; and
(ii) The rules in §1.401(a)(9)-3 relat-
ing to death before the required beginning
date do not apply.
(2) Joint and survivor annuity, non-
spouse beneficiary—(i) Application of
MDIB requirement. If distributions com-
mence in the form of a joint and survivor
annuity for the lives of the employee and
a beneficiary other than the employee’s
spouse, and as of the employee’s birth-
day in the calendar year that includes the
annuity starting date, the employee is un-
der age 72, then the MDIB requirement
will not be satisfied as of the date distri-
butions commence unless, under the dis-
tribution option, the annuity payments
to be made on and after the employee’s
required beginning date satisfy the con-
ditions of this paragraph (k)(2). The pe-
riodic annuity payments payable to the
survivor satisfy this paragraph (k)(2) if,
at all times on and after the employee’s
annuity starting date, those payments do
not exceed the applicable percentage of
the periodic annuity payment payable
to the employee using the table in para-
graph (b)(3)(ii) of this section, but based
on the adjusted employee/beneficiary
age difference. The adjusted employee/
beneficiary age difference is determined
by first calculating the employee/benefi-
ciary age difference under paragraph (b)
(3)(i) of this section and then reducing
that age difference by the number of
years by which the employee is younger
than age 72 on the employee’s birthday
in the calendar year that includes the
annuity starting date. In the case of an
annuity that provides for increasing pay-
ments, the requirement of this paragraph
(k)(2) will not fail to be satisfied merely
because benefit payments to the benefi-
ciary increase, provided the increase is
determined in the same manner for the
employee and the beneficiary.
(ii) Example—(A) Facts. Distributions com-
mence on January 1, 2023 to an employee (Z), born
March 1, 1957, after retirement at age 65. Z’s daugh-
ter (Y), born February 5, 1987, is Z’s beneficiary.
The distributions are in the form of a joint and sur-
vivor annuity for the lives of Z and Y with payments
of $500 a month to Z and upon Z’s death of $500 a
month to Y (so that the monthly payment to Y is 100
percent of the monthly amount payable to Z).
(B) Analysis and conclusion. Under paragraph
(k)(1) of this section, because distributions com-
mence prior to Z’s required beginning date and are
in the form of a joint and survivor annuity for the
lives of Z and Y, compliance with the rules of this
section is determined as of the annuity starting date.
Under this paragraph (k)(2), the adjusted employee/
beneficiary age difference is calculated by taking the
excess of the employee’s age over the beneficiary’s
age and subtracting the number of years the employ-
ee is younger than age 72. In this case, Z is 30 years
older than Y and is commencing benefits 6 years be-
fore attaining age 72, so the adjusted employee-ben-
eficiary age difference is 24 years. Under the table
in paragraph (b)(3)(ii) of this section, the applicable
percentage for a 24-year adjusted employee/benefi-
ciary age difference is 67 percent. The plan does not
satisfy the MDIB requirement because, as of January
1, 2023 (the annuity starting date), the distribution
option provides that, as of Z’s required beginning
date, the monthly payment to Y upon Z’s death will
exceed 67 percent of Z’s monthly payment.
(3) Limitation on period certain. If, as
of the employee’s birthday in the calendar

Bulletin No. 2022–11 869 March 14, 2022
year that includes the annuity starting date,
the employee is under age 72, then the pe-
riod certain may not exceed the limitation
on the period certain for an individual who
is age 72 as specified in paragraph (c)(1)
of this section, increased by the excess of
72 over the age of the employee on that
birthday.
(l) Early commencement for surviving
spouse. Generally, the determination of
whether a stream of payments satisfies
the requirements of this section is made
as of the date on which distributions are
required to commence. However, if the
employee dies prior to the required be-
ginning date, distributions commence to
the surviving spouse of an employee over
a period permitted under section 401(a)
(9)(B)(iii)(II) prior to the date on which
distributions are required to commence,
and the distribution form is an annuity
under which distributions are made in
accordance with the provisions of para-
graph (a) of this section, then the annu-
ity starting date will be considered the
required beginning date for purposes of
section 401(a)(9)(B)(iv)(II). Thus, if the
surviving spouse dies after commencing
benefits and before the date described in
401(a)(9)(B)(iv)(II), then after the sur-
viving spouse’s death--
(1) The annuity distributions must
continue to be made in accordance with
paragraph (a) of this section over the re-
maining period over which distributions
commenced; and
(2) The rules in §1.401(a)(9)-3(e)(1) re-
lating to the death of the surviving spouse
before the required beginning date under
section 401(a)(9)(B)(iv)(II) will not apply
upon the death of the surviving spouse.
(m) Determination of entire interest
under annuity contract—(1) Gener-
al rule. Prior to the date that an annui-
ty contract under an individual account
plan is annuitized, the interest of an
employee or beneficiary under that con-
tract is treated as an individual account
for purposes of section 401(a)(9). Thus,
the required minimum distribution for
any year with respect to that interest is
determined under §1.401(a)(9)-5 rather
than this section. See §1.401(a)(9)-5(a)
(5) for rules relating to the satisfaction of
section 401(a)(9) in the year that annuity
payments commence, §1.401(a)(9)-5(c)
(4) for rules relating to QLACs (as de-
fined in paragraph (q) of this section),
and §1.401(a)(9)-5(a)(5)(iii) for rules
relating to the purchase of an annuity
contract with a portion of an employee’s
account balance.
(2) Entire interest. For purposes of ap-
plying the rules in §1.401(a)(9)-5, the en-
tire interest under the annuity contract as of
December 31 of the relevant valuation cal-
endar year is treated as the account balance
for the valuation calendar year described in
§1.401(a)(9)-5(c). The entire interest under
an annuity contract is the dollar amount
credited to the employee or beneficiary
under the contract plus the actuarial pres-
ent value of any additional benefits (for
example, survivor benefits in excess of the
dollar amount credited to the employee or
beneficiary) that will be provided under
the contract. However, paragraph (m)(3)
of this section describes certain additional
benefits that may be disregarded in deter-
mining the employee’s entire interest under
the annuity contract. The actuarial present
value of any additional benefits described
under this paragraph (m) is to be deter-
mined using reasonable actuarial assump-
tions, including reasonable assumptions as
to future distributions, and without regard
to an individual’s health.
(3) Exclusions—(i) Additional value
does not exceed 20 percent. The actuari-
al present value of any additional benefits
provided under an annuity contract de-
scribed in paragraph (m)(2) of this sec-
tion may be disregarded if the sum of the
dollar amount credited to the employee
or beneficiary under the contract and the
actuarial present value of the additional
benefits is no more than 120 percent of the
dollar amount credited to the employee
or beneficiary under the contract and the
additional benefits are one or both of the
following—
(A) Additional benefits that, in the
case of a distribution, are reduced by an
amount sufficient to ensure that the ratio
of the sum to the dollar amount credited
does not increase as a result of the distri-
bution, and
(B) An additional benefit that is the
right to receive a final payment upon
death that does not exceed the excess of
the premiums paid less the amount of pri-
or distributions.
(ii) Return of premium death benefit.
If the only additional benefit provided
under the contract is the additional ben-
efit described in paragraph (m)(3)(i)(B)
of this section, the additional benefit may
be disregarded regardless of its value in
relation to the dollar amount credited to
the employee or beneficiary under the
contract.
(iii) Additional guidance. The Com-
missioner, in revenue rulings, notices, or
other guidance published in the Internal
Revenue Bulletin (see §601.601(d) of this
chapter), may provide additional guid-
ance on additional benefits that may be
disregarded.
(4) Examples. The examples in this
paragraph (m)(4), which use a 5 percent
interest rate and the mortality table used
for distributions subject to section 417(e)
(3) provided in Notice 2019-67, 2019-52
I.R.B. 1510, illustrate the application of
the rules in this paragraph (m):
(i) Example 1—(A) Facts. G is the owner of a
variable annuity contract (Contract S) under an in-
dividual account plan that has not been annuitized.
Contract S provides a death benefit until the end of
the calendar year in which the owner attains the age
of 84 equal to the greater of the current Contract S
notional account value (dollar amount credited to G
under the contract) and the largest notional account
value at any previous policy anniversary reduced
proportionally for subsequent partial distributions
(High Water Mark). Contract S provides a death ben-
efit in calendar years after the calendar year in which
the owner attains age 84 equal to the current notional
account value. Contract S provides that assets within
the contract may be invested in a Fixed Account at a
guaranteed rate of 2 percent. Contract S provides no
other additional benefits.
(B) Actuarial calculations. At the end of 2028,
when G has an attained age of 78 and 9 months,
the notional account value of Contract S (after the
distribution for 2028 of 4.55% of the notional ac-
count value as of December 31, 2027) is $550,000,
and the High Water Mark, before adjustment for
any withdrawals from Contract S in 2028, is
$1,000,000. Thus, Contract S will provide addi-
tional benefits (that is, the death benefits in excess
of the notional account value) through 2034, the
year S turns 84. The actuarial present value of
these additional benefits at the end of 2028 is de-
termined to be $67,978 (12 percent of the notion-
al account value). In making this determination,
the following assumptions are made: on average,
deaths occur mid-year; the investment return on
G’s notional account value is 2 percent per an-
num; and minimum required distributions (deter-
mined without regard to additional benefits under
the Contract S) are made at the end of each year.
The following two tables summarize the actuari-
al methodology used in determining the actuarial
present value of the additional benefit.

March 14, 2022 870 Bulletin No. 2022–11
Table 2 Applicable to Paragraph (m)(4)(i)(B)
Year
Death benefit
during year
End-of-year notional
account before
withdrawal
Average notional
account
Withdrawal at
end of year
End-of-year
notional account
after withdrawal
2028$1,000,000$550,000
2029954,545
1
$561,000
2
$555,500
3
$26,606
4
534,934
2030909,306545,633540,28326,482519,151
2031864,291529,534524,34226,760502,774
2032819,740512,829507,80127,177485,652
2033775,430495,365490,50927,438467,927
2034731,620477,286472,60627,853449,433
1
$1,000,000 death benefit reduced 4.55 percent for withdrawal during 2028.
2
Notional account value at end of preceding year (after distribution) increased by 2 percent return for year.
3
Average of $550,000 notional account value at end of preceding year (after distribution) and $561,000 notional account value at end of current year (before distribution).
4
December 31, 2028 notional account (before distribution) divided by uniform lifetime table age 79 factor of 21.1.

Table 3 Applicable to Paragraph (m)(4)(i)(B)
Year
Survivorship to
start of year
Interest discount to
end of 2028
Mortality rate
during year
Discounted additional benefits
within year
2028
20291.00000.97590
5
.0332112,933
2030.96679
6
.92943.03739
7
12,398
2031
8
.93064.88517.0419811,756
2032.89157.84302.0471511,055
2033.84953.80288.0530510,310
2034.80446.76464.059799,526
$67,978
5
One-quarter age 78 rate plus three-quarters age 79 rate.
6
Five percent discounted 18 months (1.05
(−1.5)
).
7
Blended age 79/age 80 mortality rate (.03739) multiplied by the $369,023 excess of death benefit over the average notional account value ($909,306 less $540,283)
multiplied by .96679 probability of survivorship to the start of 2030 multiplied by 18-month interest discount of .92943.
8
Survivorship to start of preceding year (.96679) multiplied by probability of survivorship during prior year (1-.03739).
(C) Conclusion. Because Contract S provides
that, in the case of a distribution, the value of the
additional death benefit (which is the only additional
benefit available under the contract) is reduced by an
amount that is at least proportional to the reduction
in the notional account value and, at age 78 and 9
months, the sum of the notional account value (dollar
amount credited to the employee under the contract)
and the actuarial present value of the additional death
benefit is no more than 120 percent of the notional
account value, the exclusion under paragraph (m)(2)
(iii)(B) of this section is applicable for 2029. There-
fore, for purposes of applying the rules in §1.401(a)
(9)-5, the entire interest under Contract S may be de-
termined as the notional account value (that is, with-
out regard to the additional death benefit).
(ii) Example 2—(A) Facts. The facts are the same
as in Example 1 in paragraph (m)(4)(i) of this section
except that the notional account value is $550,000 at
the end of 2028. In this instance, the actuarial present
value of the death benefit in excess of the notional
account value in 2028 is determined to be $97,273
(24 percent of the notional account value). The fol-
lowing two tables summarize the actuarial method-
ology used in determining the actuarial present value
of the additional benefit.
Table 4 Applicable to Paragraph (m)(4)(ii)(A)
Year
Death benefit
during year
End-of-year notional account
before withdrawal
Average notional
account
Withdrawal at
end of year
End-of-year notional
account after withdrawal
2028$1,000,000$400,000
2029954,545$408,000$404,000$18,957389,043
2030909,306396,824392,93319,260377,564
2031864,291385,115381,33919,462365,653
2032819,740372,966369,31019,765353,201
2033775,430360,265356,73319,955340,310
2034731,620347,116343,71320,257326,859

Bulletin No. 2022–11 871 March 14, 2022
Table 5 Applicable to Paragraph (m)(4)(ii)(A)
Year
Survivorship to
start of year
Interest discount to
end of 2028
Mortality rate
during year
Discounted additional benefits
within year
2028
20291.00000.97590.03321$17,843
2030.96679.92943.0373917,349
2031.93064.88517.0419816,701
2032.89157.84302.0471515,963
2033.84953.80288.0530515,150
2034.80446.76464.0597914,267
$97,273
(B) Conclusion. Because the sum of the notional
account balance and the actuarial present value of
the additional death benefit is more than 120 percent
of the notional account value, the exclusion under
paragraph (m)(3)(i) of this section does not apply for
2029. Therefore, for purposes of applying the rules
in §1.401(a)(9)-5, the entire interest under Contract
S must include the actuarial present value of the ad-
ditional death benefit.
(n) Change in annuity payment peri-
od—(1) In general. An annuity payment
period may be changed in accordance with
the reannuitization provisions set forth in
paragraph (n)(2) of this section or in asso-
ciation with an annuity payment increase
described in paragraph (o) of this section.
(2) Reannuitization. If, in a stream of
annuity payments that otherwise satisfies
section 401(a)(9), the annuity payment pe-
riod is changed and the annuity payments
are modified in association with that
change, this modification will not cause
the distributions to fail to satisfy section
401(a)(9) provided the conditions set forth
in paragraph (n)(3) of this section are sat-
isfied, and—
(i) The modification occurs at the time
that the employee retires or in connection
with a plan termination;
(ii) The annuity payments prior to
modification are annuity payments paid
over a period certain without life contin-
gencies; or
(iii) The annuity payments after mod-
ification are paid under a qualified joint
and survivor annuity over the joint lives
of the employee and a designated bene-
ficiary, the employee’s spouse is the sole
beneficiary, and the modification occurs in
connection with the employee becoming
married to that spouse.
(3) Conditions. In order to modify a
stream of annuity payments in accordance
with paragraph (n)(2) of this section, the
following conditions must be satisfied—
(i) The future payments under the
modified stream satisfy section 401(a)(9)
and this section (determined by treating
the date of the change as a new annui-
ty starting date and the actuarial present
value of the remaining payments prior to
modification as the entire interest of the
participant);
(ii) For purposes of sections 415 and
417, the modification is treated as a new
annuity starting date;
(iii) After taking into account the mod-
ification, the annuity stream satisfies sec-
tion 415 (determined at the original annui-
ty starting date, using the interest rates and
mortality tables applicable to that date);
and
(iv) The end point of the period certain,
if any, for any modified payment period is
not later than the end point available under
section 401(a)(9) to the employee at the
original annuity starting date.
(4) Examples. For the purposes of the
examples in this paragraph (n)(4), assume
that the applicable segment rates under
section 417(e)(3) are 1.00%, 3.00%, and
4.00%, and the Applicable Mortality Ta-
ble under section 417(e)(3) is the mor-
tality table provided in Notice 2020-85,
2020-51 I.R.B. 1645. In addition, assume
that the section 415 limit at age 72 for a
straight life annuity is $280,000 (which is
the lesser of the annual benefit under sec-
tion 415(b)(1)(A), as adjusted pursuant to
section 415(d) and further adjusted for age
72 in accordance with §1.415(b)-1(e)(1)
(i), and 100% of the participant’s average
compensation for the participant’s high 3
years):
(i) Example 1—(A) Facts—(1) Background. Par-
ticipant D has 10 years of participation in a frozen
defined benefit plan (Plan W). D is not retired and
elects to receive distributions from Plan W in the
form of a straight life (that is level payment) annuity
with annual payments of $215,000 per year begin-
ning in 2025 at a date when D has an attained age
of 72. Plan W offers non-retired employees in pay
status the opportunity to modify their annuity pay-
ments due to an associated change in the payment
period at retirement. Plan W treats the date of the
change in payment period as a new annuity starting
date for purposes of sections 415 and 417. Thus, for
example, the plan provides a new qualified and joint
survivor annuity election and obtains spousal con-
sent. Plan W determines modifications of annuity
payment amounts at retirement so that the present
value of future new annuity payment amounts (tak-
ing into account the new associated payment period)
is actuarially equivalent to the present value of future
pre-modification annuity payments (taking into ac-
count the pre-modification annuity payment period).
Actuarial equivalency for this purpose is determined
using the applicable segment rates under section
417(e)(3)(C) and the Applicable Mortality Table as
of the date of modification.
(2) Payment of retirement benefits to Participant
D. D retires in 2029 at the age of 76 and, after re-
ceiving four annual payments of $215,000, elects to
receive the remaining distributions from Plan W in
the form of an immediate final lump sum payment
of $2,316,180. Because payment of retirement ben-
efits in the form of an immediate final lump sum
payment satisfies (in terms of form) section 401(a)
(9), the condition under paragraph (n)(3)(i) of this
section is met.
(B) Analysis. Because Plan W treats a modifica-
tion of an annuity payment stream at retirement as
a new annuity starting date for purposes of sections
415 and 417, the condition under paragraph (n)(3)
(ii) of this section is met. After taking into account
the modification, the annuity stream determined
as of the original annuity starting date consists of

March 14, 2022 872 Bulletin No. 2022–11
annual payments beginning at age 72 of $215,000,
$215,000, $215,000, $215,000, and $2,316,180. This
benefit stream is actuarially equivalent to a straight
life annuity at age 72 of $276,768, calculated in ac-
cordance with section 415(b)(2)(E)(ii), which is an
amount less than the section 415 limit determined at
the original annuity starting date. Thus, the condition
under paragraph (n)(3)(iii) of this section is met.
(C) Conclusion. Because a stream of annu-
ity payments in the form of a straight life annuity
satisfies section 401(a)(9), and because each of the
conditions under paragraph (n)(3) of this section are
satisfied, the modification of annuity payments to D
described in this example meets the requirements of
this paragraph (n).
(ii) Example 2—(A) Facts. The facts are the
same as in Example 1 in paragraph (n)(4)(i) of this
section except that the straight life annuity payments
are paid at a rate of $230,000 per year and after D re-
tires the lump sum payment at age 76 is $2,477,774.
Thus, after taking into account the modification, the
annuity stream determined as of the original annui-
ty starting date consists of annual payments begin-
ning at age 72 of $230,000, $230,000, $230,000,
$230,000, and $2,477,774.
(B) Conclusion. The benefit stream described
in paragraph (n)(4)(ii)(A) of this section is actuar-
ially equivalent to a straight life annuity at age 72
of $296,078, calculated in accordance with section
415(b)(2)(E)(ii), which exceeds the section 415 lim-
it determined at the original annuity starting date.
Thus, the lump sum payment to D fails to satisfy the
condition under paragraph (n)(3)(iii) of this section.
Therefore, the lump sum payment to D fails to meet
the requirements of this paragraph (n) and fails to
satisfy the requirements of section 401(a)(9).
(iii) Example 3—(A) Facts—(1) Background.
Participant E has 10 years of participation in Plan X,
a frozen defined benefit plan. E retires in 2025 at a
date when E’s attained age is 72. E elects to receive
annual distributions from Plan X in the form of a 27-
year period certain annuity (that is, a 27-year annuity
payment period without a life contingency) paid at a
rate of $37,000 per year beginning in 2025 with fu-
ture payments increasing at a rate of 4.00% per year
(that is, the 2026 payment will be $38,480, the 2027
payment will be $40,019 and so on). Plan X offers
participants in pay status whose annuity payments
are in the form of a term-certain annuity the oppor-
tunity to modify their payment period at any time
and treats the modifications as a new annuity starting
date for the purposes of sections 415 and 417. Thus,
for example, the plan provides a new qualified and
joint survivor annuity election and obtains spousal
consent.
(2) Plan provisions for determination of actu-
arial equivalence. Plan X determines modifications
of annuity payment amounts so that the present val-
ue of future new annuity payment amounts (taking
into account the new associated payment period) is
actuarially equivalent to the present value of future
pre-modification annuity payments (taking into ac-
count the pre-modification annuity payment period).
Actuarial equivalency for this purpose is determined
using 5.00% and the Applicable Mortality Table as of
the date of modification.
(3) Modification of retirement benefits paid to
Participant E. In 2028, E, after receiving annual
payments of $37,000, $38,480, and $40,019, elects
to receive the remaining distributions from Plan W
in the form of a straight life annuity paid with annual
payments of $92,133 per year.
(B) Analysis. Because payment of retirement
benefits in the form of a straight life annuity satis-
fies (in terms of form) section 401(a)(9), the condi-
tion under paragraph (n)(3)(i) of this section is met.
Because Plan X treats a modification of an annuity
payment stream at retirement as a new annuity start-
ing date for purposes of sections 415 and 417, the
condition under paragraph (n)(3)(ii) of this section is
met. After taking into account the modification, the
annuity stream determined as of the original annuity
starting date consists of annual payments beginning
at age 72 of $37,000, $38,480, and $40,019, and a
straight life annuity beginning at age 75 of $92,133.
This benefit stream is actuarially equivalent to a
straight life annuity at age 72 of $81,940, calculated
in accordance with section 415(b)(2)(E)(i), which is
an amount less than the section 415 limit determined
at the original annuity starting date. Thus, the condi-
tion under paragraph (n)(3)(iii) of this section is met.
(C) Conclusion. Because a stream of annuity
payments in the form of a straight life annuity sat-
isfies section 401(a)(9), and each of the conditions
under paragraph (n)(3) of this section are satisfied,
the modification of annuity payments to E meets the
requirements of this paragraph (n).
(o) Increase in annuity payments—(1)
General rules. Notwithstanding the gener-
al rule under paragraph (a)(1) of this sec-
tion prohibiting increases in annuity pay-
ments, the following increases in annuity
payments are permitted—
(i) An annual percentage increase that
does not exceed the percentage increase
in an eligible cost-of-living index (as de-
fined in paragraph (o)(2) of this section)
for a 12-month period ending in the year
during which the increase occurs or the
prior year;
(ii) A percentage increase that occurs at
specified times (for example, at specified
ages) and does not exceed the cumulative
total of annual percentage increases in an
eligible cost-of-living index (as defined in
paragraph (o)(2) of this section) after the
annuity starting date, or if later, the date of
the most recent percentage increase;
(iii) An increase eliminating some or
all of the reduction in the amount of the
employee’s payments to provide for a sur-
vivor benefit, but only if there is no longer
a survivor benefit because the beneficiary
whose life was being used to determine
the period described in section 401(a)(9)
(A)(ii) over which payments were being
made dies or is no longer the employee’s
beneficiary pursuant to a qualified domes-
tic relations order within the meaning of
section 414(p);
(iv) An increase to pay increased ben-
efits that result from a plan amendment;
(v) An increase to allow a beneficiary
to convert the survivor portion of a joint
and survivor annuity into a single-sum
distribution upon the employee’s death;
(vi) An increase to the extent permitted
in accordance with paragraph (o)(3), (4),
or (5) of this section; or
(vii) An increase resulting from the re-
sumption of benefits that were suspended
pursuant to section 411(a)(3)(B), section
418E, or section 432(e)(9).
(2) Eligible cost of living index—(i) In
general. For purposes of this paragraph
(o), an eligible cost-of-living index means
an index described in paragraph (o)(2)(ii),
(iii), or (iv) of this section.
(ii) Consumer Price Index. An index is
described in this paragraph (o)(2)(ii) if it
is a consumer price index that is based on
prices of all items (or all items excluding
food and energy) and issued by the Bu-
reau of Labor Statistics, including an in-
dex for a specific population (for example,
urban consumers or urban wage earners
and clerical workers) and an index for a
geographic area or areas (for example, a
metropolitan area or State).
(iii) Consumer price index with bank-
ing. An index is described in this para-
graph (o)(2)(iii) if it is a percentage ad-
justment based on a cost-of-living index
described in paragraph (o)(2)(ii) of this
section, or a fixed percentage if less. In
any year when the cost-of-living index is
lower than the fixed percentage, the fixed
percentage may be treated as an increase
in an eligible cost-of-living index, provid-
ed it does not exceed the sum of—
(A) The cost-of-living index for that
year, and
(B) The accumulated excess of the an-
nual cost-of-living index from each prior
year over the fixed annual percentage used
in that year (reduced by any amount pre-
viously utilized under this paragraph (o)
(2)(iii)(B)).
(iv) Adjustment based on compensa-
tion for position. An index is described in
this paragraph (o)(2)(iv) if it is a percent-
age adjustment based on the increase in
compensation for the position held by the
employee at the time of retirement, and
provided under either—
(A) The terms of a governmental plan
(within the meaning of section 414(d)), or

Bulletin No. 2022–11 873 March 14, 2022
(B) The terms of a nongovernmental
plan, as in effect on April 17, 2002.
(3) Additional permitted increases
for certain annuity contracts purchased
from insurance companies. In the case of
payments paid from an annuity contract
purchased from an insurance company, if
the total future expected payments (deter-
mined in accordance with paragraph (o)
(6)(iii) of this section) exceed the total
value being annuitized (within the mean-
ing of paragraph (o)(6)(i) of this section),
the payments under the contract will not
fail to satisfy the nonincreasing payment
requirement in paragraph (a)(1) of this
section merely because the payments are
increased in accordance with one or more
of the following—
(i) By a constant percentage, applied
not less frequently than annually;
(ii) As a result of dividend payments or
other payments that result from actuarial
gains (within the meaning of paragraph
(o)(6)(ii) of this section), but only if ac-
tuarial gain is measured no less frequently
than annually and the resulting dividend
payments or other payments are either
paid no later than the year following the
year for which the actuarial experience is
measured or paid in the same form as the
payment of the annuity over the remaining
period of the annuity (beginning no later
than the year following the year for which
the actuarial experience is measured); and
(iii) An acceleration of payments under
the annuity (within the meaning of para-
graph (o)(6)(iv) of this section).
(4) Additional permitted increases for
all annuity contracts purchased from in-
surance companies. Payments made from
an annuity contract purchased from an
insurance company will not fail to satisfy
the nonincreasing payment requirement in
paragraph (a)(1) of this section merely be-
cause the payments are increased in accor-
dance with one or more of the following—
(i) To provide a final payment upon the
death of the employee that does not exceed
the excess of total value being annuitized
(within the meaning of paragraph (a)(5)(i)
of this section) over the total of payments
before the death of the employee;
(ii) To provide an acceleration of
payments (within the meaning of para-
graph (o)(6)(iv) of this section) that is re-
quired to comply with §1.401(a)(9)-5(e);
or
(iii) To provide a short-term accelera-
tion of payments under the annuity, under
which up to one year of annuity payments
that would otherwise satisfy the require-
ments of this section are paid in advance
of when the payments were scheduled to
be made.
(5) Additional permitted increases
for annuity payments from a qualified
trust. Annuity payments made under a
defined benefit plan qualified under sec-
tion 401(a) (other than annuity payments
under an annuity contract purchased
from an insurance company that satisfy
paragraph (a)(3) of this section) will not
fail to satisfy the nonincreasing payment
requirement in paragraph (a)(1) of this
section merely because the payments are
increased in accordance with one of the
following—
(i) By a constant percentage, applied
not less frequently than annually, at a rate
that is less than 5 percent per year;
(ii) To provide a final payment upon
the death of the employee that does not
exceed the excess of the actuarial present
value of the employee’s accrued benefit
(within the meaning of section 411(a)(7))
calculated as of the annuity starting date
using the applicable interest rate and the
applicable mortality table under section
417(e) (or, if greater, the total amount of
employee contributions plus interest) over
the total of payments before the death of
the employee; or
(iii) As a result of dividend payments
or other payments that result from actuari-
al gains (within the meaning of paragraph
(o)(6)(ii) of this section), but only if—
(A) Actuarial gain is measured no less
frequently than annually;
(B) The resulting dividend payments
or other payments are either paid no lat-
er than the year following the year for
which the actuarial experience is mea-
sured or paid in the same form as the
payment of the annuity over the remain-
ing period of the annuity (beginning no
later than the year following the year
for which the actuarial experience is
measured);
(C) The actuarial gain taken into ac-
count is limited to the actuarial gain from
investment experience;
(D) The assumed interest used to cal-
culate actuarial gains is not less than 3
percent; and
(E) The payments are not increasing
by a constant percentage as described in
paragraph (o)(5)(i) of this section.
(6) Definitions. For purposes of this
paragraph (o), the following definitions
apply—
(i) Total value being annuitized. Total
value being annuitized means:
(A) In the case of annuity payments un-
der a section 403(a) annuity plan or under
a deferred annuity purchased by a section
401(a) trust, the value of the employee’s
entire interest (within the meaning of
paragraph (m) of this section) being annu-
itized (valued as of the date the contract is
annuitized);
(B) In the case of annuity payments
under an immediate annuity contract pur-
chased by a trust for a defined benefit plan
qualified under section 401(a), the amount
of the premium used to purchase the con-
tract; and
(C) In the case of a defined contribution
plan, the value of the employee’s account
balance used to purchase an immediate
annuity under the contract.
(ii) Actuarial gain. Actuarial gain
means the difference between an amount
determined using the actuarial assump-
tions (that is, investment return, mortality,
expense, and other similar assumptions)
used to calculate the initial payments
before adjustment for any increases and
the amount determined under the actual
experience with respect to those factors.
Actuarial gain also includes differences
between the amount determined using ac-
tuarial assumptions when an annuity was
purchased or commenced, and the amount
determined using actuarial assumptions
used in calculating payments at the time
the actuarial gain is determined.
(iii) Total future expected payments.
Total future expected payments means
the total future payments expected to be
made under the annuity contract as of the
date the contract is annuitized, based on
the mortality rates contained in §1.401(a)
(9)-9(e).
(iv) Acceleration of payments. Accel-
eration of payments means a shortening
of the payment period with respect to an
annuity or a full or partial commutation of
the future annuity payments. An increase
in the payment amount will be treated as
an acceleration of payments in the annuity
only if the total future expected payments

March 14, 2022 874 Bulletin No. 2022–11
under the annuity (including the amount
of any payment made as a result of the ac-
celeration) is decreased as a result of the
change in payment period.
(7) Examples. This paragraph (o) is il-
lustrated by the following examples.
(i) Example 1. Variable annuity—(A) Facts. A
retired participant (Z1) in Plan X, a defined contri-
bution plan, attains age 72 in 2021. Z1 elects to pur-
chase Contract Y1 from Insurance Company W in
2021. Contract Y1 is a single life annuity contract
with a 10-year period certain. Contract Y1 provides
for an initial annual payment calculated with an as-
sumed interest rate (AIR) of 3 percent. Subsequent
payments are determined by multiplying the prior
year’s payment by a fraction, the numerator of which
is 1 plus the actual return on the separate account as-
sets underlying Contract Y1 since the preceding pay-
ment and the denominator of which is 1 plus the AIR
during that period. The value of Z1’s account balance
in Plan X at the time of purchase is $105,000, and the
purchase price of Contract Y1 is $105,000. Contract
Y1 provides Z1 with an initial payment of $7,200 at
the time of purchase in 2021.
(B) Conclusion. Based on the mortality rates in
§1.401(a)(9)-9(e), the total future expected payments
to Z1 under Contract Y1 are $128,880. Because the
total future expected payments on the date the con-
tract is annuitized exceed the total value being an-
nuitized and payments increase only as a result of
actuarial gain, with increases from actuarial gain,
beginning no later than the next year, paid in the
same form as the payment of the annuity over the re-
maining period of the annuity, distributions received
by Z1 from Contract Y1 meet the requirements of
paragraph (o)(3)(ii) of this section.
(ii) Example 2. Participating annuity—(A)
Facts. A retired participant (Z2) in Plan X, a defined
contribution plan, attains age 72 in 2021. Z2 elects
to purchase Contract Y2 from Insurance Company
W in 2021. Contract Y2 is a participating single life
annuity contract with a 10-year period certain. Con-
tract Y2 provides for level annual payments with
dividends paid in a lump sum in the year after the
year for which the actuarial experience is measured
or paid out levelly beginning in the year after the
year for which the actuarial gain is measured over
the remaining lifetime and period certain, that is, the
period certain ends at the same time as the original
period certain. Dividends are determined annual-
ly by the Board of Directors of Company W based
upon a comparison of actual actuarial experience to
expected actuarial experience in the past year. The
value of Z2’s account balance in Plan X at the time
of purchase is $265,000, and the purchase price of
Contract Y2 is $265,000. Contract Y2 provides Z2
with an initial payment of $16,000 in 2021. Based
on the mortality rates in §1.401(a)(9)-9(e), the total
future expected payments to Z2 under Contract Y2
are $286,400.
(B) Conclusion. Because the total future ex-
pected payments on the date the contract is annu-
itized exceed the total value being annuitized and
payments increase only as a result of actuarial gain,
with those increases, beginning no later than the
next year, paid in the same form as the payment of
the annuity over the remaining period of the annu-
ity, distributions received by Z2 from Contract Y2
meet the requirements of paragraph (o)(3)(ii) of this
section.
(iii) Example 3. Participating annuity with div-
idend accumulation—(A) Facts. The facts are the
same as in Example 2 in paragraph (o)(7)(ii) of this
section except that the annuity provides a dividend
accumulation option under which Z2 may defer re-
ceipt of the dividends to a time selected by Z2.
(B) Conclusion. Because the dividend accumu-
lation option permits dividends to be paid later than
the end of the year following the year for which the
actuarial experience is measured or as a stream of
payments that increase only as a result of actuarial
gain, with those increases beginning no later than the
next year, paid in the same form as the payment of
the annuity in Example 2 in paragraph (o)(7)(ii) of
this section over the remaining period of the annuity,
the dividend accumulation option does not meet the
requirements of paragraph (o)(3)(ii) of this section.
Neither does the dividend accumulation option fit
within any of the other permissible increases de-
scribed in paragraph (o)(3) of this section. Accord-
ingly, the dividend accumulation option causes the
contract, and consequently any distributions from
the contract, to fail to meet the requirements of this
paragraph (o) and thus to fail to satisfy the require-
ments of section 401(a)(9).
(iv) Example 4. Participating annuity with divi-
dends used to purchase additional death benefits—
(A) Facts. The facts are the same as in Example 2 in
paragraph (o)(7)(ii) of this section, except that the
annuity provides an option under which actuarial
gain under the contract is used to provide additional
death benefit protection for Z2.
(B) Conclusion. Because this option permits pay-
ments as a result of actuarial gain to be paid later than
the end of the year following the year for which the
actuarial experience is measured or as a stream of pay-
ments that only increase as a result of actuarial gain,
with increases as a result of actuarial gain beginning
no later than the next year, paid in the same form as
the payment of the annuity described in Example 2 in
paragraph (o)(7)(ii) of this section over the remaining
period of the annuity, the option does not meet the re-
quirements of paragraph (o)(3)(ii) of this section. Nei-
ther does the option fit within any of the other permis-
sible increases described in paragraph (o)(3) of this
section. Accordingly, the addition of the option causes
the contract, and consequently any distributions from
the contract, to fail to meet the requirements of this
paragraph (o) and thus to fail to satisfy the require-
ments of section 401(a)(9).
(v) Example 5. Annuity with a fixed percentage
increase—(A) Facts. A retired participant (Z3) in
Plan X, a defined contribution plan, attains age 72
in 2021. Z3 elects to purchase Contract Y3 from
Insurance Company W. Contract Y3 is a single life
annuity contract with a 20-year period certain (which
does not exceed the maximum period certain permit-
ted under paragraph (c)(1) of this section) with fixed
annual payments increasing 3 percent each year. The
value of Z3’s account balance in Plan X at the time of
purchase is $110,000, and the purchase price of Con-
tract Y3 is $110,000. Contract Y3 provides Z3 with
an initial payment of $6,000 at the time of purchase
in 2021. Based on the mortality rates in §1.401(a)(9)-
9(e), the total future expected payments to Z3 under
Contract Y3 are $129,600.
(B) Conclusion. Because the total future expect-
ed payments on the date the contract is annuitized
exceed the total value being annuitized and payments
increase only as a constant percentage applied not
less frequently than annually, distributions received
by Z3 from Contract Y3 meet the requirements of
paragraph (o)(3)(i) of this section.
(vi) Example 6. Annuity with excessive percent-
age increase—(A) Facts. The facts are the same as in
Example 5 in paragraph (o)(7)(v) of this section ex-
cept that the initial payment is $5,000 and the annual
rate of increase is 4 percent. In this example, based
on the mortality rates in §1.401(a)(9)-9(e), the total
future expected payments are $108,000.
(B) Conclusion. Because the total future expect-
ed payments are less than the total value being annu-
itized (the $110,000 used to purchase Contract Y3),
distributions received by Z3 do not meet the require-
ments of paragraph (o)(3) of this section, and thus
fail to meet the requirements of section 401(a)(9).
(vii) Example 7. Annuity with full commutation
feature—(A) Facts. A retired participant (Z4) in
Plan X, a defined contribution plan, attains age 78
in 2021. Z4 elects to purchase Contract Y4 from
Insurance Company W. Contract Y4 provides for
a single life annuity with a 10-year period certain
(which does not exceed the maximum period certain
permitted under paragraph (c) of this section) with
annual payments. Contract Y4 provides that Z4 may
cancel Contract Y4 at any time before Z4 attains age
84, and receive, on the next payment due date, a final
payment in an amount determined by multiplying
the initial payment amount by a factor obtained from
Table M of Contract Y4 using Z4’s age as of Z4’s
birthday in the calendar year of the final payment.
The value of Z4’s account balance in Plan X at the
time of purchase is $450,000, and the purchase price
of Contract Y4 is $450,000. Contract Y4 provides Z4
with an initial payment in 2021 of $40,000. The fac-
tors in Table M are as follows:
Table 6 Applicable to Paragraph (o)(7)(vii)(A)
Age at final paymentFactor
7910.5
8010.0
819.5
829.0
838.5
848.0
(B) Determination of acceleration of payments.
Based on the mortality rates in §1.401(a)(9)-9(e), the
total future expected payments to Z4 under Contract
Y4 are $560,000. Because the total future expect-
ed payments on the purchase date exceed the total
value being annuitized (that is, the $450,000 used to
purchase Contract Y4), the permitted increases set
forth in paragraph (o)(3) of this section are available.
Furthermore, because the factors in Table M are less
than the present value factors at each of the ages

Bulletin No. 2022–11 875 March 14, 2022
based on the mortality rates in §1.401(a)(9)-9(e), the
final payment is always less than the total future ex-
pected payments. Thus, the final payment is an accel-
eration of payments within the meaning of paragraph
(o)(3)(iii) of this section.
(C) Application to cancellation im-
mediately before attainment of age 84.
As an illustration of paragraph (o)(7)
(vii)(B) of this section, if Participant Z4
were to elect to cancel Contract Y4 on
the day before Z4 was to attain age 84,
the contractual final payment would be
$320,000. This amount is determined
as $40,000 (the annual payment amount
due under Contract Y4) multiplied by
8.0 (the factor in Table M for the next
payment due date, age 84). Based on the
mortality rates in §1.401(a)(9)-9(e), the
total future expected payments under
Contract Y4 at age 84 before the final
payment is $360,000. Because $320,000
(the contractual final payment) is less
than $360,000 (the total future expect-
ed payments under the annuity contract,
determined before the election), the final
payment is an acceleration of payments
within the meaning of paragraph (o)(3)
(iii) of this section.
(viii) Example 8. Annuity with partial commuta-
tion feature—(A) Facts. The facts are the same as in
Example 7 in paragraph (o)(7)(vii) of this section ex-
cept that the annuity provides that Z4 may request, at
any time before Z4 attains age 84, an ad hoc payment
on his next payment due date with future payments
reduced by an amount equal to the ad hoc payment
divided by the factor obtained from Table M (from
paragraph (o)(7)(vii) of this section) corresponding
to Z4’s age at the time of the ad hoc payment.
(B) Analysis and conclusion. Because, at each
age, the factors in Table M are less than the corre-
sponding present value factors based on the mortal-
ity rates in §1.401(a)(9)-9(e), total future expected
payments under Contract Y4 will decrease after an
ad hoc payment. Thus, ad hoc distributions received
by Z4 from Contract Y4 will satisfy the requirements
of paragraph (o)(3)(iii) of this section.
(C) Application to ad hoc payment re-
ceived immediately before attainment of
age 84. As an illustration of paragraph
(o)(7)(viii)(A) of this section, if Z4 were
to request, on the day before Z4 was
to attain age 84, an ad hoc payment of
$100,000 on the next payment due date,
the recalculated annual payment amount
would be reduced to $27,500. This
amount is determined as $40,000 (the
amount of Z4’s next annual payment) re-
duced by $12,500 (the $100,000 ad hoc
payment divided by the Table M factor
at age 84 of 8.0). Thus, Z4’s total future
expected payments after the ad hoc pay-
ment (and including the $100,000 ad hoc
payment), based on the mortality rates in
§1.401(a)(9)-9(e), are equal to $347,500.
Note that this $347,500 amount is less
than the amount of Z4’s total future ex-
pected payments before the ad hoc pay-
ment, based on the mortality rates in
§1.401(a)(9)-9(e), of $360,000, and the
requirements of paragraph (o)(3)(iii) of
this section are satisfied.
(ix) Example 9. Annuity with backloaded in-
creases—(A) Facts. A retired participant (Z5) in
Plan X, a defined contribution plan, attains age 72
in 2021. Z5 elects to purchase annuity Contract Y5
from Insurance Company W in 2021 with a premium
of $1,000,000. Contract Y5 is a single life annuity
contract with a 20-year period certain. Contract Y5
provides for an initial payment of $200,000, a sec-
ond payment one year from the time of purchase of
$38,000, and 18 succeeding annual payments, each
increasing at a constant percentage rate of 4.5 per-
cent from the preceding payment.
(B) Conclusion. Contract Y5 fails to meet the
requirements of section 401(a)(9) because the total
future expected payments without regard to any in-
creases in the annuity payment, based on the mortali-
ty rates in §1.401(a)(9)-9(e), are only $982,800 (that
is, an amount that does not exceed the total value
used to purchase the annuity).
(p) Payments to children—(1) In gen-
eral. Payments under a defined benefit
plan or annuity contract that are made to
an employee’s child until the child reaches
the age of majority as provided in para-
graph (p)(2) of this section (or dies, if ear-
lier) may be treated, for purposes of sec-
tion 401(a)(9), as if the payments under
the defined benefit plan or annuity con-
tract were made to the surviving spouse to
the extent they become payable to the sur-
viving spouse upon cessation of the pay-
ments to the child. Thus, when payments
described in this paragraph (p)(1) become
payable to the surviving spouse because
the child attains the age of majority, there
is not an increase in benefits under para-
graph (a) of this section. Likewise, the
age of the child receiving the payments
described in this paragraph (p)(1) is not
taken into consideration for purposes of
the MDIB requirement of paragraph (b) of
this section.
(2) Age of majority—(i) General rule.
Except as provided in paragraph (p)(2)(ii)
of this section, the determination of when
an employee’s child attains the age of ma-
jority is made under the rules of §1.401(a)
(9)-4(e)(3).
(ii) Exception for preexisting plan
terms. A defined benefit plan may apply a
definition of the age of majority other than
the definition in paragraph (p)(2)(i) of this
section, but only if the plan terms regard-
ing the age of majority—
(A) Were adopted on or before [DATE
OF PUBLICATION IN THE FEDER-
AL REGISTER]; and
(B) Met the requirements of A-15 of 26
CFR 1.401(a)(9)-6, revised April 1, 2021.
(q) Qualifying longevity annuity con-
tract—(1) Definition of qualifying lon-
gevity annuity contract. A qualifying
longevity annuity contract (QLAC) is an
annuity contract described in paragraph
(d) of this section that is purchased from
an insurance company for an employee
and that, in accordance with the rules of
application of paragraph (q)(4) of this
section, satisfies each of the following
requirements—
(i) Premiums for the contract satisfy
the limitations of paragraph (q)(2) of this
section;
(ii) The contract provides that distribu-
tions under the contract must commence
not later than a specified annuity starting
date that is no later than the first day of the
month next following the 85th anniversa-
ry of the employee’s birth;
(iii) The contract provides that, after
distributions under the contract com-
mence, those distributions must satisfy the
requirements of this section (other than
the requirement in paragraph (a)(3) of this
section that annuity payments commence
on or before the required beginning date);
(iv) After the required beginning date,
the contract does not make available any
commutation benefit, cash surrender right,
or other similar feature;
(v) No benefits are provided under the
contract after the death of the employee
other than the benefits described in para-
graph (q)(3) of this section;
(vi) When the contract is issued (or De-
cember 31, 2016, if later), the contract (or
a rider or endorsement with respect to that
contract) states that the contract is intend-
ed to be a QLAC; and
(vii) The contract is not a variable con-
tract under section 817, an indexed con-
tract, or a similar contract, except to the
extent provided by the Commissioner in
revenue rulings, notices, or other guidance

March 14, 2022 876 Bulletin No. 2022–11
published in the Internal Revenue Bulletin
(see §601.601(d) of this chapter).
(2) Limitations on premiums—(i) In
general. The premiums paid with re-
spect to the contract on a date (premium
payment date) satisfy the limitations of
this paragraph (q)(2) if they do not ex-
ceed the lesser of the dollar limitation in
paragraph (q)(2)(ii) of this section or the
percentage limitation in paragraph (q)(2)
(iii) of this section. For purposes of this
paragraph (q)(2)(i), if an insurance con-
tract is exchanged for a contract intended
to be a QLAC, the fair market value of
the exchanged contract will be treated as
a premium paid for the QLAC.
(ii) Dollar limitation. The dollar limita-
tion as of a premium payment date is an
amount by which $125,000 (as adjusted
under paragraph (q)(4)(ii)(A) of this sec-
tion), exceeds the sum of—
(A) The premiums paid before that date
with respect to the contract, and
(B) The premiums paid on or before
that date with respect to any other con-
tract that is intended to be a QLAC and
that is purchased for the employee under
the plan, or any other plan, annuity, or ac-
count described in section 401(a), 403(a),
403(b), or 408 or eligible governmental
plan under section 457(b).
(iii) Percentage limitation. The per-
centage limitation as of a premium pay-
ment date is an amount by which 25 per-
cent of the employee’s account balance
under the plan (including the value of any
QLAC held under the plan for the employ-
ee) as of that date, determined in accor-
dance with paragraph (q)(4)(iii) of this
section, exceeds the sum of—
(A) The premiums paid before that date
with respect to the contract, and
(B) The premiums paid on or before
that date with respect to any other contract
that is intended to be a QLAC and that is
held or was purchased for the employee
under the plan.
(3) Payments after death of the employee
—(i) Surviving spouse is sole beneficiary—
(A) Death on or after annuity starting
date. If the employee dies on or after the
annuity starting date for the contract and
the employee’s surviving spouse is the
sole beneficiary under the contract then,
except as provided in paragraph (q)(3)(iv)
of this section, the only benefit permitted
to be paid after the employee’s death is
a life annuity payable to the surviving
spouse under which the periodic annuity
payment does not exceed 100 percent of
the periodic annuity payment that is pay-
able to the employee.
(B) Death before annuity starting date.
If the employee dies before the annuity
starting date and the employee’s surviving
spouse is the sole beneficiary under the con-
tract then, except as provided in paragraph
(q)(3)(iv) of this section, the only benefit
permitted to be paid after the employee’s
death is a life annuity payable to the sur-
viving spouse under which the periodic
annuity payment does not exceed 100 per-
cent of the periodic annuity payment that
would have been payable to the employee
as of the date that benefits to the surviving
spouse commence. However, the annuity is
permitted to exceed 100 percent of the peri-
odic annuity payment that would have been
payable to the employee to the extent nec-
essary to satisfy the requirement to provide
a qualified preretirement survivor annuity
(as defined under section 417(c)(2) of the
Code or section 205(e)(2) of the Employee
Retirement Income Security Act of 1974,
Public Law 93-406 (ERISA), pursuant to
section 401(a)(11)(A)(ii) of the Code or
section 205(a)(2) of ERISA). Any life an-
nuity payable to the surviving spouse under
this paragraph (q)(3)(i)(B) must commence
no later than the date on which the annuity
payable to the employee would have com-
menced under the contract if the employee
had not died.
(ii) Surviving spouse is not sole ben-
eficiary—(A) Death on or after annuity
starting date. If the employee dies on or
after the annuity starting date for the con-
tract and the employee’s surviving spouse
is not the sole beneficiary under the con-
tract then, except as provided in paragraph
(q)(3)(iv) of this section, the only benefit
permitted to be paid after the employee’s
death is a life annuity payable to the des-
ignated beneficiary under which the peri-
odic annuity payment does not exceed the
applicable percentage (determined under
paragraph (q)(3)(iii) of this section) of the
periodic annuity payment that is payable
to the employee.
(B) Death before annuity starting
date. If the employee dies before the an-
nuity starting date and the employee’s
surviving spouse is not the sole benefi-
ciary under the contract then, except as
provided in paragraph (q)(3)(iv) of this
section, the only benefit permitted to be
paid after the employee’s death is a life
annuity payable to the designated bene-
ficiary under which the periodic annuity
payment is not in excess of the applicable
percentage (determined under paragraph
(q)(3)(iii) of this section) of the periodic
annuity payment that would have been
payable to the employee as of the date
that benefits to the designated beneficiary
commence under this paragraph (q)(3)(ii)
(B). In any case in which the employee
dies before the annuity starting date, any
life annuity payable to a designated ben-
eficiary under this paragraph (q)(3)(ii)
(B) must commence by the last day of the
calendar year following the calendar year
of the employee’s death.
(A) Designated beneficiary who is
not an eligible designated beneficiary.
Benefits paid to a designated beneficiary
under this paragraph (q)(3)(ii) must sat-
isfy the rules of section 401(a)(9)(H) and
§1.401(a)(9)-5(e).
(iii) Applicable percentage—(A) Con-
tracts without pre-annuity starting date
death benefits. If, as described in para-
graph (q)(3)(iii)(E) of this section, the
contract does not provide for a pre-annui-
ty starting date non-spousal death benefit,
the applicable percentage is the percent-
age described in the table in paragraph (b)
(3) of this section.
(B) Contracts with set beneficiary des-
ignation. If the contract provides for a set
non-spousal beneficiary designation as de-
scribed in paragraph (q)(3)(iii)(F) of this
section (and is not a contract described in
paragraph (q)(3)(iii)(E) of this section),
the applicable percentage is the percent-
age described in the table set forth in para-
graph (q)(3)(iii)(D) of this section.
(C) Contracts providing for return of
premium. If the contract provides for a re-
turn of premium as described in paragraph
(q)(3)(v) of this section, the applicable
percentage is 0.
(D) Applicable percentage table. The
applicable percentage is the percentage
specified in following table for the adjust-
ed employee/beneficiary age difference,
determined in the same manner as in para-
graph (b)(2)(iii)(A) of this section.

Bulletin No. 2022–11 877 March 14, 2022
Table 7 Applicable to Paragraph (q)(3)
(iii)(D)
Adjusted employee/
beneficiary age
difference
Applicable
percentage
2 years or less100
388
478
570
663
757
852
948
1044
1141
1238
1336
1434
1532
1630
1728
1827
1926
2025
2124
2223
2322
2421
25 and greater20
(E) No pre-annuity starting date
non-spousal death benefit. A contract is
described in this paragraph (q)(3)(iii)(E)
if the contract provides that no benefit
may be paid to a beneficiary other than
the employee’s surviving spouse after the
employee’s death—
(1) In any case in which the employee
dies before the annuity starting date under
the contract; and
(2) In any case in which the employ-
ee selects an annuity starting date that is
earlier than the specified annuity starting
date under the contract and the employee
dies less than 90 days after making that
election.
(F) Contracts permitting set non-spou-
sal beneficiary designation. A contract
provides for a set non-spousal beneficiary
designation as described in this paragraph
(q)(3)(iii)(F) if the contract provides that,
if the beneficiary under the contract is not
the employee’s surviving spouse, then
benefits are payable to the beneficiary only
if the beneficiary was irrevocably desig-
nated on or before the later of the date of
purchase or the employee’s required be-
ginning date. A contract does not fail to be
described in the preceding sentence mere-
ly because the surviving spouse becomes
the sole beneficiary before the annuity
starting date. In those circumstances, the
requirements of paragraph (q)(3)(i) of this
section apply and not the requirements of
this paragraph (q)(3)(iii).
(iv) Calculation of early annuity pay-
ments. For purposes of paragraphs (q)(3)
(i)(B) and (q)(3)(ii)(B) of this section, to
the extent the contract does not provide an
option for the employee to select an an-
nuity starting date that is earlier than the
date on which the annuity payable to the
employee would have commenced un-
der the contract if the employee had not
died, the contract must provide a way to
determine the periodic annuity payment
that would have been payable if the em-
ployee were to have an option to accel-
erate the payments and the payments had
commenced to the employee immediately
prior to the date that benefit payments to
the surviving spouse or designated benefi-
ciary commence.
(v) Return of premiums—(A) In gen-
eral. In lieu of a life annuity payable to
a designated beneficiary under paragraph
(q)(3)(i) or (ii) of this section, a QLAC
may provide for a benefit to be paid to a
beneficiary after the death of the employ-
ee up to the amount by which the premium
payments made with respect to the QLAC
exceed the payments already made under
the QLAC.
(B) Payments after death of surviving
spouse. If a QLAC is providing a life an-
nuity to a surviving spouse (or will pro-
vide a life annuity to a surviving spouse)
under paragraph (q)(3)(i) of this section, it
may also provide for a benefit payable to a
beneficiary after the death of both the em-
ployee and the spouse up to the amount by
which the premium payments made with
respect to the QLAC exceed the payments
already made under the QLAC.
(C) Timing of return of premium pay-
ment and other rules. A return of premium
payment under this paragraph (q)(3)(v)
must be paid no later than the end of the
calendar year following the calendar year
in which the employee dies. If the em-
ployee’s death is after the required begin-
ning date, the return of premium payment
is treated as a required minimum distribu-
tion for the year in which it is paid and
is not eligible for rollover. If the return of
premium payment is paid after the death
of a surviving spouse who is receiving a
life annuity (or after the death of a surviv-
ing spouse who has not yet commenced
receiving a life annuity after the death
of the employee), the return of premium
payment under this paragraph (q)(3)(v)
must be made no later than the end of
the calendar year following the calendar
year in which the surviving spouse dies.
If the surviving spouse’s death is after the
required beginning date for the surviving
spouse, then the return of premium pay-
ment is treated as a required minimum
distribution for the year in which it is paid
and is not eligible for rollover.
(vi) Multiple beneficiaries. If an em-
ployee has more than one designated
beneficiary under a QLAC, the rules in
§1.401(a)(9)-8(a) apply for purposes of
paragraphs (q)(3)(i) and (ii) of this section.
(4) Rules of application—(i) Rules
relating to premiums—(A) Reliance on
representations. For purposes of the lim-
itation on premiums described in para-
graphs (q)(2)(ii) and (iii) of this section,
unless the plan administrator has actual
knowledge to the contrary, the plan ad-
ministrator may rely on an employee’s
representation (made in writing or such
other form as may be prescribed by the
Commissioner) of the amount of the pre-
miums described in paragraphs (q)(2)(ii)
(B) and (q)(2)(iii)(B) of this section, but
only with respect to premiums that are not
paid under a plan, annuity, or contract that
is maintained by the employer or an entity
that is treated as a single employer with
the employer under section 414(b), (c),
(m), or (o).
(B) Consequences of excess premiums
and correction. If an annuity contract fails
to be a QLAC solely because a premium
for the contract exceeds the limits under
paragraph (q)(2) of this section, then the
contract is not a QLAC beginning on the
date on which the premium is paid and the
value of the contract may not be disregard-
ed under §1.401(a)(9)-5(b)(4) as of the date

March 14, 2022 878 Bulletin No. 2022–11
on which the contract ceases to be a QLAC
(unless the excess premium is returned to
the non-QLAC portion of the employee’s
account in accordance with the next sen-
tence). However, if the excess premium is
returned (either in cash or in the form of a
contract that is not intended to be a QLAC)
to the non-QLAC portion of the employee’s
account by the end of the calendar year fol-
lowing the calendar year in which the ex-
cess premium was originally paid, then the
contract will not be treated as exceeding the
limits under paragraph (q)(2) of this section
at any time, and the value of the contract
will not be included in the employee’s ac-
count balance under §1.401(a)(9)-5(b)(4).
If the excess premium (including the fair
market value of an annuity contract that is
not intended to be a QLAC, if applicable)
is returned to the non-QLAC portion of the
employee’s account after the last valua-
tion date for the calendar year in which the
excess premium was originally paid, then
the employee’s account balance for that
calendar year must be increased to reflect
that excess premium in the same manner
as an employee’s account balance is in-
creased under §1.401(a)(9)-7(b) to reflect
a rollover received after the last valuation
date. If the excess premium is returned to
the non-QLAC portion of the employee’s
account as described in paragraph (q)(4)(ii)
(B) of this section, it will not be treated as
a violation of the requirement in paragraph
(q)(1)(iv) of this section that the contract
not provide a commutation benefit.
(C) Application of 25-percent limit.
For purposes of the 25-percent limit un-
der paragraph (q)(2)(iii) of this section, an
employee’s account balance on the date
on which premiums for a contract are paid
is the account balance as of the last valua-
tion date preceding the date of the premi-
um payment, adjusted by—
(1) Increasing the account balance for
contributions allocated to the account
during the period that begins after the val-
uation date and ends before the date the
premium is paid; and
(2) Decreasing the account balance
for distributions made from the account
during that period.
(ii) Dollar and age limitations subject
to adjustments—(A) Dollar limitation.
The $125,000 amount under paragraph
(q)(2)(ii) of this section will be adjusted
at the same time and in the same manner
as the limits are adjusted under section
415(d), except that—
(1) The base period is the calendar
quarter beginning July 1, 2013; and
(2) The amount of any increment to the
limit that is not a multiple of $10,000 will
be rounded to the next lowest multiple of
$10,000.
(B) Age limitation. The maximum age
set forth in paragraph (q)(1)(ii) of this sec-
tion may be adjusted to reflect changes in
mortality, with any adjusted age to be pre-
scribed by the Commissioner in revenue
rulings, notices, or other guidance pub-
lished in the Internal Revenue Bulletin.
See §601.601(d) of this chapter.
(C) Prospective application of adjust-
ments. If a contract fails to be a QLAC be-
cause it does not satisfy the dollar limita-
tion in paragraph (q)(2)(ii) of this section
or the age limitation in paragraph (q)(1)
(ii) of this section, any subsequent adjust-
ment that is made pursuant to this para-
graph (q)(4)(ii) will not cause the contract
to become a QLAC.
(iii) Determination of whether contract
is intended to be a QLAC—(A) Structural
deficiency. If a contract fails to be a QLAC
at any time for a reason other than an ex-
cess premium described in paragraph (q)
(4)(i)(B) of this section, then, as of the
date of purchase, the contract will not
be treated as a QLAC (for purposes of
§1.401(a)(9)-5(c)(4)) or as a contract that
is intended to be a QLAC (for purposes of
paragraph (q)(2) of this section).
(B) Roth IRAs. A contract that is pur-
chased under a Roth IRA is not treated as
a contract that is intended to be a QLAC
for purposes of applying the dollar and
percentage limitation rules in paragraphs
(q)(2)(ii) and (q)(2)(iii) of this section.
See A-14(d) of §1.408A-6. If a QLAC is
purchased or held under a plan, annuity,
account, or traditional IRA, and that con-
tract is later rolled over or converted to a
Roth IRA, the contract is not treated as a
contract that is intended to be a QLAC af-
ter the date of the rollover or conversion.
Thus, premiums paid with respect to the
contract will not be taken into account un-
der paragraphs (q)(2)(ii) and (q)(2)(iii) of
this section after the date of the rollover or
conversion.
(iv) Certain contract features permit-
ted for QLACs—(A) Participating annu-
ity contract. An annuity contract does not
fail to satisfy the requirement of paragraph
(q)(1)(vii) of this section merely because
it provides for the payment of dividends
described in paragraph (n)(3)(iii) of this
section.
(B) Contracts with cost-of-living ad-
justments. An annuity contract does not
fail to satisfy the requirement of para-
graph (q)(1)(vii) of this section merely
because it provides for a cost-of-living
adjustment as described in paragraph (o)
(2) of this section.
(v) Group annuity contract certificates.
The requirement under paragraph (q)(1)
(vi) of this section that the contract state
that it is intended to be a QLAC when is-
sued is satisfied if a certificate is issued
under a group annuity contract and the
certificate, when issued, states that the
employee’s interest under the group annu-
ity contract is intended to be a QLAC.
§1.401(a)(9)-7 Rollovers and transfers.
(a) Treatment of rollover from distrib-
uting plan. If an amount is distributed
by a plan, then the amount distributed is
still taken into account by the distributing
plan for purposes of satisfying the require-
ments of section 401(a)(9), even if part of
the distribution is rolled over into another
eligible retirement plan described in sec-
tion 402(c)(8). However, an amount that
is a required minimum distribution un-
der section 401(a)(9) is not eligible to be
rolled over (and is therefore includible in
the taxpayer’s gross income under section
402). For this purpose, the amount that
constitutes a required minimum distribu-
tion for a calendar year is determined in
accordance with §1.402(c)-2(f) for a dis-
tribution to an employee and §1.402(c)-
2(j)(3) for a distribution to a beneficiary.
(b) Treatment of rollover by receiving
plan. If an amount is distributed by one
plan (distributing plan) and is rolled over
to another plan (receiving plan), the ben-
efit of the employee under the receiving
plan is increased by the amount rolled
over for purposes of determining the re-
quired minimum distribution for the cal-
endar year following the calendar year in
which the amount rolled over was distrib-
uted. If the amount rolled over is received
after the last valuation date in the calendar
year under the receiving plan, the benefit
of the employee as of that valuation date,

Bulletin No. 2022–11 879 March 14, 2022
adjusted in accordance with §1.401(a)(9)-
5(b), is increased by the rollover amount
valued as of the date of receipt. In addi-
tion, if the amount rolled over is received
in a different calendar year from the cal-
endar year in which it is distributed, the
amount rolled over is deemed to have
been received by the receiving plan on the
last day of the calendar year in which it
was distributed.
(c) Treatment of transfer under trans-
feror plan—(1) Generally not treated
as distribution. In the case of a transfer
of an amount of an employee’s benefit
from one plan (transferor plan) to anoth-
er plan (transferee plan), the transfer is
not treated as a distribution by the trans-
feror plan for purposes of section 401(a)
(9). Instead, the benefit of the employee
under the transferor plan is decreased
by the amount transferred. However, if
any portion of an employee’s benefit is
transferred in a distribution calendar year
with respect to that employee, in order to
satisfy the requirements of section 401(a)
(9), the transferor plan must determine
the amount of the required minimum dis-
tribution with respect to that employee
for the calendar year of the transfer using
the employee’s benefit under the transfer-
or plan before the transfer. Additionally,
if any portion of an employee’s benefit
is transferred in the employee’s second
distribution calendar year, but on or be-
fore the employee’s required beginning
date, in order to satisfy section 401(a)
(9), the transferor plan must determine
the amount of the required minimum
distribution for the employee’s first dis-
tribution calendar year based on the em-
ployee’s benefit under the transferor plan
before the transfer. The transferor plan
may satisfy the minimum distribution
requirement for the calendar year of the
transfer (and the prior year if applicable)
by segregating the amount that must be
distributed from the employee’s benefit
and not transferring that amount. That
amount may be retained by the transferor
plan and must be distributed on or before
the date required under section 401(a)(9).
(2) Account balance decreased after
transfer. For purposes of determining any
required minimum distribution for the cal-
endar year following the calendar year in
which the transfer occurs, in the case of
a transfer after the last valuation date for
the calendar year of the transfer under the
transferor plan, the benefit of the employ-
ee as of that valuation date, adjusted in
accordance with §1.401(a)(9)-5(b), is de-
creased by the amount transferred, valued
as of the date of the transfer.
(d) Treatment of transfer under trans-
feree plan. In the case of a transfer from
one plan (transferor plan) to another plan
(transferee plan), the benefit of the em-
ployee under the transferee plan is in-
creased by the amount transferred in the
same manner as if it were a plan receiving
a rollover contribution under paragraph
(b) of this section.
(e) Treatment of spinoff or merger. For
purposes of determining an employee’s
benefit and required minimum distribu-
tion under section 401(a)(9), a spinoff, a
merger, or a consolidation (as defined in
§1.414(l)-1(b)) is treated as a transfer of
the benefits of the employees involved.
Consequently, the benefit and required
minimum distribution with respect to each
employee whose benefits are transferred
will be determined in accordance with
paragraphs (c) and (d) of this section.
§1.401(a)(9)-8 Special rules.
(a) Use of separate accounts—(1) Sep-
arate application of section 401(a)(9) for
beneficiaries—(i) In general. Notwith-
standing §1.401(a)(9)-5(b) and except as
otherwise provided in this paragraph (a)
(1), after the death of the employee, sec-
tion 401(a)(9) is applied separately with
respect to the separate interests of each
of the employee’s beneficiaries under the
plan provided that the separate accounting
requirements of paragraph (a)(2) of this
section are satisfied.
(ii) Separate accounting requirements
not timely satisfied. If the separate ac-
counting requirements of paragraph (a)(2)
of this section are not satisfied until after
the end of the calendar year following the
calendar year of the employee’s death,
then for distribution calendar years after
those requirements are satisfied—
(A) The aggregate required distribu-
tion for a distribution calendar year is
determined without regard to the separate
account rule in paragraph (a)(1)(i) of this
section;
(B) The amount of the aggregate
required distribution determined in
accordance with paragraph (a)(1)(ii)(A) of
this section is allocated among the benefi-
ciaries based on each respective beneficia-
ry’s share of the total remaining balance
of the employee’s interest in the plan; and
(C) The allocated share for each ben-
eficiary determined under paragraph (a)
(2)(ii)(B) of this section is required to be
distributed to that beneficiary.
(iii) Separate application of section
401(a)(9) for trust beneficiaries—(A)
General prohibition. Except as provided
in paragraph (a)(1)(iii)(B) of this section,
section 401(a)(9) may not be applied sep-
arately to the separate interests of each
of the beneficiaries of a trust that satis-
fies the requirements of §1.401(a)(9)-4(f)
(2). Thus, section 401(a)(9) may not be
applied separately to each of the benefi-
ciaries of the trust who are taken into ac-
count under §1.401(a)(9)-4(f)(3). In this
case, for purposes of the excise tax under
section 4974, the trust is the payee with
respect to the required distribution of the
employee’s interest in the plan.
(B) Special rule for type I applicable
multi-beneficiary trust. Section 401(a)(9)
may be applied separately with respect to
the separate interests of the beneficiaries
reflected in the separate trusts of each ben-
eficiary of a type I applicable multi-bene-
ficiary trust described in §1.401(a)(9)-4(g)
(2), provided that the separate accounting
rules of paragraph (a)(2) of this section are
satisfied.
(2) Separate accounting require-
ments—(i) Allocation of post-death dis-
tributions required. A separate accounting
must allocate any post-death distribution
with respect to a beneficiary’s interest to
the separate account of the beneficiary re-
ceiving that distribution.
(ii) Allocation of other items. A sep-
arate accounting must allocate all post-
death investment gains and losses, con-
tributions, and forfeitures, for the period
prior to the establishment of the separate
accounts on a pro rata basis in a reason-
able and consistent manner among the
separate accounts. In lieu of a pro rata al-
location of investment gains and losses, a
separate accounting may provide for the
establishment of separate accounts that
have separate investments under which
the investment gains and losses attribut-
able to assets held in a separate account
are allocated only to that separate account.

March 14, 2022 880 Bulletin No. 2022–11
(b) Application of consent require-
ments. Section 411(a)(11) and section
417(e) require employee and spousal con-
sent to certain distributions of plan bene-
fits while those benefits are immediately
distributable. If an employee’s normal re-
tirement age is later than the employee’s
required beginning date and, therefore,
benefits are still immediately distributable
(within the meaning of §1.411(a)-11(c)
(4)), distributions must be made to the
employee (or, if applicable, to the em-
ployee’s spouse) in a manner that satisfies
the requirements of section 401(a)(9) even
though the employee (or, if applicable, the
employee’s spouse) fails to consent to
the distribution. In that case, the benefit
may be distributed in the form of a quali-
fied joint and survivor annuity (QJSA) or
in the form of a qualified preretirement
survivor annuity (QPSA), as applicable,
and the consent requirements of sections
411(a)(11) and 417(e) are deemed to be
satisfied if the plan has made reasonable
efforts to obtain consent from the em-
ployee (or, if applicable, the employee’s
spouse) and if the distribution otherwise
meets the requirements of section 417. If
the distribution is not required to be in the
form of a QJSA to an employee or a QPSA
to a surviving spouse, the required mini-
mum distribution amount may be paid to
satisfy section 401(a)(9), and the consent
requirements of sections 411(a)(11) and
417(e) are deemed to be satisfied if the
plan has made reasonable efforts to obtain
consent from the employee (or, if applica-
ble, the employee’s spouse) and the distri-
bution otherwise meets the requirements
of section 417.
(c) Definition of spouse. Except as oth-
erwise provided in paragraph (d)(1) of
this section (in the case of distributions
of a portion of an employee’s benefit pay-
able to a former spouse of an employee
pursuant to a qualified domestic relations
order), for purposes of satisfying the re-
quirements of section 401(a)(9), an indi-
vidual is the spouse or surviving spouse
of an employee if the marriage of the em-
ployee and individual is recognized for
federal tax purposes under the rules of
§301.7701-18. In the case of distributions
after the death of an employee, for purpos-
es of section 401(a)(9), the spouse of the
employee is determined as of the date of
death of the employee.
(d) Treatment of QDROs—(1) Contin-
ued treatment of spouse. A former spouse
to whom all or a portion of the employee’s
benefit is payable pursuant to a qualified
domestic relations order described in sec-
tion 414(p) (QDRO) is treated as a spouse
(including a surviving spouse) of the em-
ployee for purposes of satisfying the re-
quirements of section 401(a)(9), including
the minimum distribution incidental ben-
efit requirement under section 401(a)(9)
(G), regardless of whether the QDRO spe-
cifically provides that the former spouse
is treated as the spouse for purposes of
sections 401(a)(11) and 417.
(2) Separate accounts—(i) In gener-
al—(A) Separate accounts while the em-
ployee is alive. If a QDRO provides that
an employee’s benefit is to be divided
and a portion is to be allocated to an al-
ternate payee, that portion will be treated
as a separate account (or segregated share)
which separately must satisfy the require-
ments of section 401(a)(9) and may not be
aggregated with other separate accounts
(or segregated shares) of the employee
for purposes of satisfying section 401(a)
(9). Except as otherwise provided in para-
graph (f)(2)(ii) of this section, distribution
of a separate account allocated to an alter-
nate payee pursuant to a QDRO must be
made in accordance with section 401(a)
(9). For example, distributions of the sep-
arate account will satisfy section 401(a)
(9)(A) if required minimum distributions
from the separate account during the em-
ployee’s lifetime begin no later than the
employee’s required beginning date and
the required minimum distribution is de-
termined in accordance with §1.401(a)(9)-
5 for each distribution calendar year using
an applicable denominator determined
under §1.401(a)(9)-5(c) (determined by
treating the spousal alternate payee as the
employee’s spouse).
(B) Separate accounts after the death
of the employee. The determination of
whether distributions from the separate
account after the death of the employee
to the alternate payee will be made in ac-
cordance with section 401(a)(9)(B)(i) or
in accordance with section 401(a)(9)(B)
(ii) or (iii) and (iv) will depend on wheth-
er distributions have begun as determined
under §1.401(a)(9)-2(a) (which provides,
in general, that distributions are not treat-
ed as having begun until the employee’s
required beginning date even though pay-
ments may actually have begun before
that date). For example, if the alternate
payee dies before the employee, and if
distributions of the separate account al-
located to the alternate payee pursuant to
the QDRO are to be made to the alternate
payee’s beneficiary, then that beneficiary
may be treated as a designated beneficiary
for purposes of determining the required
minimum distribution from the separate
account after the death of the employee
provided that the beneficiary of the alter-
nate payee is an individual who is a ben-
eficiary under the plan or specified to or
in the plan. Specification in or pursuant to
the QDRO is treated as specification to the
plan.
(ii) Satisfaction of section 401(a)(9)
requirements. Distribution of the separate
account allocated to an alternate payee
pursuant to a QDRO satisfies the require-
ments of section 401(a)(9)(A)(ii) if the
separate account is distributed, beginning
no later than the employee’s required be-
ginning date, over the life of the alternate
payee (or over a period not extending be-
yond the life expectancy of the alternate
payee). Also if, pursuant to §1.401(a)
(9)-3(b)(4)(iii) or (c)(5)(iii), the plan per-
mits the employee to elect the distribution
method that will apply upon the death of
the employee, that election is to be made
only by the alternate payee for purposes
of distributing the alternate payee’s sep-
arate account. If the alternate payee dies
after distribution of the alternate payee’s
separate account has begun (determined
under §1.401(a)(9)-2(a)(3)) but before
the employee dies, distribution of the re-
maining portion of that portion of the ben-
efit allocated to the alternate payee must
be made in accordance with the rules in
§1.401(a)(9)-5(c) or §1.401(a)(9)-6(a) for
distributions during the life of the employ-
ee. Only after the death of the employee is
the amount of the required minimum dis-
tribution determined in accordance with
the rules in §1.401(a)(9)-5(d) or §1.401(a)
(9)-6(b).
(3) Other situations. If a QDRO does
not provide that an employee’s benefit is
to be divided but provides that a portion of
an employee’s benefit (otherwise payable
to the employee) is to be paid to an alter-
nate payee, that portion is not treated as a
separate account (or segregated share) of

Bulletin No. 2022–11 881 March 14, 2022
the employee. Instead, that portion is ag-
gregated with any amount distributed to
the employee and treated as having been
distributed to the employee for purposes
of determining whether section 401(a)
(9) has been satisfied with respect to that
employee.
(e) Application of section 401(a)(9)
pending determination of whether a do-
mestic relations order is a QDRO is being
made. A plan does not fail to satisfy the
requirements of section 401(a)(9) merely
because it fails to distribute an amount
otherwise required to be distributed by
section 401(a)(9) during the period in
which the issue of whether a domestic
relations order is a QDRO is being de-
termined pursuant to section 414(p)(7),
provided that the period does not extend
beyond the 18-month period described in
section 414(p)(7)(E). To the extent that a
distribution otherwise required under sec-
tion 401(a)(9) is not made during this pe-
riod, any segregated amounts, as defined
in section 414(p)(7)(A), are treated as
though the amounts are not vested during
the period and any distributions with re-
spect to those amounts must be made un-
der the relevant rules for nonvested ben-
efits described in either §1.401(a)(9)-5(g)
or §1.401(a)(9)-6(f), as applicable.
(f) Application of section 401(a)(9)
when insurer is in state delinquency pro-
ceedings. A plan does not fail to satisfy the
requirements of section 401(a)(9) merely
because an individual’s distribution from
the plan is less than the amount otherwise
required to satisfy section 401(a)(9) be-
cause distributions were being paid under
an annuity contract issued by a life insur-
ance company in state insurer delinquen-
cy proceedings and have been reduced or
suspended by reason of those state pro-
ceedings. To the extent that a distribution
otherwise required under section 401(a)
(9) is not made during the state insurer
delinquency proceedings, that amount
and any additional amount accrued during
that period are treated as though those
amounts are not vested during that period
and any distributions with respect to those
amounts must be made under the relevant
rules for nonvested benefits described in
either §1.401(a)(9)-5(g) or §1.401(a)(9)-
6(f), as applicable.
(g) In-service distributions required to
satisfy section 401(a)(9). A plan does not
fail to qualify as a pension plan within the
meaning of section 401(a) solely because
the plan permits distributions to commence
to an employee on or after the employee’s
required beginning date (as determined in
accordance with §1.401(a)(9)-2(b)) even
though the employee has not retired or
attained the normal retirement age under
the plan as of the date on which the dis-
tributions commence. This rule applies
without regard to whether the employee is
a 5-percent owner with respect to the plan
year ending in the calendar year in which
distributions commence.
(h) TEFRA section 242(b) elections—
(1) In general. Even though the distribu-
tion requirements added by the Tax Equi-
ty and Fiscal Responsibility Act of 1982,
Public Law 97-248, 96 Stat. 324 (1982)
(TEFRA), were retroactively repealed
in 1984, the transitional election rule in
section 242(b) of TEFRA (referred to as
a section 242(b)(2) election in this para-
graph (h)) was preserved. While sections
401(a)(11) and 417 must be satisfied with
respect to any distribution subject to those
requirements, satisfaction of those re-
quirements is not considered a revocation
of the section 242(b) election.
(2) Application of section 242(b) elec-
tion after transfer—(i) Section 242(b)(2)
election made under transferor plan. If
an amount is transferred from one plan
(transferor plan) to another plan (transfer-
ee plan), the amount transferred may be
distributed in accordance with a section
242(b)(2) election made under the trans-
feror plan if the employee did not elect
to have the amount transferred and if the
transferee plan separately accounts for the
amount transferred. However, only the
benefit attributable to the amount trans-
ferred, plus earnings thereon, may be dis-
tributed in accordance with the section
242(b)(2) election made under the trans-
feror plan. If the employee elected to have
the amount transferred or the transferee
plan does not separately account for the
amount transferred, the transfer is treat-
ed as a distribution and rollover of the
amount transferred for purposes of this
section.
(ii) Section 242(b)(2) election made
under transferee plan. If an amount is
transferred from one plan to another
plan, the amount transferred may not be
distributed in accordance with a section
242(b)(2) election made under the trans-
feree plan. If a section 242(b)(2) election
was made under the transferee plan, the
transferee plan must separately account
for the amount transferred. If the trans-
feree plan does not separately account
for the amount transferred, the section
242(b)(2) election under the transferee
plan is revoked, and subsequent distribu-
tions by the transferee plan must satisfy
section 401(a)(9).
(iii) Spinoff, merger, or consolidation
treated as transfer. A spinoff, merger, or
consolidation, as defined in §1.414(l)-
1(b), is treated as a transfer for purposes
of the section 242(b)(2) election.
(3) Application of section 242(b) elec-
tion after rollover. If an amount is distrib-
uted from one plan (distributing plan) and
rolled over into another plan (receiving
plan), the amount rolled over must be dis-
tributed from the receiving plan in accor-
dance with section 401(a)(9) whether or
not the employee made a section 242(b)
(2) election under the distributing plan.
Further, if the amount rolled over was not
distributed in accordance with the elec-
tion, the election under the distributing
plan is revoked and all subsequent distri-
butions by the distributing plan must sat-
isfy section 401(a)(9). Finally, if the em-
ployee made a section 242(b)(2) election
under the receiving plan and the election
is still in effect, the receiving plan must
separately account for the amount rolled
over and distribute that amount in accor-
dance with section 401(a)(9). If the re-
ceiving plan does not separately account
for the amounts rolled over, any section
242(b)(2) election under the receiving
plan is revoked and subsequent distribu-
tions under the receiving plan must satisfy
section 401(a)(9).
(4) Revocation of section 242(b) elec-
tion—(i) In general. A section 242(b)(2)
election may be revoked after the required
beginning date under section 401(a)(9)
(C). However, if the section 242(b)(2)
election is revoked after the required be-
ginning date, and the total amount of the
distributions that would have been re-
quired prior to the date of the revocation
in order to satisfy section 401(a)(9), but
for the section 242(b)(2) election, have
not been made, then—
(A) The catch-up distribution described
in paragraph (h)(4)(ii) of this section must

March 14, 2022 882 Bulletin No. 2022–11
be made by the end of the calendar year
following the calendar year in which the
revocation occurs; and
(B) Distributions must continue in ac-
cordance with section 401(a)(9).
(ii) Catch-up distribution. The catch-
up distribution must be equal to the total
amount not yet distributed that would
have been required to be distributed to sat-
isfy the requirements of section 401(a)(9).
Par. 3. Section 1.401(a)(9)-9 is amend-
ed as follows:
1. In the title, remove the phrase “dis-
tribution period” and add in its place the
phrase “uniform lifetime”.
2. In paragraph (a), remove the phrase
“applicable distribution period” and add
in its place the phrase “uniform lifetime”.
3. In paragraph (c), remove the phrase
“distribution period” and add in its place
the phrase “applicable denominator”.
4. In the heading of the second col-
umn of Table 2 to paragraph (c), remove
the phrase “Distribution period” and
add in its place the phrase “Applicable
denominator”.
5. In paragraph (f)(2)(i), remove the
phrase “distribution period that applies”
and add in its place the phrase “applicable
denominator”.
6. In paragraph (f)(2)(i), remove the
phrase “applicable distribution period”
and add in its place the phrase “applicable
denominator”.
7. In the heading of paragraph (f)
(2)(ii), remove the phrase “distribution
period” and add in its place the word
“denominator”.
8. In the heading of paragraph (f)(2)(ii)
(A), remove the phrase “Distribution peri-
od” and add in its place the phrase “Appli-
cable denominator”.
9. In paragraph (f)(2)(ii)(A), remove
the phrase “distribution period that ap-
plies” and add in its place the phrase “ap-
plicable denominator”.
10. In paragraph (f)(2)(ii)(A), remove
the phrase “resulting distribution period”
and add in its place the phrase “resulting
applicable denominator”.
11. In paragraph (f)(2)(ii)(A), remove
the last sentence.
12. In paragraph (f)(2)(ii)(B), remove
the phrase “distribution period that would
have applied” and add in its place the
phrase “denominator that would have
applied”.
13. In paragraph (f)(2)(ii)(B), remove
the phrase “period applicable” and add in
its place the phrase “life expectancy”.
14. In paragraph (f)(2)(ii)(B), remove
the phrase “(the original distribution pe-
riod, reduced by 1 year)” and add in its
place the phrase “(the original life expec-
tancy, reduced by 1 year)”.
15. In paragraph (f)(2)(ii)(B), remove
the phrase “applicable distribution period”
and add in its place the phrase “applicable
denominator”.
16. In paragraph (f)(2)(ii)(B), remove
the last sentence.
Par. 4. Revise §1.402(c)-2 to read as
follows:
§1.402(c)-2 Eligible rollover
distributions
(a) Overview of rollover and related
statutory provisions—(1) General rule—
(i) Rollover of distribution paid to em-
ployee. Under section 402(c), any portion
of a distribution paid to an employee from
a qualified plan that is an eligible rollover
distribution described in section 402(c)
(4) may be rolled over to an eligible re-
tirement plan described in section 402(c)
(8)(B). See paragraph (j) of this section
for rules relating to distributions paid
to a surviving spouse or a non-spousal
beneficiary.
(ii) Exclusion from income. Except as
otherwise provided in this section, if an
eligible rollover distribution is paid to an
employee, then the amount distributed is
not currently includible in gross income,
provided that it is contributed to an eligi-
ble retirement plan no later than the 60th
day following the day on which the em-
ployee received the distribution. However,
if all or any portion of an amount equal to
the amount withheld is not contributed as
a rollover, it is included in the employee’s
gross income to the extent required under
section 402(a), and also may be subject to
the 10-percent additional income tax un-
der section 72(t).
(iii) Definition of eligible retirement
plan—(A) In general. An eligible retire-
ment plan means an IRA described in
paragraph (a)(1)(iii)(B)(1) of this section
or a qualified plan described in paragraph
(a)(1)(iii)(B)(2) of this section. In addi-
tion, an eligible deferred compensation
plan described in section 457(b) that is
maintained by an employer described in
section 457(e)(1)(A) is treated as an eli-
gible retirement plan, but only if the plan
separately accounts for the amount of the
rollover.
(B) Definitions of IRA and qualified
plan. For purposes of section 402(c) and
this section—
(1) An IRA is an individual retirement
account described in section 408(a) or an
individual retirement annuity (other than
an endowment contract) described in sec-
tion 408(b); and
(2) A qualified plan is an employees’
trust described in section 401(a) that is
exempt from tax under section 501(a), an
annuity plan described in section 403(a),
or an annuity contract described in section
403(b).
(iv) Multiple distributions. If more
than one distribution is received by an
employee from a qualified plan during
a taxable year, the 60-day deadline ap-
plies separately to each distribution. Be-
cause the amount withheld as income tax
under section 3405(c) is considered an
amount distributed under section 402(c),
an amount equal to all or any portion of
the amount withheld may be contributed
as a rollover to an eligible retirement plan
within the 60-day period in addition to the
net amount of the eligible rollover distri-
bution actually received by the employee.
(v) Definition of rollover. For purposes
of section 402(c) and this section, a roll-
over is—
(A) A direct rollover as described in
§1.401(a)(31)-1, Q&A-3;
(B) A contribution of an eligible roll-
over distribution to an eligible retirement
plan that, except as provided in paragraph
(b)(2) of this section, satisfies the time pe-
riod requirement in paragraph (a)(1)(ii) of
this section and the designation require-
ment described in paragraph (k)(1) of this
section; or
(C) A repayment of a distribution that
is treated as a rollover, as described in
paragraph (a)(1)(vi) of this section.
(vi) Certain repayments treated as roll-
overs. The repayment of a distribution is
treated as a rollover if that treatment is
prescribed under another statutory pro-
vision. For example, the repayment of a
qualified disaster distribution under sec-
tion 302 of Division EE of the Consolidat-
ed Appropriations Act, 2021, Public Law

Bulletin No. 2022–11 883 March 14, 2022
116-260, 134 Stat. 1182 (2020) is treated
as a rollover for purposes of this section.
(2) Related Internal Revenue Code
provisions—(i) Direct rollover op-
tion. Section 401(a)(31) requires qualified
plans to provide a distributee of an eligible
rollover distribution the option to elect to
have the distribution paid directly to an el-
igible retirement plan in a direct rollover.
See §1.401(a)(31)-1 for further guidance
concerning this direct rollover option.
(ii) Notice requirement. Section 402(f)
requires the plan administrator of a qual-
ified plan to provide, within a reasonable
time before making an eligible rollover
distribution, a written explanation to the
distributee of the distributee’s right to
elect a direct rollover and the withholding
consequences of not making that election.
The explanation also is required to pro-
vide certain other relevant information re-
lating to the taxation of distributions. See
§1.402(f)-1 for guidance concerning the
written explanation required under section
402(f).
(iii) Mandatory income tax withhold-
ing. If a distributee of an eligible rollover
distribution does not elect to have the eligi-
ble rollover distribution paid directly from
the plan to an eligible retirement plan in
a direct rollover under section 401(a)(31),
the eligible rollover distribution is subject
to mandatory income tax withholding un-
der section 3405(c). See §31.3405(c)-1 of
this chapter for provisions relating to the
withholding requirements applicable to
eligible rollover distributions.
(iv) Section 403(b) annuities. See
§1.403(b)-7(b) for guidance concerning
the direct rollover requirements for distri-
butions from annuities described in sec-
tion 403(b).
(3) Applicability date—(i) In general.
The rules provided in this section apply to
any distribution made on or after January
1, 2022.
(ii) Distributions prior to January
1, 2022. For any distribution made be-
fore January 1, 2022, the rules of 26
CFR 1.402(c)-2 and 26 CFR 1.402(c)-
3 (as they appeared in the April 1, 2021
edition of 26 CFR part 1) apply. Alterna-
tively, the rules provided in this section
may be applied to those distributions.
(b) Special rules—(1) Rules related
to Roth accounts—(i) Treatment of Roth
conversions. If all or any portion of an
eligible rollover distribution that is rolled
over to a Roth IRA is not from a desig-
nated Roth account described in section
402A, then the amount rolled over to the
Roth IRA is included in the employee’s
gross income to the extent required under
section 402(a) (but generally is not sub-
ject to the 10-percent additional income
tax under section 72(t)).
(ii) Treatment of distributions from
designated Roth accounts. A distribution
from a designated Roth account may be
rolled over only to another designat-
ed Roth account or to a Roth IRA. See
§1.402A-1, Q&A-5 for rules that apply to
such a rollover.
(2) Extensions of and exceptions to 60-
day deadline—(i) Waiver of 60-day dead-
line. The Commissioner may waive the
60-day deadline described in paragraph
(a)(1)(ii) of this section if the failure to
waive that requirement would be against
equity or good conscience, including ca-
sualty, disaster, or other events beyond the
reasonable control of the individual with
respect to such requirement. See section
402(c)(3)(B).
(ii) Frozen deposits. The 60-day pe-
riod described in paragraph (a)(1)(ii) of
this section does not include any peri-
od during which the amount transferred
to the employee is a frozen deposit de-
scribed in section 402(c)(7)(B). The 60-
day period also does not end earlier than
10 days after that amount ceases to be a
frozen deposit.
(iii) Exception for qualified plan loan
offsets. See paragraph (g) of this section
for the timing requirements related to the
rollover of a qualified plan loan offset
amount.
(iv) Other distributions treated as
rollovers. In the case of a repayment of
a distribution treated as a rollover as de-
scribed in paragraph (a)(1)(vi) of this sec-
tion, see the applicable statutory provision
and accompanying regulations, if any, for
the timing requirements relating to the
repayment.
(3) Special rules for distribution that
includes basis—(i) Rollover of basis to
IRA. If an eligible rollover distribution in-
cludes some or all of an employee’s basis
(that is, the employee’s investment in the
contract), then the portion of the distribu-
tion that is allocable to the employee’s ba-
sis may be rolled over to an IRA.
(ii) Rollover of basis to qualified
trust must be done through direct trust-
ee-to-trustee transfer. If an eligible roll-
over distribution includes some or all of
an employee’s basis, then the portion of an
eligible rollover distribution that is alloca-
ble to the employee’s basis may be rolled
over to a qualified plan only through a
direct trustee-to-trustee transfer. In that
case, the qualified trust or annuity con-
tract must provide for separate accounting
of the amount transferred (and earnings
on that amount) including separately ac-
counting for the portion of the distribution
that includes an employee’s basis and the
portion of the distribution that does not in-
clude basis.
(iii) Rollover of basis to section 457(b)
plans not permitted. The portion of an eli-
gible rollover distribution that is allocable
to an employee’s basis may not be rolled
over to an eligible deferred compensation
plan described in section 457(b).
(iv) Rollover of portion of distribution.
If an eligible rollover distribution includes
some or all of an employee’s basis and
less than the entire distribution is being
rolled over, then the amount rolled over is
treated as consisting first of the portion of
the distribution that is not allocable to the
employee’s basis.
(4) Special rules for distributions that
include property—(i) In general. Except
as provided in paragraph (b)(4)(ii) of this
section, if an eligible rollover distribution
consists of property other than money,
then, only that property may be rolled
over to an eligible retirement plan.
(ii) Rollover of proceeds permitted. In
the case of an eligible rollover distribution
that consists of property other than money,
the proceeds of the sale of that property
may be rolled over to an eligible retire-
ment plan. However, to the extent those
proceeds exceed the property’s fair market
value at the time of the sale, that excess
may not be rolled over. See section 402(c)
(6)(C) and (D) for other rules relating to
the sale of distributed property.
(c) Definition of eligible rollover dis-
tribution—(1) General rule. Unless spe-
cifically excluded, an eligible rollover
distribution means any distribution to
an employee of all or any portion of the
balance to the credit of the employee in
a qualified plan. Thus, except as specifi-
cally provided in paragraph (c)(2) or (3)

March 14, 2022 884 Bulletin No. 2022–11
of this section, any amount distributed to
an employee from a qualified plan is an
eligible rollover distribution, regardless of
whether it is a distribution of a benefit that
is protected under section 411(d)(6).
(2) Exceptions. An eligible rollover dis-
tribution does not include the following:
(i) Any distribution that is one of a
series of substantially equal periodic
payments made (not less frequently than
annually) over any one of the following
periods—
(A) The life of the employee (or the
joint lives of the employee and the em-
ployee’s designated beneficiary);
(B) The life expectancy of the employ-
ee (or the joint life and last survivor ex-
pectancy of the employee and the employ-
ee’s designated beneficiary); or
(C) A specified period of ten years or
more;
(ii) Any distribution to the extent the
distribution is a required minimum distri-
bution under section 401(a)(9); or
(iii) Any distribution which is made on
account of hardship.
(3) Other amounts not treated as eligi-
ble rollover distributions. The following
amounts are not treated as eligible roll-
over distributions:
(i) Elective deferrals (as defined in
section 402(g)(3)) and employee contri-
butions that, pursuant to rules prescribed
by the Commissioner in revenue rulings,
notices, or other guidance published
in the Internal Revenue Bulletin (see
§601.601(d) of this chapter), are returned
to the employee (together with the income
allocable thereto) in order to comply with
the section 415 limitations;
(ii) Corrective distributions of excess
deferrals as described in §1.402(g)-1(e)
(3), together with the income allocable to
these corrective distributions;
(iii) Corrective distributions of ex-
cess contributions under a qualified cash
or deferred arrangement described in
§1.401(k)-2(b)(2) and excess aggregate
contributions described in §1.401(m)-2(b)
(2), together with the income allocable to
these distributions;
(iv) Loans that are treated as deemed
distributions pursuant to section 72(p);
(v) Subject to the rules of paragraph (c)
(4) of this section, dividends paid on em-
ployer securities as described in section
404(k);
(vi) The costs of life insurance cover-
age includible in the employee’s income
under section 72(m)(3)(B);
(vii) Prohibited allocations that are
treated as deemed distributions pursuant
to section 409(p);
(viii) Distributions that are permissible
withdrawals from an eligible automat-
ic contribution arrangement within the
meaning of section 414(w);
(ix) Distributions of premiums for
accident or health insurance under
§1.402(a)-1(e)(1)(i);
(x) Deemed distributions with respect
to collectibles pursuant to section 408(m);
and
(xi) Similar items designated by the
Commissioner in revenue rulings, notices,
and other guidance published in the Inter-
nal Revenue Bulletin. See §601.601(d) of
this chapter.
(4) Dividends reinvested in employer
securities. Dividends paid to an employ-
ee stock ownership plan (as defined in
section 4975(e)(7)) that are reinvested in
employer securities pursuant to a partici-
pant election under section 404(k)(2)(A)
(iii)(II) are included in the participant’s
account balance and lose their character
as dividends when subsequently distrib-
uted from the account. As a result, these
amounts are eligible rollover distributions
if they otherwise meet the requirements of
this paragraph (c).
(d) Determination of substantially
equal periodic payments—(1) General
rule. For purposes of paragraph (c)(2)(i)
of this section, and except as provided
in this paragraph (d) or paragraph (e) of
this section, whether a series of payments
is a series of substantially equal periodic
payments over a specified period is deter-
mined at the time payments begin, and by
following the principles of section 72(t)
(2)(A)(iv), without regard to contingen-
cies or modifications that have not yet
occurred. Thus, for example, a joint and
50-percent survivor annuity will be treat-
ed as a series of substantially equal pay-
ments at the time payments commence, as
will a joint and survivor annuity that pro-
vides for increased payments to the em-
ployee if the employee’s beneficiary dies
before the employee. Similarly, for pur-
poses of determining if a disability benefit
payment is part of a series of substantially
equal payments for a period described in
section 402(c)(4)(A), any contingency un-
der which payments cease upon recovery
from the disability may be disregarded.
(2) Certain supplements disregard-
ed. For purposes of determining whether a
distribution is one of a series of payments
that are substantially equal, social security
supplements described in section 411(a)
(9) are disregarded. For example, if a dis-
tributee receives a life annuity of $500 per
month, plus a social security supplement
consisting of payments of $200 per month
until the distributee reaches the age at
which social security benefits of not less
than $200 a month begin, the $200 sup-
plemental payments are disregarded and,
therefore, each monthly payment of $700
made before the social security age and
each monthly payment of $500 made af-
ter the social security age is treated as one
of a series of substantially equal periodic
payments for life. A series of payments
that are not substantially equal solely be-
cause the amount of each payment is re-
duced upon attainment of social security
retirement age (or, alternatively, upon
commencement of social security early re-
tirement, survivor, or disability benefits) is
also treated as substantially equal as long
as the reduction in the actual payments is
level and does not exceed the applicable
social security benefit.
(3) Changes in the amount of payments
or the distributee. If the amount (or, if
applicable, the method of calculating the
amount) of the payments changes so that
subsequent payments are not substantially
equal to prior payments, then a new deter-
mination must be made as to whether the
remaining payments are a series of sub-
stantially equal periodic payments over a
period specified in paragraph (c)(2)(i) of
this section. This determination is made
without taking into account payments
made or the years of payment that elapsed
prior to the change. However, a new de-
termination is not made merely because,
upon the death of the employee, the em-
ployee’s beneficiary becomes the distribu-
tee. Thus, if distributions commence over
a period that is at least as long as either the
first annuitant’s life or 10 years, then sub-
stantially equal payments to the survivor
are not eligible rollover distributions even
though the payment period remaining af-
ter the death of the employee is or may be
less than the period described in section

Bulletin No. 2022–11 885 March 14, 2022
402(c)(4)(A). For example, substantially
equal periodic payments made under a
life annuity with a five-year term certain
would not be an eligible rollover distri-
bution even when paid after the death of
the employee with three years remaining
under the term certain.
(4) Defined contribution plans. The fol-
lowing rules apply in determining whether
a series of payments from a defined contri-
bution plan constitutes a series of substan-
tially equal periodic payments for a period
described in section 402(c)(4)(A)—
(i) Declining balance of years. A se-
ries of payments from an account balance
under a defined contribution plan over a
period is considered a series of substan-
tially equal periodic payments over that
period if, for each year, the amount of the
distribution is calculated by dividing the
account balance by the number of years
remaining in the period. For example, a
series of payments is considered substan-
tially equal payments over 10 years if the
series is determined as follows. In year 1,
the annual payment is the account balance
divided by 10; in year 2, the annual pay-
ment is the remaining account balance di-
vided by 9; and so on until year 10 when
the entire remaining balance is distributed.
(ii) Reasonable actuarial assump-
tions. If an employee’s account balance
under a defined contribution plan is to
be distributed in annual installments of a
specified amount until the account balance
is exhausted, then, for purposes of deter-
mining if the period of distribution is a pe-
riod described in section 402(c)(4)(A), the
period of years over which the installments
will be distributed must be determined us-
ing reasonable actuarial assumptions. For
example, if an employee has an account
balance of $100,000, the employee elects
distributions of $12,000 per year until the
account balance is exhausted, and the fu-
ture rate of return is assumed to be 5% per
year, the account balance will be exhaust-
ed in approximately 12 years. Similarly, if
the same employee elects a fixed annual
distribution amount and the fixed annual
amount is less than or equal to $10,000,
it is reasonable to assume that the future
rate of return will be greater than 0% and,
thus, the account will not be exhausted in
less than 10 years.
(e) Determination of whether a payment
is an independent payment—(1) Definition
of independent payments. Except as pro-
vided in paragraph (e)(2) and (3) of this
section, a payment is treated as indepen-
dent of the payments in a series of sub-
stantially equal payments, and thus not
part of the series described in paragraph
(c)(2)(i) of this section, if the payment
is substantially larger or smaller than the
other payments in the series. An inde-
pendent payment is an eligible rollover
distribution if it is not otherwise except-
ed from the definition of eligible rollover
distribution. This rule applies regardless
of whether the payment is made before,
with, or after payments in the series. For
example, if an employee elects a single
payment of half of the account balance
with the remainder of the account balance
paid over the life expectancy of the dis-
tributee, the single payment is treated as
independent of the payments in the series
and is an eligible rollover distribution un-
less otherwise excepted. Similarly, if an
employee’s surviving spouse receives a
survivor life annuity of $1,000 per month
plus a single payment on account of death
of $7,500, the single payment is treated as
independent of the payments in the annu-
ity and is an eligible rollover distribution
unless otherwise excepted.
(2) Special rules—(i) Administrative
error or delay. If, due solely to reasonable
administrative error or delay in payment,
there is an adjustment after the annuity
starting date to the amount of any pay-
ment in a series of payments that other-
wise would constitute a series of substan-
tially equal payments described in section
402(c)(4)(A) and this section, the adjusted
payment or payments are treated as part
of the series of substantially equal peri-
odic payments and are not treated as in-
dependent of the payments in the series.
For example, if, due solely to reasonable
administrative delay, the first payment of a
life annuity is delayed by two months and
reflects an additional two months’ worth
of benefits, that payment is treated as a
substantially equal payment in the series
rather than as an independent payment.
The result does not change merely be-
cause the amount of the adjustment is paid
in a separate supplemental payment.
(ii) Supplemental payments for annui-
tants. A supplemental payment from a de-
fined benefit plan to an annuitant (that is, a
retiree or beneficiary) is treated as part of
a series of substantially equal payments,
rather than as an independent payment,
provided that the following conditions are
met—
(A) The supplement is a benefit in-
crease for annuitants;
(B) The amount of the supplement is
determined in a consistent manner for all
similarly situated annuitants;
(C) The supplement is paid to annu-
itants who are otherwise receiving pay-
ments that would constitute substantially
equal periodic payments; and
(D) The aggregate supplement is less
than or equal to the greater of 10% of the
annual rate of payment for the annuity, or
$750.
(iii) Final payment in a series. If a
payment in a series of payments from
an account balance under a defined con-
tribution plan represents the remaining
balance in the account and is substantially
less than the other payments in the series,
the final payment must nevertheless be
treated as a payment in the series of sub-
stantially equal payments and may not be
treated as an independent payment if the
other payments in the series are substan-
tially equal and the payments are for a
period described in section 402(c)(4)(A)
based on the rules provided in paragraph
(d)(4)(ii) of this section. Thus, the final
payment will not be an eligible rollover
distribution.
(3) Additional guidance. The Commis-
sioner, in revenue rulings, notices, and
other guidance published in the Internal
Revenue Bulletin, may provide addition-
al rules for determining what is an inde-
pendent payment under paragraph (e)
(1) of this section and may prescribe a
higher amount than the $750 amount in
paragraph (e)(2)(ii)(D) of this section. See
§601.601(d) of this chapter.
(f) Determination of whether a dis-
tribution is a required minimum distri-
bution—(1) Determination for calendar
year of distribution. Except as provided in
paragraphs (f)(2) and (3) of this section,
if a minimum distribution is required for
a calendar year, then the amounts distrib-
uted during that calendar year are treated
as required minimum distributions under
section 401(a)(9) to the extent that the to-
tal minimum distribution required under
section 401(a)(9) for the calendar year
has not been satisfied (and accordingly,

March 14, 2022 886 Bulletin No. 2022–11
those amounts are not eligible rollover
distributions). For example, if an em-
ployee is required under section 401(a)
(9) to receive a minimum distribution for
a calendar year of $5,000 and the employ-
ee receives a total of $7,200 in that year,
the first $5,000 distributed will be treated
as the required minimum distribution and
will not be an eligible rollover distribu-
tion, and the remaining $2,200 will be an
eligible rollover distribution if it other-
wise qualifies. If the total section 401(a)
(9) required minimum distribution for a
calendar year prior to the calendar year of
the distribution is not distributed in that
calendar year (for example, when the dis-
tribution for the calendar year in which
the employee reaches age 72 is made on
April 1 of the following calendar year),
then, the amount that was required to be
distributed, but not distributed, is added
to the amount required to be distributed
for the next calendar year in determining
the portion of any distribution in the next
calendar year that is a required minimum
distribution.
(2) Distribution before first distribution
calendar year. Any amount that is paid to
an employee before January 1 of the first
distribution calendar year (as described
in §1.401(a)(9)-5(a)(2)(ii)) is not treated
as required under section 401(a)(9) and,
thus, is an eligible rollover distribution if
it otherwise qualifies.
(3) Special rule for annuities. In the
case of annuity payments from a defined
benefit plan, or under an annuity contract
purchased from an insurance company
(including a qualified plan distributed an-
nuity contract (as defined in paragraph (h)
of this section)), the entire amount of any
annuity payment made on or after January
1 of the first distribution calendar year (as
described in §1.401(a)(9)-5(a)(2)(ii)) is
treated as an amount required under sec-
tion 401(a)(9) and, thus, is not an eligible
rollover distribution.
(g) Treatment of plan loan offset
amounts—(1) General rule. A distribution
of a plan loan offset amount, as defined in
paragraph (g)(3)(i) of this section (includ-
ing a qualified plan loan offset amount, a
type of plan loan offset amount defined
in paragraph (g)(3)(ii) of this section),
is an eligible rollover distribution if it is
described in paragraph (c) of this sec-
tion. See §1.401(a)(31)-1, Q&A-16, for
guidance concerning the offering of a di-
rect rollover of a plan loan offset amount.
See also §31.3405(c)-1, Q&A-11, of this
chapter for guidance concerning special
withholding rules with respect to plan
loan offset amounts.
(2) Rollover period for a plan loan off-
set amount—(i) Plan loan offset amount
that is not a qualified plan loan offset
amount. A distribution of a plan loan off-
set amount that is an eligible rollover dis-
tribution and that is not a qualified plan
loan offset amount may be rolled over
by the employee to an eligible retirement
plan within the 60-day period set forth in
section 402(c)(3)(A).
(ii) Plan loan offset amount that is a
qualified plan loan offset amount. A dis-
tribution of a plan loan offset amount that
is an eligible rollover distribution and that
is a qualified plan loan offset amount may
be rolled over by the employee to an eli-
gible retirement plan within the period set
forth in section 402(c)(3)(C), which is the
individual’s tax filing due date (including
extensions) for the taxable year in which
the offset is treated as distributed from a
qualified employer plan.
(3) Definitions—(i) Plan loan offset
amount. For purposes of section 402(c), a
plan loan offset amount is the amount by
which, under the plan terms governing a
plan loan, an employee’s accrued benefit
is reduced (offset) in order to repay the
loan (including the enforcement of the
plan’s security interest in an employee’s
accrued benefit). A distribution of a plan
loan offset amount can occur in a variety
of circumstances, for example, when the
terms governing a plan loan require that,
in the event of the employee’s termina-
tion of employment or request for a dis-
tribution, the loan be repaid immediately
or treated as in default. A distribution of
a plan loan offset amount also occurs
when, under the terms governing the plan
loan, the loan is cancelled, accelerated,
or treated as if it were in default (for ex-
ample, when the plan treats a loan as in
default upon an employee’s termination
of employment or within a specified pe-
riod thereafter). A distribution of a plan
loan offset amount is an actual distribu-
tion, not a deemed distribution under sec-
tion 72(p).
(ii) Qualified plan loan offset amount.
For purposes of section 402(c), a qualified
plan loan offset amount is a plan loan
offset amount that satisfies the following
requirements:
(A) The plan loan offset amount is
treated as distributed from a qualified em-
ployer plan to an employee or beneficiary
solely by reason of the termination of the
qualified employer plan, or the failure to
meet the repayment terms of the loan be-
cause of the severance from employment
of the employee; and
(B) The plan loan offset amount relates
to a plan loan that met the requirements of
section 72(p)(2) immediately prior to the
termination of the qualified employer plan
or the severance from employment of the
employee, as applicable.
(iii) Qualified employer plan. For pur-
poses of section 402(c) and this section, a
qualified employer plan is a qualified em-
ployer plan as defined in section 72(p)(4).
(4) Special rules for qualified plan
loan offset amounts—(i) Definition of sev-
erance from employment. For purposes
of paragraph (g)(3)(ii)(A) of this section,
whether an employee has a severance
from employment with the employer that
maintains the qualified employer plan is
determined in the same manner as under
§1.401(k)-1(d)(2). Thus, an employee has
a severance from employment when the
employee ceases to be an employee of the
employer maintaining the plan.
(ii) Offset because of severance from
employment. A plan loan offset amount is
treated as distributed from a qualified em-
ployer plan to an employee or beneficiary
solely by reason of the failure to meet the
repayment terms of a plan loan because of
severance from employment of the em-
ployee if the plan loan offset:
(A) Relates to a failure to meet the re-
payment terms of the plan loan, and
(B) Occurs within the period beginning
on the date of the employee’s severance
from employment and ending on the first
anniversary of that date.
(5) Examples. The following examples
illustrate the rules with respect to plan
loan offset amounts, including qualified
plan loan offset amounts, in this paragraph
(g) and in §§1.401(a)(31)-1, Q&A-16, and
31.3405(c)-1, Q&A-11, of this chapter.
For purposes of these examples, each ref-
erence to a plan refers to a qualified em-
ployer plan as described in section 72(p)
(4).

Bulletin No. 2022–11 887 March 14, 2022
(i) Example 1—(A) In 2020, Employee A has
an account balance of $10,000 in Plan Y, of which
$3,000 is invested in a plan loan to Employee A
that is secured by Employee A’s account balance in
Plan Y. Employee A has made no after-tax employee
contributions to Plan Y. The plan loan meets the re-
quirements of section 72(p)(2). Plan Y does not pro-
vide any direct rollover option with respect to plan
loans. Employee A severs from employment on June
15, 2020. After severance from employment, Plan Y
accelerates the plan loan and provides Employee A
90 days to repay the remaining balance of the plan
loan. Employee A, who is under the age set forth in
section 401(a)(9)(C)(i)(I), does not repay the loan
within the 90 days and instead elects a direct rollover
of Employee A’s entire account balance in Plan Y.
On September 18, 2020 (within the 12-month period
beginning on the date that Employee A severed from
employment), Employee A’s outstanding loan is off-
set against the account balance.
(B) In order to satisfy section 401(a)(31), Plan
Y must make a direct rollover by paying $7,000 di-
rectly to the eligible retirement plan chosen by Em-
ployee A. When Employee A’s account balance was
offset by the amount of the $3,000 unpaid loan bal-
ance, Employee A received a plan loan offset amount
(equivalent to $3,000) that is an eligible rollover dis-
tribution. However, under §1.401(a)(31)-1, Q&A-
16, Plan Y satisfies section 401(a)(31), even though a
direct rollover option was not provided with respect
to the $3,000 plan loan offset amount.
(C) No withholding is required under section
3405(c) on account of the distribution of the $3,000
plan loan offset amount because no cash or other
property (other than the plan loan offset amount) is
received by Employee A from which to satisfy the
withholding.
(D) The $3,000 plan loan offset amount is a qual-
ified plan loan offset amount within the meaning
of paragraph (g)(3)(ii) of this section. Accordingly,
Employee A may roll over up to the $3,000 qualified
plan loan offset amount to an eligible retirement plan
within the period that ends on the employee’s tax fil-
ing due date (including extensions) for the taxable
year in which the offset occurs.
(ii) Example 2—(A) The facts are the same as
in Example 1 in paragraph (g)(5)(i) of this section,
except that, rather than accelerating the plan loan,
Plan Y permits Employee A to continue making
loan installment payments after severance from em-
ployment. Employee A continues making loan in-
stallment payments until January 1, 2021, at which
time Employee A does not make the loan installment
payment due on January 1, 2021. In accordance with
§1.72(p)-1, Q&A-10, Plan Y allows a cure peri-
od that continues until the last day of the calendar
quarter following the quarter in which the required
installment payment was due. Employee A does not
make a plan loan installment payment during the
cure period. Plan Y offsets the unpaid $3,000 loan
balance against Employee A’s account balance on
July 1, 2021 (which is after the 12-month period be-
ginning on the date that Employee A severed from
employment).
(B) The conclusion is the same as in paragraph
(g)(5)(i) of this section (Example 1), except that the
$3,000 plan loan offset amount is not a qualified
plan loan offset amount (because the offset did not
occur within the 12-month period beginning on the
date that Employee A severed from employment).
Accordingly, Employee A may roll over up to the
$3,000 plan loan offset amount to an eligible retire-
ment plan within the 60-day period provided in sec-
tion 402(c)(3)(A) (rather than within the period that
ends on Employee A’s tax filing due date (including
extensions) for the taxable year in which the offset
occurs).
(iii) Example 3—(A) The facts are the same as
in Example 1 in paragraph (g)(5)(i) of this section,
except that the terms governing the plan loan to Em-
ployee A provide that, upon severance from employ-
ment, Employee A’s account balance is automatical-
ly offset by the amount of any unpaid loan balance to
repay the loan. Employee A severs from employment
but does not request a distribution from Plan Y. Nev-
ertheless, pursuant to the terms governing the plan
loan, Employee A’s account balance is automatically
offset on June 15, 2020, by the amount of the $3,000
unpaid loan balance.
(B) The $3,000 plan loan offset amount is a qual-
ified plan loan offset amount within the meaning
of paragraph (g)(3)(ii) of this section. Accordingly,
Employee A may roll over up to the $3,000 quali-
fied plan loan offset amount to an eligible retirement
plan within the period that ends on Employee A’s tax
filing due date (including extensions) for the taxable
year in which the offset occurs.
(iv) Example 4—(A) The facts are the same as
in Example 1 in paragraph (g)(5)(i) of this section,
except that Employee A elects to receive a cash dis-
tribution of the account balance that remains after the
$3,000 plan loan offset amount, instead of electing
a direct rollover of the remaining account balance.
(B) The amount of the distribution received by
Employee A is $10,000 ($3,000 relating to the plan
loan offset and $7,000 relating to the cash distribu-
tion). Because the amount of the $3,000 plan loan
offset amount attributable to the loan is included in
determining the amount of the eligible rollover dis-
tribution to which withholding applies, withholding
in the amount of $2,000 (20 percent of $10,000)
is required under section 3405(c). The $2,000 is
required to be withheld from the $7,000 to be dis-
tributed to Employee A in cash, so that Employee A
actually receives a cash amount of $5,000.
(C) The $3,000 plan loan offset amount is a qual-
ified plan loan offset amount within the meaning
of paragraph (g)(3)(ii) of this section. Accordingly,
Employee A may roll over up to the $3,000 qualified
plan loan offset to an eligible retirement plan with-
in the period that ends on Employee A’s tax filing
due date (including extensions) for the taxable year
in which the offset occurs. In addition, Employee A
may roll over up to $7,000 (the portion of the dis-
tribution that is not related to the offset) within the
60-day period provided in section 402(c)(3).
(v) Example 5—(A) The facts are the same as in
Example 4 in paragraph (g)(5)(iv) of this section, ex-
cept that the $7,000 distribution to Employee A after
the offset consists solely of employer securities with-
in the meaning of section 402(e)(4)(E).
(B) No withholding is required under section
3405(c) because the distribution consists sole-
ly of the $3,000 plan loan offset amount and the
$7,000 distribution of employer securities. This is
the result because the total amount required to be
withheld does not exceed the sum of the cash and
the fair market value of other property distributed,
excluding plan loan offset amounts and employer
securities.
(C) Employee A may roll over up to the $7,000
of employer securities to an eligible retirement plan
within the 60-day period provided in section 402(c)
(3). The $3,000 plan loan offset amount is a qual-
ified plan loan offset amount within the meaning
of paragraph (g)(3)(ii) of this section. Accordingly,
Employee A may roll over up to the $3,000 quali-
fied plan loan offset amount to an eligible retirement
plan within the period that ends on Employee A’s tax
filing due date (including extensions) for the taxable
year in which the offset occurs.
(vi) Example 6—(A) Employee B, who is age
40, has an account balance in Plan Z. Plan Z does
not provide for after-tax employee contributions. In
2022, Employee B receives a loan from Plan Z, the
terms of which satisfy section 72(p)(2). The loan is
secured by elective contributions subject to the dis-
tribution restrictions in section 401(k)(2)(B).
(B) Employee B fails to make an installment
payment due on April 1, 2023, or any other monthly
payments thereafter. In accordance with §1.72(p)-1,
Q&A-10, Plan Z allows a cure period that continues
until the last day of the calendar quarter following
the quarter in which the required installment pay-
ment was due (September 30, 2023). Employee
B does not make a plan loan installment payment
during the cure period. On September 30, 2023, pur-
suant to section 72(p)(1), Employee B is taxed on a
deemed distribution equal to the amount of the un-
paid loan balance. Pursuant to paragraph (c)(3)(iv) of
this section, the deemed distribution is not an eligible
rollover distribution.
(C) Because Employee B has not severed from
employment or experienced any other event that per-
mits the distribution under section 401(k)(2)(B) of
the elective contributions that secure the loan, Plan Z
is prohibited from executing on the loan. According-
ly, Employee B’s account balance is not offset by the
amount of the unpaid loan balance at the time of the
deemed distribution. Thus, there is no distribution of
an offset amount that is an eligible rollover distribu-
tion on September 30, 2023.
(vii) Example 7—(A) The facts are the same as in
Example 6 in paragraph (g)(5)(vi) of this section, ex-
cept that Employee B has a severance from employ-
ment on November 1, 2023. On that date, Employee
B’s unpaid loan balance is offset against the account
balance on distribution.
(B) The plan loan offset amount is not a qual-
ified plan loan offset amount. Although the offset
occurred within 12 months after Employee B sev-
ered from employment, the plan loan does not meet
the requirement in paragraph (g)(3)(ii)(B) of this
section (that the plan loan meet the requirements of
section 72(p)(2) immediately prior to Employee B’s
severance from employment). Instead, the loan was
taxable on September 30, 2023 (prior to Employee
B’s severance from employment on November 1,
2023), because of the failure to meet the level amor-
tization requirement in section 72(p)(2)(C). Accord-
ingly, Employee B may roll over the plan loan offset
amount to an eligible retirement plan within the 60-
day period provided in section 402(c)(3)(A) (rather
than within the period that ends on Employee B’s tax

March 14, 2022 888 Bulletin No. 2022–11
filing due date (including extensions) for the taxable
year in which the offset occurs).
(h) Qualified plan distributed annui-
ty contract—(1) Definition of a qualified
plan distributed annuity contract. A quali-
fied plan distributed annuity contract is an
annuity contract purchased for a partici-
pant, and distributed to the participant, by
a qualified plan.
(2) Treatment of amounts paid as eli-
gible rollover distributions. Amounts paid
under a qualified plan distributed annuity
contract are payments of the balance to the
credit of the employee for purposes of sec-
tion 402(c) and are eligible rollover dis-
tributions if they otherwise qualify. Thus,
for example, if the employee surrenders
the contract for a single sum payment
of its cash surrender value, the payment
would be an eligible rollover distribution
to the extent it is not a required mini-
mum distribution under section 401(a)
(9). This rule applies even if the annuity
contract is distributed in connection with
a plan termination. See §1.401(a)(31)-1,
Q&A-17 and §31.3405(c)-1, Q&A-13 of
this chapter concerning the direct rollover
requirements and 20-percent withholding
requirements, respectively, that apply to
eligible rollover distributions from such
an annuity contract.
(i) [Reserved]
(j) Treatment of distributions to ben-
eficiary—(1) Spousal distributee—(i) In
general. Pursuant to section 402(c)(9),
if any distribution attributable to an em-
ployee is paid to the employee’s surviv-
ing spouse, section 402(c) applies to the
distribution in the same manner as if the
spouse were the employee. The same rule
applies if any distribution attributable to
an employee is paid in accordance with a
qualified domestic relations order (as de-
fined in section 414(p)) (QDRO) to the
employee’s spouse or former spouse who
is an alternate payee. Therefore, a distri-
bution to the surviving spouse of an em-
ployee (or to a spouse or former spouse
who is an alternate payee under a QDRO),
including a distribution of ancillary death
benefits attributable to the employee, is an
eligible rollover distribution if it would be
described in paragraph (c) of this section
had it been paid to the employee.
(ii) Rollovers to qualified plans must
be in capacity of employee. If a surviv-
ing spouse rolls over a distribution to a
qualified plan described in paragraph (a)
(1)(iii)(B)(2) of this section or to an eligi-
ble deferred compensation plan described
in section 457(b) that is maintained by
an employer described in section 457(e)
(1)(A), then, with respect to the amount
rolled over, that amount is treated as the
spouse’s own interest under the receiving
plan and not the interest of the decedent
under the distributing plan. Thus, for ex-
ample, in determining the required mini-
mum distribution from the receiving plan
with respect to the amount rolled over,
distributions must satisfy section 401(a)
(9)(A) and not section 401(a)(9)(B).
(2) Non-spousal distributee. A distrib-
utee other than the employee or the em-
ployee’s surviving spouse (or a spouse or
former spouse who is an alternate payee
under a QDRO) is not permitted to roll
over a distribution from a qualified plan.
Therefore, a distribution to a non-spousal
distributee does not constitute an eligible
rollover distribution under section 402(c)
(4) and is not subject to the 20-percent
income tax withholding under section
3405(c). However, under section 402(c)
(11), if the distributee is a designated ben-
eficiary (as determined under §1.401(a)
(9)-4) who is not described in paragraph
(j)(1) of this section and the distribution
would be an eligible rollover distribution
had it been paid to the employee, then
the distributee may elect that the distri-
bution be made in the form of a direct
trustee-to-trustee transfer to an IRA es-
tablished for the purpose of receiving that
distribution. If a direct trustee-to-trustee
transfer is made pursuant to section 402(c)
(11) then—
(i) The transfer is treated as an eligible
rollover distribution;
(ii) The IRA is an inherited IRA de-
scribed in section 408(d)(3)(ii); and
(iii) Section 401(a)(9)(B) (other than
section 401(a)(9)(B)(iv)) will apply to the
IRA.
(3) Determination of amounts that con-
stitute required minimum distributions
for distributions to beneficiaries—(i) In
general—(A) First portion of a distri-
bution is treated as a required minimum
distribution. If a minimum distribution is
required to be made to a beneficiary in a
calendar year, then the amounts distrib-
uted during that calendar year are treated
as required minimum distributions under
section 401(a)(9), to the extent that the
total required minimum distribution un-
der section 401(a)(9) for the calendar year
has not been satisfied. Accordingly, those
amounts are not eligible rollover distribu-
tions. If the employee dies before the em-
ployee’s required beginning date (within
the meaning of §1.401(a)(9)-2(b)), then
no amount is a required minimum distri-
bution for the year in which the employee
dies.
(B) Determination of required mini-
mum distribution based on distribution
method. Except as otherwise provided in
paragraphs (j)(3)(ii) and (iii) of this sec-
tion, if an employee dies before the em-
ployee’s required beginning date, then the
amount that is not an eligible rollover dis-
tribution because it is a required minimum
distribution for the calendar year is deter-
mined under paragraph (j)(3)(i)(C), (D),
or (E) of this section, whichever applies
to the beneficiary. See §1.401(a)(9)-3(b)
(4) and (c)(5) to determine which rule ap-
plies. If an employee dies on or after the
employee’s required beginning date, then
the amount that is not an eligible rollover
distribution because it is a required min-
imum distribution for a calendar year is
determined under paragraph (j)(3)(i)(F) of
this section.
(C) Five-year rule. If the 5-year rule
described in §1.401(a)(9)-3(b)(2) or (c)(2)
applies to the beneficiary, then no amount
is required to be distributed until the end
of the fifth calendar year following the
calendar year of the employee’s death. In
that year, the entire amount to which the
beneficiary is entitled under the plan must
be distributed, and because it is a required
minimum distribution, it is not an eligible
rollover distribution. Thus, if the 5-year
rule applies with respect to a designated
beneficiary, then any distribution made
before the fifth calendar year following
the calendar year of the employee’s death
is eligible for rollover if it otherwise meets
the requirements of this section.
(D) Ten-year rule. If the 10-year rule
described in §1.401(a)(9)-3(c)(3) applies
to the beneficiary, then no amount is re-
quired to be distributed until the end of the
tenth calendar year following the calendar
year of the employee’s death. In that year,
the entire amount to which the beneficiary
is entitled under the plan must be distrib-
uted, and because it is treated as a required

Bulletin No. 2022–11 889 March 14, 2022
minimum distribution, it is not an eligible
rollover distribution. Thus, if the 10-year
rule applies with respect to a designated
beneficiary, then any distribution made
before the tenth calendar year following
the calendar year of the employee’s death
is eligible for rollover if it otherwise meets
the requirements of this section.
(E) Life expectancy rule. If the life ex-
pectancy rule described in §1.401(a)(9)-
3(c)(4) (or, in the case of a defined benefit
plan, the annuity payment rule described
in §1.401(a)(9)-3(b)(3)) applies to the
designated beneficiary, then, in the first
distribution calendar year for the benefi-
ciary (as defined in §1.401(a)(9)-5(a)(2)
(ii)) and in each subsequent calendar year,
the amount treated as a required minimum
distribution and not eligible to be rolled
over is determined in accordance in with
§1.401(a)(9)-5(d) and (e) (or, in the case
of a defined benefit plan, §1.401(a)(9)-6).
(F) Employee dies on or after required
beginning date. If the employee dies on
or after the employee’s required begin-
ning date, then, in the calendar year of the
employee’s death, the amount treated as a
required minimum distribution and not el-
igible to be rolled over is determined in ac-
cordance with §1.401(a)(9)-5(c) (or, in the
case of a defined benefit plan, §1.401(a)
(9)-6). For each subsequent calendar year,
the amount treated as a required minimum
distribution and not eligible to be rolled
over is determined in accordance with
§1.401(a)(9)-5(d) and (e) (or, in the case
of a defined benefit plan, §1.401(a)(9)-6).
(ii) Exception allowing beneficiary to
change distribution method. If the 5-year
rule or 10-year rule described in §1.401(a)
(9)-3(b)(2), (c)(2) or (c)(3) applies to a
designated beneficiary under the plan,
and the eligible designated beneficiary
is using the exception under §1.408-8(d)
(2)(ii) to switch to the use of the life ex-
pectancy rule under the IRA to which the
distribution is rolled over or transferred,
then the designated beneficiary must de-
termine the portion of the distribution that
is a required minimum distribution that is
not eligible for rollover using the life ex-
pectancy rule described in §1.401(a)(9)-
3(c)(4) (or, in the case of a defined benefit
plan, the annuity payment rule described
in §1.401(a)(9)-3(b)(3)).
(iii) Special rule applicable to a
spouse beneficiary—(A) In general. This
paragraph (j)(3)(iii) provides a special rule
relating to the determination of amounts
treated as a required minimum distribu-
tion for distributions to an employee’s
surviving spouse to whom the 5-year rule
or 10-year rule described in §1.401(a)(9)-
3(b)(2), (c)(2), or (c)(3) applies. This rule,
which treats a portion of the distribution
made before the last year of the 5-year or
10-year period (whichever applies to the
spouse) as a required minimum distribu-
tion, applies if—
(1) The distribution is made in or after
the calendar year the surviving spouse at-
tains age 72; and
(2) The surviving spouse rolls over a
portion of that distribution to an eligible
retirement plan under which the surviving
spouse is not treated as the beneficiary of
the employee.
(B) Catch-up of missed required mini-
mum distributions. If this paragraph (j)(3)
(iii) applies to a distribution then, notwith-
standing paragraph (j)(3)(i)(C) and (D) of
this section, the portion of the distribution
that is not an eligible rollover distribution
because it is treated as a required mini-
mum distribution is the excess (if any)
of—
(1) The sum of the hypothetical re-
quired minimum distributions determined
under paragraph (j)(3)(iii)(C) of this sec-
tion for each year beginning with the first
applicable calendar year (determined un-
der paragraph (j)(3)(iii)(D) of this sec-
tion) and ending with the calendar year in
which the distribution is made, over
(2) The distributions made to the sur-
viving spouse during those calendar years.
(C) Calculation of required minimum
distribution for calendar years prior to
calendar year of distribution. The hypo-
thetical required minimum distribution for
a calendar year described in this paragraph
(j)(3)(iii)(C) is the amount that would
have been the required minimum distribu-
tion for that year had the life expectancy
rule applied to the surviving spouse. Thus,
in the case of a defined contribution plan,
the amount is calculated under §1.401(a)
(9)-5, using the applicable denominator
under §1.401(a)(9)-5(d) (or, in the case
of a defined benefit plan, calculated un-
der §1.401(a)(9)-6). However, an adjusted
account balance is used to determine the
required minimum distribution for a year
under this paragraph (j)(3)(iii)(C). The
adjusted account balance is determined by
reducing the account balance that would
otherwise be used by the excess (if any)
of—
(1) The sum of the hypothetical re-
quired minimum distributions determined
under this paragraph (j)(3)(iii)(C) begin-
ning with the first applicable year and end-
ing with the calendar year preceding the
calendar year of the determination, over
(2) The distributions made to the sur-
viving spouse during those calendar years.
(D) Definition of first applicable year.
The first applicable year is the later of—
(1) The calendar year in which the sur-
viving spouse attains age 72, and
(2) The calendar year in which the em-
ployee would have attained age 72.
(E) Example—(1) Facts. Employee A
is a participant in Plan X, sponsored by
Employer M. A died before A’s required
beginning date having named A’s sur-
viving spouse, B, as the sole beneficiary.
Pursuant to the terms of Plan X, B is sub-
ject to the 10-year rule. B does not take a
distribution of A’s entire interest in Plan X
until the ninth calendar year following the
year of A’s death, at which time B takes a
distribution of A’s entire interest (valued
at $100,000 as of December 31 in the cal-
endar year preceding the calendar year of
distribution) when B is age 74 (and when
A would have reached age 75). B would
like to roll over the distribution to B’s
own IRA to the extent the distribution
does not constitute a required minimum
distribution.
(2) Catch-up of required minimum
distributions required. Because the dis-
tribution is made in a calendar year af-
ter B attained age 72, this paragraph (j)
(3)(iii) applies. The first applicable year
(determined in accordance with para-
graph (j)(3)(iii)(D) of this section) is the
calendar year in which B reached age 72
(the seventh year after the year of A’s
death). Pursuant to paragraph (j)(3)(iii)
(B) of this section, the amount that is not
an eligible rollover distribution because
it is treated as a required minimum dis-
tribution under section 401(a)(9), is the
sum of the hypothetical required mini-
mum distributions, determined in accor-
dance with paragraph (j)(3)(iii)(C) of this
section for each calendar year beginning
with the first applicable year and ending
in the year of distribution.

March 14, 2022 890 Bulletin No. 2022–11
(3) Calculation of hypothetical re-
quired minimum distribution. Pursuant
to paragraph (j)(3)(iii)(C) of this section,
the amount treated as a required minimum
distribution for the first applicable year is
$5,813.95 ($100,000/17.2). For the next
calendar year, the account balance as of
the preceding calendar year is reduced
by the required minimum distribution for
that calendar year, in this case, $5,813.95.
This calculation will be made for each cal-
endar year until the calendar year of the
distribution and the cumulative amount
of those hypothetical required minimum
distributions will be treated as a required
minimum distribution under section
401(a)(9) and thus, not an eligible rollover
distribution.
(k) Other rules—(1) Designation must
be irrevocable—(i) Indirect rollover. In
order for a contribution of an eligible
rollover distribution to an individual re-
tirement plan to constitute a rollover and,
thus, to qualify for exclusion from gross
income under section 402(c), a distributee
must elect, at the time the contribution is
made, to treat the contribution as a roll-
over contribution. An election is made by
designating to the trustee, issuer, or cus-
todian of the eligible retirement plan that
the contribution is a rollover contribution.
This election is irrevocable. Once any
portion of an eligible rollover distribution
has been contributed to an individual re-
tirement plan and designated as a rollover
distribution, taxation of the withdrawal of
the contribution from the individual re-
tirement plan is determined under section
408(d) rather than under section 402 or
403. Therefore, the eligible rollover dis-
tribution is not eligible for capital gains
treatment, five-year or ten-year averaging,
or the exclusion from gross income for
net unrealized appreciation on employer
stock.
(ii) Direct rollover. If an eligible roll-
over distribution is paid to an eligible
retirement plan in a direct rollover at the
election of the distributee, the distributee
is deemed to have irrevocably designat-
ed that the direct rollover is a rollover
contribution.
(2) Use of actual minimum required
distribution calculation. The portion of
any distribution that an employee (or
spousal distributee) may roll over as an
eligible rollover distribution under section
402(c) is determined based on the actual
application of section 402 and other rel-
evant provisions of the Internal Revenue
Code. The actual application of these pro-
visions may produce different results than
any assumption described in §1.401(a)
(31)-1, Q&A-18 that is used by the plan
administrator. Thus, for example, if the
plan administrator assumes there is no
designated beneficiary and calculates the
portion of a distribution that is a required
minimum distribution using the Uniform
Life Table under §1.401(a)(9)-9(c)(2), but
the portion of the distribution that is actu-
ally a required minimum distribution and
thus not an eligible rollover distribution is
determined by taking into account a spou-
sal designated beneficiary who is more
than 10 years younger than the employee,
then a greater portion of the distribution
is actually an eligible rollover distribution
and the distributee may roll over the addi-
tional amount.
(3) Plan rollover not counted towards
one rollover per year limitation. A distri-
bution from a qualified plan that is rolled
over to an individual retirement account
or individual retirement annuity is not
treated for purposes of section 408(d)(3)
(B) as an amount received by an individ-
ual from an individual retirement account
or individual retirement annuity that is not
includible in gross income because of the
application of section 408(d)(3).
Par. 5. Remove Section 1.402(c)-3.
§1.402(c)-3. [REMOVED].
Par. 6. Amend §1.403(b)-6 by revising
paragraph (e) to read as follows:
* * * * *
(e) Minimum required distributions
for eligible plans—(1) In general. Under
section 403(b)(10), a section 403(b) con-
tract must meet the minimum distribution
requirements of section 401(a)(9) (in both
form and operation). See section 401(a)(9)
for these requirements.
(2) Generally treated as IRAs. For pur-
poses of applying the minimum distribu-
tion requirements of section 401(a)(9) to
section 403(b) contracts, the minimum
distribution requirements applicable to in-
dividual retirement annuities described in
section 408(b) and individual retirement
accounts described in section 408(a) apply
to section 403(b) contracts. Consequently,
except as otherwise provided in this
paragraph (e), the minimum distribution
requirements of section 401(a)(9) are
applied to section 403(b) contracts in ac-
cordance with the provisions in §1.408-8.
(3) Exceptions under which qualified
plan rules will apply—(i) Required be-
ginning date. The required beginning date
for purposes of section 403(b)(10) is de-
termined in accordance with §1.401(a)(9)-
2(b) (rather than §1.408-8(b)(1)).
(ii) Amounts not taken into account.
The amounts not taken into account in
determining whether the minimum distri-
bution requirement of section 401(a)(9)
has been satisfied for a calendar year are
the amounts described in §1.402(c)-2(c)
(3) (rather than the amounts described in
§1.408-8(g)(2)).
(iii) Qualifying longevity annuity con-
tracts. The rules in §1.401(a)(9)-6(q)(2)
(i) (relating to limitations on premiums
for a qualifying longevity annuity contract
(QLAC), as defined in §1.401(a)(9)-6(q)
(1)) and §1.401(a)(9)-6(q)(4)(i)(A) (re-
lating to reliance on representations with
respect to a QLAC) apply to the purchase
of a QLAC under a section 403(b) plan
(rather than the rules in §1.408-8(h)(2)
and (3)).
(4) Surviving spouse rule does not ap-
ply. The special rule in §1.408-8(c) (re-
lating to spousal beneficiaries permitting
a surviving spouse to treat an IRA of the
decedent as the spouse’s own IRA) does
not apply to a section 403(b) contract.
Thus, the surviving spouse of a participant
is not permitted to treat a section 403(b)
contract as the spouse’s own section
403(b) contract, even if the spouse is the
sole beneficiary.
(5) Retirement income accounts. For
purposes of §1.401(a)(9)-6(d) (relating
to annuity contracts purchased under a
defined contribution plan), annuity pay-
ments provided with respect to retirement
income accounts do not fail to satisfy the
requirements of section 401(a)(9) merely
because the payments are not made under
an annuity contract purchased from an in-
surance company which is licensed to do
business under the laws of the State, pro-
vided that the relationship between the an-
nuity payments and the retirement income
accounts is not inconsistent with any rules
prescribed by the Commissioner in rev-
enue rulings, notices, or other guidance

Bulletin No. 2022–11 891 March 14, 2022
published in the Internal Revenue Bulle-
tin (see §601.601(d) of this chapter). See
also §1.403(b)-9(a)(5) for additional rules
relating to annuities payable from a retire-
ment income account.
(6) Special rules for benefits accruing
before December 31, 1986—(i) Non-ap-
plicability of section 401(a)(9) to pre-’87
account balance. The minimum distri-
bution requirements of section 401(a)(9)
do not apply to the undistributed portion
of the account balance under a section
403(b) contract valued as of December
31, 1986, exclusive of subsequent earn-
ings (pre-’87 account balance). The min-
imum distribution requirements of section
401(a)(9) apply to all benefits under any
section 403(b) contract accruing after De-
cember 31, 1986 (post-’86 account bal-
ance), including earnings after December
31, 1986. Consequently, the post-’86 ac-
count balance includes earnings after De-
cember 31, 1986, on contributions made
before January 1, 1987, in addition to the
contributions made after December 31,
1986, and earnings thereon.
(ii) Recordkeeping required. The issuer
or custodian of the section 403(b) contract
must keep records that enable it to iden-
tify the pre-’87 account balance and sub-
sequent changes as set forth in paragraph
(d)(6)(iii) of this section and provide that
information upon request to the relevant
employee or beneficiaries with respect
to the contract. If the issuer or custodian
does not keep those records, the entire ac-
count balance is treated as subject to sec-
tion 401(a)(9).
(iii) Applicability of section 401(a)(9)
to post-’86 account balance. In applying
the minimum distribution requirements
of section 401(a)(9), only the post-’86
account balance is used to calculate the
required minimum distribution for a cal-
endar year. The amount of any distribu-
tion from a contract is treated as being
paid from the post-’86 account balance
to the extent the distribution is required
to satisfy the minimum distribution re-
quirement with respect to that contract
for a calendar year. Any amount distrib-
uted in a calendar year from a contract in
excess of the required minimum distri-
bution for a calendar year with respect to
that contract is treated as paid from the
pre-’87 account balance, if any, of that
contract.
(iv) Rollover of amounts from pre-’87
account balance. If an amount is distrib-
uted from the pre-’87 account balance and
rolled over to another section 403(b) con-
tract, the amount is treated as part of the
post-’86 account balance in that second
contract. However, if the pre-’87 account
balance under a section 403(b) contract
is directly transferred to another sec-
tion 403(b) contract (as permitted under
§1.403(b)-10(b)), the amount transferred
retains its character as a pre-’87 account
balance, provided the issuer of the trans-
feree contract satisfies the recordkeeping
requirements of paragraph (e)(6)(ii) of
this section.
(v) Relevance of distinction between
pre-’87 and post-’86 account balance for
purposes of section 72. The distinction
between the pre-’87 account balance and
the post-’86 account balance provided for
under this paragraph (e)(6) of this section
has no relevance for purposes of deter-
mining the portion of a distribution that is
includible in income under section 72.
(vi) Pre-’87 account balance distri-
butions must satisfy incidental benefit re-
quirement. The pre-’87 account balance
must be distributed in accordance with the
incidental benefit requirement of §1.401-
1(b)(1)(i). Distributions attributable to
the pre-’87 account balance are treated
as satisfying this requirement if all distri-
butions from the section 403(b) contract
(including distributions attributable to the
post-’86 account balance) satisfy the re-
quirements of §1.401-1(b)(1)(i) without
regard to this section, and distributions
attributable to the post-’86 account bal-
ance satisfy the rules of this paragraph (e)
(without regard to this paragraph (e)(6)).
Distributions attributable to the pre-’87
account balance are treated as satisfying
the incidental benefit requirement if all
distributions from the section 403(b) con-
tract (including distributions attributable
to both the pre-’87 account balance and
the post-’86 account balance) satisfy the
rules of this paragraph (e) (without regard
to this paragraph (e)(6)).
(7) Application to multiple contracts
for an employee. The required minimum
distribution must be determined separate-
ly for each section 403(b) contract of an
employee. However, because, as provided
in paragraph (e)(2) of this section, the min-
imum distribution requirements of section
401(a)(9) apply to section 403(b) con-
tracts in accordance with the provisions in
§1.408-8, the required minimum distribu-
tion from one section 403(b) contract of
an employee is permitted to be distributed
from another section 403(b) contract in
order to satisfy the minimum distribution
requirements of section 401(a)(9). Thus,
as provided in §1.408-8(e), with respect
to IRAs, the required minimum distribu-
tion amount from each contract is then to-
taled and the total minimum distribution
taken from any one or more of the indi-
vidual section 403(b) contracts. However,
consistent with the rules in §1.408-8(e),
only amounts in section 403(b) contracts
that an individual holds as an employee
may be aggregated. In addition, amounts
in section 403(b) contracts that a person
holds as a beneficiary of a decedent may
be aggregated, but those amounts may
not be aggregated with amounts held in
section 403(b) contracts that the person
holds as the employee or as the beneficia-
ry of another decedent. Distributions from
section 403(b) contracts do not satisfy
the minimum distribution requirements
for IRAs, nor do distributions from IRAs
satisfy the minimum distribution require-
ments for section 403(b) contracts.
(8) Governmental plans. A section
403(b) contract that is part of a govern-
mental plan (within the meaning of sec-
tion 414(d)) is treated as having com-
plied with section 401(a)(9) for all years
to which section 401(a)(9) applies to the
contract, if the terms of the contract reflect
a reasonable, good faith interpretation of
section 401(a)(9).
(9) Effective date. This paragraph (e)
applies for purposes of determining re-
quired minimum distributions for calen-
dar years beginning on or after January 1,
2022. For earlier calendar years, the rules
of 26 CFR 1.403(b)-6(e) (revised as of
April 1, 2021) apply.
* * * * *
Par. 7. Revise §1.408-8 to read as
follows:
§1.408-8 Distribution requirements for
individual retirement plans.
(a) Applicability of section 401(a)
(9)—(1) In general. An IRA is subject
to the required minimum distribution re-
quirements of section 401(a)(9). In order

March 14, 2022 892 Bulletin No. 2022–11
to satisfy section 401(a)(9), the rules of
§§1.401(a)(9)-1 through 1.401(a)(9)-9
must be applied, except as otherwise pro-
vided in this section. For example, if the
owner of an individual retirement account
dies before the IRA owner’s required be-
ginning date, whether the 10-year rule or
the life expectancy rule applies to distri-
butions after the IRA owner’s death is
determined in accordance with §1.401(a)
(9)-3(c), and the rules of §1.401(a)(9)-4
apply for purposes of determining an IRA
owner’s designated beneficiary. Similarly,
the amount of the minimum distribution
required for each calendar year from an
individual account is determined in accor-
dance with §1.401(a)(9)-5.
(2) Definition of IRA and IRA owner.
For purposes of this section, an IRA is an
individual retirement account or annuity
described in section 408(a) or (b), and the
IRA owner is the individual for whom an
IRA is originally established by contribu-
tions for the benefit of that individual and
that individual’s beneficiaries.
(3) Substitution of specific terms. For
purposes of applying the required mini-
mum distribution rules of §§1.401(a)(9)-
1 through 1.401(a)(9)-9, the IRA trustee,
custodian, or issuer is treated as the plan
administrator, and the IRA owner is sub-
stituted for the employee.
(4) Treatment of SEPs and SIMPLE
IRA Plans. IRAs that receive employer
contributions under a SEP arrangement
(within the meaning of section 408(k)) or
a SIMPLE IRA plan (within the meaning
of section 408(p)) are treated as IRAs,
rather than employer plans, for purposes
of section 401(a)(9) and are, therefore,
subject to the distribution rules in this
section.
(b) Different rules for IRAs and quali-
fied plans—(1) Determination of required
beginning date—(i) In general. An IRA
owner’s required beginning date is de-
termined using the rules for employees
who are 5% owners under §1.401(a)(9)-
2(b)(3). Thus, the IRA owner’s required
beginning date is April 1 of the calendar
year following the calendar year in which
the individual attains age 72 (or 70½ in the
case of an IRA owner born before July 1,
1949).
(ii) Special rules for Roth IRAs. No
minimum distributions are required to be
made from a Roth IRA while the owner
is alive. After the Roth IRA owner dies,
the required minimum distribution rules
apply to the Roth IRA as though the Roth
IRA owner died before his or her required
beginning date. If the sole beneficiary is
the Roth IRA owner’s surviving spouse,
then the surviving spouse may delay dis-
tributions until the Roth IRA owner would
have attained age 72 (or 70½ in the case
of a Roth IRA owner born before July 1,
1949).
(2) Account balance determination.
For purposes of determining the required
minimum distribution from an IRA for
any calendar year, the account balance of
the IRA as of December 31 of the calendar
year preceding the calendar year for which
distributions are required to be made is
substituted for the account balance of the
employee under §1.401(a)(9)-5(b). Ex-
cept as provided in paragraph (d) of this
section, no adjustments are made for con-
tributions or distributions after that date.
(3) Determination of portion of dis-
tribution that is a required minimum dis-
tribution. The portion of a distribution
from an IRA that is a required minimum
distribution and thus not eligible for roll-
over is determined in the same manner
as provided in §§1.402(c)-2(f) and (j)(3)
for a distribution from a qualified plan.
For example, if a minimum distribution
to an IRA owner is required under section
401(a)(9)(A)(ii) for a calendar year, any
amount distributed during a calendar year
from an IRA of that IRA owner is treated
as a required minimum distribution under
section 401(a)(9) to the extent that the to-
tal required minimum distribution for the
year under section 401(a)(9) from all of
that IRA owner’s IRAs has not been satis-
fied (either by a distribution from the IRA
or, as permitted under paragraph (e) of this
section, from another IRA).
(c) Surviving spouse treating IRA as
own—(1) Election generally permitted—
(i) In general. The surviving spouse of
an individual may elect, in the manner
described in paragraph (c)(2) of this sec-
tion, to treat the surviving spouse’s entire
interest as a beneficiary in the individual’s
IRA (or the remaining part of that interest
if distributions have begun) as the surviv-
ing spouse’s own IRA.
(ii) Timing of election. The election de-
scribed in this paragraph (c)(1) may not be
made after the later of—
(A) The calendar year in which the sur-
viving spouse reaches age 72; and
(B) The calendar year following the
calendar year of the individual’s death.
(iii) Eligibility to make election. In or-
der to make the election described in this
paragraph (c)(1), the surviving spouse
must be the sole beneficiary of the IRA
and have an unlimited right to with-
draw amounts from the IRA. If a trust
is named as beneficiary of the IRA, this
requirement is not satisfied even if the
surviving spouse is the sole beneficiary
of the trust.
(2) Election procedures. The election
described in paragraph (c)(1) of this sec-
tion is made by the surviving spouse re-
designating the account as an account in
the name of the surviving spouse as IRA
owner rather than as beneficiary. Alterna-
tively, a surviving spouse eligible to make
the election is deemed to have made the
election if, at any time, either of the fol-
lowing occurs—
(i) Any amount in the IRA that would
be required to be distributed to the surviv-
ing spouse as beneficiary under section
401(a)(9)(B) is not distributed within the
time period required under section 401(a)
(9)(B); or
(ii) A contribution (other than a roll-
over of a distribution from an eligible re-
tirement plan of the decedent) is made to
the IRA.
(3) Effect of election. Following an
election described in paragraph (c)(1) of
this section, the surviving spouse is con-
sidered the IRA owner for whose benefit
the trust is maintained for all purposes
under the Internal Revenue Code (includ-
ing section 72(t)). Thus, for example, the
required minimum distribution for the cal-
endar year of the election and each sub-
sequent calendar year is determined under
section 401(a)(9)(A) with the spouse as
IRA owner and not section 401(a)(9)(B)
with the surviving spouse as the deceased
IRA owner’s beneficiary. However, if
the election is made in the calendar year
during which the IRA owner’s death oc-
curs, the spouse is not required to take a
required minimum distribution as the IRA
owner for that calendar year. Instead, the
spouse is required to take a required mini-
mum distribution for that year, determined
with respect to the deceased IRA owner
under the rules of §1.401(a)(9)-5(c), to the

Bulletin No. 2022–11 893 March 14, 2022
extent the distribution was not made to the
IRA owner before death.
(d) Treatment of rollovers and trans-
fers—(1) Treatment of rollovers—(i) In
general. If a distribution is rolled over to
an IRA, then the rules in §1.401(a)(9)-7
apply for purposes of determining the
account balance and the required mini-
mum distribution for that IRA. However,
because the value of the account balance
is determined as of December 31 of the
year preceding the year for which the re-
quired minimum distribution is being de-
termined, and not as of a valuation date
in the preceding year, the account balance
of the IRA is adjusted only if the amount
rolled over is not received in the calendar
year in which the amount was distributed.
If the amount rolled over is received in the
calendar year following the calendar year
in which the amount was distributed, then,
for purposes of determining the required
minimum distribution for that following
calendar year, the account balance of the
IRA as of December 31 of the calendar
year in which the distribution was made
must be adjusted by the amount received
in accordance with §1.401(a)(9)-7(b).
(ii) Spousal rollovers. A surviving
spouse is permitted to roll over a distri-
bution to an IRA as the beneficiary of the
deceased employee or IRA owner, and the
rules of paragraph (d)(1)(i) of this section
apply to that IRA. A surviving spouse may
also elect to treat that IRA as the spouse’s
own IRA in accordance with paragraph (c)
of this section.
(2) Special rules for death before re-
quired beginning date—(i) Carryover of
election under qualified plan or IRA. If an
employee or IRA owner dies before the
required beginning date and the surviving
spouse rolls over a distribution of the em-
ployee’s or IRA owner’s interest to an IRA
in the spouse’s capacity as a beneficiary
of the deceased employee or IRA owner,
then, except as provided in paragraph (d)
(2)(ii) of this section, the method for de-
termining required minimum distributions
that applied to that surviving spouse under
the distributing plan or IRA (such as when
a beneficiary makes an election described
in §1.401(a)(9)-3(c)(5)(iii)) also applies to
the receiving IRA. Thus, for example, if
an employee who died before the required
beginning date designated the employee’s
surviving spouse as a beneficiary of the
employee’s interest in the plan and the
plan provides that the surviving spouse
is subject to the 10-year rule described in
§1.401(a)(9)-3(c)(4), then the 10-year rule
also applies to any IRA in the name of the
decedent that receives a rollover of the
employee’s interest.
(ii) Change from 5-year rule or 10-
year rule to life expectancy payments. If
the 5-year rule or 10-year rule described
in §1.401(a)(9)-3(b)(2), (c)(2), or (c)(3),
respectively, applies to a distributing plan
or IRA and a distribution is made to the
employee’s surviving spouse before the
deadline described in §1.401(a)(9)-3(b)
(4)(iii) or (c)(5)(iii) that would have ap-
plied had the distributing plan or IRA
permitted the surviving spouse to make
an election between the 5-year rule or 10-
year rule and the life expectancy rule (or,
in the case of a defined benefit plan, the
annuity payment rule), then the surviving
spouse may elect to have the life expec-
tancy rule described in §1.401(a)(9)-3(c)
(4) or the annuity payment rule described
in §1.401(a)(9)-3(b)(3) apply to any IRA
to which any portion of that distribution
is rolled over. However, see §1.402(c)-2(j)
(3)(ii) to determine the portion of that dis-
tribution that is treated as a required min-
imum distribution in the calendar year of
the distribution and thus is not eligible for
rollover.
(iii) Spousal rollover to spouse’s own
IRA. If an employee or IRA owner dies
before the required beginning date and the
surviving spouse rolls over a distribution
described in paragraph (d)(2)(i) of this
section from the surviving spouse’s IRA
in the capacity as the beneficiary of the
decedent to the surviving spouse’s own
IRA, then, in determining the amount that
is treated as a required minimum distri-
bution under section 401(a)(9) and thus
is not eligible for rollover, the rules of
§1.402(c)-2(j)(3)(iii) are applied as if the
distribution was made directly from the
decedent’s interest in the plan or IRA to
the surviving spouse’s own IRA.
(3) Applicability of rollover rules to
non-spouse beneficiary. The rules of para-
graphs (d)(1), (d)(2)(i) and (d)(2)(ii) of
this section apply to a non-spouse bene-
ficiary who makes an election to have a
distribution made in the form of a direct
trustee-to-trustee transfer as described in
section 402(c)(11) in the same manner as
a rollover of a distribution made by a sur-
viving spouse.
(4) Treatment of transfers. In the case
of a trustee-to-trustee transfer from one
IRA to another IRA that is not a distribu-
tion and rollover, the transfer is not treated
as a distribution by the transferor IRA for
purposes of section 401(a)(9). According-
ly, the minimum distribution requirement
with respect to the transferor IRA must
still be satisfied. After the transfer, the em-
ployee’s account balance and the required
minimum distribution under the transferee
IRA are determined in the same manner
that an account balance and required min-
imum distribution are determined under
an IRA receiving a rollover contribution
under paragraph (d)(1) of this section.
(e) Owners of multiple IRAs—(1) In
general. The required minimum distri-
bution from one IRA is permitted to be
distributed from another IRA in order to
satisfy section 401(a)(9), subject to the
limitations of paragraph (e)(2) and (3) of
this section. The required minimum distri-
bution must be calculated separately for
each IRA and the separately calculated
amounts may then be totaled and the total
distribution taken from any one or more
of the IRAs under the rules set forth in this
paragraph (e).
(2) IRAs must be of the same owner.
Generally, only amounts in IRAs that an
individual holds as the IRA owner may
be aggregated. Except in the case of a
surviving spouse electing to treat a dece-
dent’s IRA as the spouse’s own IRA, an
IRA that a beneficiary acquires as a result
of the death of an individual is not treat-
ed as an IRA of the beneficiary but rather
as an IRA of the decedent for purposes of
this paragraph (e). Thus, for example, for
purposes of satisfying the minimum dis-
tribution requirements with respect to one
IRA by making distributions from another
IRA, IRAs for which the individual is the
IRA owner are not aggregated with IRAs
for which the individual is a beneficiary.
In addition, IRAs that a person holds as a
beneficiary of a decedent may be aggre-
gated, but those amounts may not be ag-
gregated with IRAs that the person holds
as the owner or as the beneficiary of an-
other decedent.
(3) Non-Roth IRAs are treated sepa-
rately from section 403(b) contracts and
Roth IRAs. Distributions from an IRA that

March 14, 2022 894 Bulletin No. 2022–11
is not a Roth IRA may not be used to sat-
isfy the required minimum distribution
requirements with respect to a Roth IRA,
or a section 403(b) contract (as defined in
§1.403(b)-2(b)(16)(i)). Similarly, distri-
butions from a Roth IRA do not satisfy the
required minimum distribution require-
ments with respect to a section 403(b)
contract or an IRA that is not a Roth IRA.
In addition, distributions from a section
403(b) contract do not satisfy the required
minimum distribution requirements with
respect to an IRA.
(f) Reporting requirements. The trust-
ee, custodian, or issuer of an IRA is re-
quired to report information with respect
to the minimum amount required to be
distributed from the IRA for each cal-
endar year to individuals or entities, at
the time, and in the manner, prescribed
by the Commissioner in revenue rulings,
notices, and other guidance published
in the Internal Revenue Bulletin (see
§601.601(d) of this chapter), as well as
the applicable Federal tax forms and ac-
companying instructions.
(g) Distributions taken into account—
(1) General rule. Except as provided
in paragraph (g)(2) of this section, all
amounts distributed from an IRA are tak-
en into account in determining whether
section 401(a)(9) is satisfied, regardless
of whether the amount is includible in
income.
(2) Amounts not taken into account.
The following amounts are not taken into
account in determining whether the re-
quired minimum distribution with respect
to an IRA for a calendar year has been
made—
(i) Contributions returned pursuant to
section 408(d)(4), together with the in-
come allocable to these contributions;
(ii) Contributions returned pursuant to
section 408(d)(5);
(iii) Corrective distributions of excess
simplified employee pension contribu-
tions under section 408(k)(6)(C), togeth-
er with the income allocable to these
distributions;
(iv) Amounts that are treated as distrib-
uted pursuant to section 408(e);
(v) Amounts that are deemed to be dis-
tributed with respect to collectibles pursu-
ant to section 408(m);
(vi) Corrective distributions of excess
deferrals as described in §1.402(g)-1(e)
(3), together with the income allocable to
these corrective distributions; and
(vii) Similar items designated by the
Commissioner in revenue rulings, notices,
and other guidance published in the Inter-
nal Revenue Bulletin. See §601.601(d) of
this chapter.
(h) Qualifying longevity annuity con-
tracts—(1) General rule. The special rule
in §1.401(a)(9)-5(b)(4) for a QLAC, de-
fined in §1.401(a)(9)-6(q), applies to an
IRA, subject to the modifications set forth
in this paragraph (h).
(2) Limitations on premiums—(i) In
general. In lieu of the limitations on pre-
miums described in §1.401(a)(9)-6(q)(2)
(i), the limitation on premiums paid with
respect to the contract on a date is the less-
er of—
(A) The dollar limitation in paragraph
(h)(2)(ii) of this section; and
(B) The percentage limitation in para-
graph (h)(2)(iii) of this section.
(ii) Dollar limitation. The dollar lim-
itation is the amount by which $125,000
(as adjusted under §1.401(a)(9)-6(q)(4)(ii)
(A)) exceeds the sum of—
(A) The premiums paid before that date
with respect to the contract, and
(B) The premiums paid on or before
that date with respect to any other con-
tract that is intended to be a QLAC and
that is purchased for the IRA owner under
the IRA, or any other plan, annuity, or ac-
count described in section 401(a), 403(a),
403(b), or 408 or eligible governmental
plan under section 457(b).
(iii) Percentage limitation. The per-
centage limitation is the amount by which
25 percent of the total account balances
of the IRAs (other than Roth IRAs) that
an individual holds as the IRA owner (in-
cluding the value of any QLAC held un-
der those IRAs) as of December 31 of the
calendar year preceding the calendar year
in which a premium is paid, exceeds the
sum of—
(A) The premiums paid before that date
with respect to the contract, and
(B) The premiums paid on or before
that date with respect to any other contract
that is intended to be a QLAC and that is
held or was purchased for the individual
under those IRAs.
(3) Reliance on representations. For
purposes of the limitations described
in paragraphs (h)(2)(ii) and (iii) of this
section, unless the trustee, custodian, or
issuer of an IRA has actual knowledge
to the contrary, the trustee, custodian, or
issuer may rely on the IRA owner’s rep-
resentation (made in writing or other form
as may be prescribed by the Commission-
er) of—
(i) The amount of the premiums de-
scribed in paragraphs (h)(2)(ii) and (iii)
of this section that are not paid under the
IRA, and
(ii) The amount of the account balanc-
es described in paragraph (h)(2)(iii) of this
section (other than the account balance
under the IRA).
(4) Permitted delay in setting benefi-
ciary designation. In the case of a contract
that is rolled over from a plan to an IRA
before the required beginning date under
the plan, the contract will not violate the
rule in §1.401(a)(9)-6(q)(3)(iii)(F) that a
non-spouse beneficiary must be irrevoca-
bly selected on or before the later of the
date of purchase or the required beginning
date under the IRA, provided that the con-
tract requires a beneficiary to be irrevoca-
bly selected by the end of the year follow-
ing the year of the rollover.
(5) Roth IRAs. The rule in §1.401(a)
(9)-5(b)(4) does not apply to a Roth IRA.
Accordingly, a contract that is purchased
under a Roth IRA is not treated as a con-
tract that is intended to be a QLAC for
purposes of applying the dollar and per-
centage limitation rules in paragraphs (h)
(2)(ii) and (iii) of this section. If a QLAC
is purchased or held under a plan, annuity,
account, or traditional IRA, and that con-
tract is later rolled over or converted to a
Roth IRA, the contract is not treated as a
contract that is intended to be a QLAC af-
ter the date of the rollover or conversion.
Thus, premiums paid with respect to the
contract will not be taken into account
under paragraph (h)(2)(ii) and (iii) of this
section after the date of the rollover or
conversion.
(i) [Reserved].
(j) Applicability date. This section ap-
plies for purposes of determining required
minimum distributions for calendar years
beginning on or after January 1, 2022.
For earlier calendar years, the rules of 26
CFR 1.408-8 (revised as of April 1, 2021)
apply.
Par. 8. Amend §1.457-6 by revising
paragraph (d) to remove the last sentence.

Bulletin No. 2022–11 895 March 14, 2022
PART 54- PENSION EXCISE TAXES
Paragraph 9. The authority citation for
part 54 continues to read in part as fol-
lows: Authority: 26 U.S.C. 7805.
Par. 10. Revise §54.4974-1 to read as
follows:
§54.4974-1 Excise tax on accumulations
in qualified retirement plans.
(a) Imposition of excise tax. If the
amount distributed to a payee under any
qualified retirement plan or any eligible
deferred compensation plan (as defined
in section 457(b)) for a calendar year is
less than the required minimum distribu-
tion for that year, section 4974 imposes
an excise tax on the payee for the tax-
able year beginning with or within the
calendar year during which the amount
is required to be distributed. The tax is
equal to 50 percent of the amount by
which the required minimum distribution
exceeds the actual amount distributed
during the calendar year. Section 4974
provides that this tax shall be paid by
the payee. For purposes of section 4974,
the term required minimum distribution
means the minimum amount required to
be distributed pursuant to section 401(a)
(9), 403(b)(10), 408(a)(6), 408(b)(3), or
457(d)(2), as the case may be. Except
as otherwise provided in paragraph (f)
of this section (which provides a special
rule for amounts required to be distribut-
ed by an employee’s, or an individual’s,
required beginning date), the required
minimum distribution for a calendar year
is the required minimum distribution
amount required to be distributed during
the calendar year.
(b) Definition of qualified retirement
plan. For purposes of section 4974, each
of the following is a qualified retirement
plan—
(1) A plan described in section 401(a)
that includes a trust exempt from tax un-
der section 501(a);
(2) An annuity plan described in sec-
tion 403(a);
(3) An annuity contract, custodial ac-
count, or retirement income account de-
scribed in section 403(b);
(4) An individual retirement account
described in section 408(a) (including a
Roth IRA described in section 408A);
(5) An individual retirement annuity
described in section 408(b) (including a
Roth IRA described in section 408A); or
(6) Any other plan, contract, account,
or annuity that, at any time, has been
treated as a plan, account, or annuity de-
scribed in paragraphs (b)(1) through (5)
of this section but that no longer satis-
fies the applicable requirements for that
treatment.
(c) Determination of required minimum
distribution for individual accounts—(1)
General rule. Except as otherwise provid-
ed in this paragraph (c), if a payee’s in-
terest under a qualified retirement plan or
any eligible deferred compensation plan is
in the form of an individual account (and
distribution of that account is not being
made under an annuity contract purchased
in accordance with §1.401(a)(9)-5(a)(5)
and §1.401(a)(9)-6(d)), the amount of the
required minimum distribution for any
calendar year for purposes of section 4974
is the amount required to be distributed
to that payee for that calendar year deter-
mined in accordance with §1.401(a)(9)-5
as provided in the following (whichever is
applicable)—
(i) Section 401(a)(9), §§1.401(a)(9)-1
through 1.401(a)(9)-5, and 1.401(a)(9)-7
through 1.401(a)(9)-9, in the case of a plan
described in section 401(a) that includes
a trust exempt under section 501(a) or an
annuity plan described in section 403(a);
(ii) Section 403(b)(10) and §1.403(b)-
6(e) in the case of an annuity contract,
custodial account, or retirement income
account described in section 403(b);
(iii) Section 408(a)(6) or (b)(3) and
§1.408-8 in the case of an individual re-
tirement account or annuity described in
section 408(a) or (b); or
(iv) Section 457(d) and §1.457-6(d) in
the case of an eligible deferred compen-
sation plan.
(2) Distributions under 5-year rule or
10-year rule. If an employee dies before
the required beginning date and either
§1.401(a)(9)-3(c)(2) or (3) applies to the
employee’s beneficiary, there is no re-
quired minimum distribution until the end
of the calendar year described in whichev-
er of those paragraphs applies to the ben-
eficiary (that is, the fifth year or the tenth
year after the calendar year of the employ-
ee’s death, as applicable). The required
minimum distribution due in that fifth or
tenth calendar year is the employee’s en-
tire interest in the plan.
(3) Default provisions. Unless other-
wise provided under the qualified retire-
ment plan or eligible deferred compensa-
tion plan (or, if applicable, the governing
instrument of the plan), the default provi-
sions in §1.401(a)(9)-3(c)(5)(i) apply in
determining whether paragraph (c)(1) or
(c)(2) of this section applies.
(d) Determination of required mini-
mum distribution under a defined benefit
plan or annuity—(1) General rule. If a
payee’s interest in a qualified retirement
plan or eligible deferred compensation
plan is being distributed in the form of an
annuity (either directly from the plan, in
the case of a defined benefit plan, or under
an annuity contract purchased from an in-
surance company), then the amount of the
required minimum distribution for pur-
poses of section 4974 depends on whether
the annuity is a permissible annuity distri-
bution option or an impermissible annuity
distribution option. For this purpose—
(i) A permissible annuity distribution
option is an annuity contract (or, in the
case of annuity distributions from a de-
fined benefit plan, a distribution option)
that specifically provides for distributions
that, if made as provided, would for every
calendar year equal or exceed the mini-
mum distribution amount required to be
distributed to satisfy the applicable sec-
tion enumerated in paragraph (b) of this
section for that calendar year; and
(ii) An impermissible annuity distribu-
tion option is any other annuity distribu-
tion option.
(2) Permissible annuity distribution
option. If the annuity contract (or, in the
case of annuity distributions from a de-
fined benefit plan, a distribution option)
under which distributions to the payee are
being made is a permissible annuity distri-
bution option, then the required minimum
distribution for a given calendar year
for purposes of section 4974 equals the
amount that the annuity contract (or distri-
bution option) provides is to be distributed
for that calendar year.
(3) Impermissible annuity distribu-
tion option—(i) General rule. If the an-
nuity contract (or, in the case of annuity
distributions from a defined benefit plan,
the distribution option) under which dis-
tributions to the payee are being made

March 14, 2022 896 Bulletin No. 2022–11
is an impermissible annuity distribution
option, then the required minimum dis-
tribution for each calendar year for pur-
poses of section 4974 is the amount that
would be distributed under the applicable
permissible annuity distribution option
described in this paragraph (d)(3) (or the
amount determined by the Commissioner
if there is no option of this type). The de-
termination of which permissible annuity
distribution applies depends on whether
distributions commenced before the death
of the employee, whether the plan is a de-
fined benefit or defined contribution plan,
whether there is a designated beneficia-
ry for purposes of section 401(a)(9), and
whether the designated beneficiary is an
eligible designated beneficiary under sec-
tion 401(a)(9)(E)(ii). For this purpose, the
determination of whether there is a desig-
nated beneficiary and whether that desig-
nated beneficiary is an eligible designated
beneficiary is made in accordance with
§1.401(a)(9)-4, and the determination of
which designated beneficiary’s life is to
be used in the case of multiple designated
beneficiaries in made in accordance with
§1.401(a)(9)-5(f).
(ii) Defined benefit plan—(A) Benefits
commence before employee dies. If the
plan under which distributions are being
made is a defined benefit plan, benefits
commence before the employee dies,
and there is a designated beneficiary,
then the applicable permissible annuity
distribution option is the joint and survi-
vor annuity option under the plan for the
lives of the employee and the designated
beneficiary that is a permissible annuity
distribution option and that provides for
the greatest level amount payable to the
employee determined on an annual basis.
If the plan does not provide an option
described in the preceding sentence (or
there is no designated beneficiary under
the impermissible annuity distribution
option), then the applicable permissible
annuity distribution option is the life an-
nuity option under the plan payable for
the life of the employee in level amounts
with no survivor benefit.
(B) Employee dies before benefits com-
mence. If the plan under which distribu-
tions are being made is a defined benefit
plan, the employee dies before benefits
commence, there is a designated ben-
eficiary, and the plan has a life annuity
option payable for the life of the desig-
nated beneficiary in level amounts, then
the applicable permissible annuity distri-
bution option is that life annuity option.
If there is no designated beneficiary, then
the 5-year rule in section 401(a)(9)(B)(ii)
applies in accordance with paragraph (d)
(4)(i) of this section.
(iii) Defined contribution plan—(A) In
general. If the plan under which distribu-
tions are being made is a defined contri-
bution plan and the impermissible annuity
distribution option is an annuity contract
purchased from an insurance company,
then the applicable permissible annuity
distribution option is the applicable annu-
ity described in paragraph (d)(3)(iii)(B)
or (C) of this section that could have been
purchased with the portion of the employ-
ee’s or individual’s account that was used
to purchase the annuity contract that is the
impermissible annuity distribution op-
tion. The amount of the payments under
that annuity contract are determined using
the interest rate prescribed under section
7520 determined as of the date the con-
tract was purchased, the ages of the annu-
itants on that date, and the mortality rates
in §1.401(a)(9)-9(e).
(B) Benefits commence before em-
ployee dies. If the plan under which dis-
tributions are being made is a defined
contribution plan, the benefits commence
before the employee dies, and there is a
designated beneficiary who is an eligible
designated beneficiary within the meaning
of section 401(a)(9)(E)(ii), then the appli-
cable annuity is the joint and survivor an-
nuity option providing level annual pay-
ments for the lives of the employee and
the designated beneficiary, under which
the amount of the periodic payment that
would have been payable to the survivor
is the applicable percentage under the ta-
ble in §1.401(a)(9)-6(b)(2) (taking into
account the rules of §1.401(a)(9)-6(k)(2))
of the amount of the periodic payment that
would have been payable to the employ-
ee or individual. If there is no designated
beneficiary, or if the designated beneficia-
ry is not an eligible designated beneficia-
ry under the impermissible distribution
option, then the annuity described in this
paragraph (d)(3)(iii)(B) is a life annuity
for the life of the employee with no sur-
vivor benefit that provides level annual
payments.
(C) Employee dies before benefits
commence. If the plan under which distri-
butions are being made is a defined con-
tribution plan, the employee dies before
benefits commence, and there is an eligible
designated beneficiary under the imper-
missible annuity distribution option, then
the applicable annuity is a life annuity for
the life of the designated beneficiary that
provides level annual payments and that
would have been a permissible annuity
distribution option. If there is no designat-
ed beneficiary, then section 401(a)(9)(B)
(ii) applies in accordance with paragraph
(d)(4)(i) of this section. If the designated
beneficiary is not an eligible designated
beneficiary, then section 401(a)(9)(B)(ii)
applies in accordance with paragraph (d)
(4)(ii) of this section.
(4) Application of section 401(a)(9)
(B)(ii)—(i) Application of 5-year rule.
If the 5-year rule in section 401(a)(9)(B)
(ii) applies to the distribution to the payee
under the contract (or distribution option),
then no amount is required to be distrib-
uted to satisfy the applicable enumerated
section in paragraph (b) of this section
until the end of the calendar year that in-
cludes the date 5 years after the date of
the employee’s death. For the calendar
year that includes the date 5 years after
the employee’s death, the amount required
to be distributed to satisfy the applicable
enumerated section is the payee’s entire
remaining interest in the annuity contract
(or under the plan in the case of distribu-
tions from a defined benefit plan). Howev-
er, see §1.401(a)(9)-6(j) for rules regard-
ing payments that are not permitted under
section 436.
(ii) Application of 10-year rule. If the
employee dies before distribution of the
employee’s entire interest, section 401(a)
(9)(H) applies, and the designated bene-
ficiary of the remaining interest is not an
eligible designated beneficiary, then no
amount is required to be distributed to sat-
isfy the applicable enumerated section in
paragraph (b) of this section until the end
of the calendar year that includes the date
10 years after the date of the employee’s
death. For the calendar year that includes
the date 10 years after the employee’s
death, the amount required to be distrib-
uted to satisfy the applicable enumerated
section is the payee’s entire remaining in-
terest in the annuity contract.

Bulletin No. 2022–11 897 March 14, 2022
(5) Plans providing uniform required
beginning date. For purposes of this sec-
tion, if the plan provides a uniform re-
quired beginning date for purposes of
section 401(a)(9) for all employees in ac-
cordance with §1.401(a)(9)-2(b)(4), then
the required minimum distribution for
each calendar year for an employee who
is not a 5-percent owner is the lesser of the
amount determined based on the required
beginning date as set forth in §1.401(a)
(9)-2(b)(1)(i), or (b)(2)(i)(A) (whichever
applies to the employee, and without re-
gard to whether the employee is a 5-per-
cent owner) or the required beginning date
under the plan. Thus, for example, if an
employee born after July 1, 1949, who
was not a 5-percent owner, participated in
a defined contribution plan with a uniform
required beginning date (as described in
the preceding sentence) and the employ-
ee died after attaining age 72 (but before
April 1 of the calendar year following the
calendar year in which the employee re-
tired) without a designated beneficiary,
then required minimum distributions for
calendar years after the calendar year that
includes the employee’s date of death may
be based on the lesser of—
(i) The required minimum distribution
determined by treating the employee as
dying before the required beginning date
(that is, the 5-year rule of §1.401(a)(9)-
3(c)(2)); or
(ii) The required minimum distribution
determined by treating the employee as
dying on or after the required beginning
date (annual distributions over the em-
ployee’s remaining life expectancy, as set
forth in §1.401(a)(9)-5(d)).
(e) Distribution of remaining benefit
after deadline for required distribution.
If there is any remaining benefit with re-
spect to an employee (or IRA owner) after
the calendar year in which the entire re-
maining benefit is required to be distrib-
uted, the required minimum distribution
for each calendar year subsequent to that
calendar year is the entire remaining ben-
efit. Thus, for example, if the designated
beneficiary of the employee is not an eligi-
ble designated beneficiary, then, pursuant
to §1.401(a)(9)-5(e)(2), the entire interest
of the employee must be distributed no
later than the end of the tenth calendar
year following the calendar year of the
employee’s death and the required mini-
mum distribution for that calendar year
and each subsequent calendar year is the
remaining portion of the employee’s inter-
est in the plan.
(f) Excise tax for first distribution cal-
endar year. If the amount not paid is an
amount required to be paid by April 1 of a
calendar year that includes the employee’s
required beginning date, the missed distri-
bution is a required minimum distribution
for the previous calendar year (that is, for
the employee’s or the individual’s first dis-
tribution calendar year as determined in
accordance with §1.401(a)(9)-5(a)(2)(ii)).
However, the excise tax under section
4974 is imposed for the calendar year that
includes the last day by which the amount
is required to be distributed (that is, the
calendar year that includes the employee’s
or individual’s required beginning date)
even though the preceding calendar year
is the calendar year for which the amount
is required to be distributed. There is also
a required minimum distribution for the
calendar year that includes the employ-
ee’s or individual’s required beginning
date, and that distribution is also required
to be made during the calendar year that
includes the employee’s or individual’s
required beginning date.
(g) Waiver of excise tax—(1) General
rule. The tax under paragraph (a) of this
section may be waived if the payee estab-
lishes to the satisfaction of the Commis-
sioner that—
(i) The failure to distribute the required
minimum distribution described in this
section was due to reasonable error; and
(ii) Reasonable steps are being taken to
remedy the failure.
(2) Automatic waiver after election to
distribute within 10 years of employee’s
death. Unless the Commissioner deter-
mines otherwise, the tax under paragraph
(a) of this section is waived automatically
if—
(i) The employee’s or individual’s
death is before the employee’s or individ-
ual’s required beginning date;
(ii) The payee is an individual—
(A) Who is an eligible designated ben-
eficiary (as defined in §1.401(a)(9)-4(e));
(B) Whose required minimum dis-
tribution amount for a calendar year is
determined under the life expectancy
rule described in §1.401(a)(9)-3(c)(4);
and
(C) Who did not make an affirmative
election to have the life expectancy rule
apply as described in §1.401(a)(9)-3(c)(5)
(iii);
(iii) The payee fails to satisfy the mini-
mum distribution requirement; and
(iv) The payee elects the 10-year rule
described in §1.401(a)(9)-3(c)(3) by the
end of the ninth calendar year following
the calendar year of the employee’s death.
(3) Automatic waiver for failure to take
required minimum distribution for the
year of death. Unless the Commissioner
determines otherwise, the tax under para-
graph (a) of this section is waived auto-
matically if—
(i) A distribution is required to be made
to an individual under §1.401(a)(9)-3 or
§1.401(a)(9)-5 in a calendar year;
(ii) The individual who was required
to take the distribution described in para-
graph (g)(3)(i) of this section died in that
calendar year without satisfying that dis-
tribution requirement; and
(iii) The beneficiary of the individual
described in paragraph (g)(3)(ii) of this
section satisfies that distribution require-
ment no later than the tax filing deadline
(including extensions thereof) for the tax-
able year of that beneficiary that begins
with or within that calendar year.
(h) Applicability date. This section
applies for taxable years beginning on or
after January 1, 2022. For earlier taxable
years, the rules of 26 CFR 54.4974-2 (re-
vised as of April 1, 2021) apply.
Par. 11. Remove § 54.4974-2.
§ 54.4974-2. Excise Tax on
Accumulations in Qualified Retirement
Plans [REMOVED].
* * * * *
Douglas W. O’Donnell,
Deputy Commissioner for Services
and Enforcement.
(Filed by the Office of the Federal Register on Febru-
ary 23, 2021, 8:45 a.m., and published in the issue of
the Federal Register for February 24, 2022, 87 F.R.
10504)

March 14, 2022 898 Bulletin No. 2022–11
Notice of Proposed
Rulemaking
User Fees Relating to
Enrolled Agents and
Enrolled Retirement Plan
Agents
REG-114209-21
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of proposed rulemak-
ing and notice of public hearing.
SUMMARY: This document contains
proposed amendments to the regulations
relating to user fees for enrolled agents
and enrolled retirement plan agents. This
document also contains a notice of public
hearing on the proposed regulations. The
proposed regulations increase the renew-
al user fee for enrolled retirement plan
agents from $67 to $140. In addition, the
proposed regulations increase both the en-
rollment and renewal user fee for enrolled
agents from $67 to $140. The proposed
regulations affect individuals who are or
apply to become enrolled agents and indi-
viduals who are enrolled retirement plan
agents. The Independent Offices Appro-
priation Act of 1952 authorizes charging
user fees.
DATES: Electronic or written comments
must be received by May 2, 2022. The
public hearing is being held by telecon-
ference on May 11, 2022, at 10 a.m. EST.
Requests to speak and outlines of topics
to be discussed at the public hearing must
be received by May 2, 2022. If no outlines
are received by May 2, 2022, the public
hearing will be cancelled. Requests to at-
tend the public hearing must be received
by 5:00 p.m. EST on May 9, 2022. The
telephonic hearing will be made accessi-
ble to people with disabilities. Requests
for special assistance during the telephon-
ic hearing must be received by May 6,
2022.
ADDRESSES: Commenters are strongly
encouraged to submit public comments
electronically. Submit electronic submis-
sions via the Federal eRulemaking Portal
at www.regulations.gov (indicate IRS and
REG-114209-21). Once submitted to the
Federal eRulemaking Portal, comments
cannot be edited or withdrawn. The IRS
expects to have limited personnel avail-
able to process comments that are sub-
mitted on paper or through the mail. Any
comments submitted on paper will be
considered to the extent practicable. The
IRS will publish any comments submit-
ted electronically, and to the extent prac-
ticable comments submitted on paper, to
the public docket. Send submissions to:
CC:PA:LPD:PR (REG-114209-21), room
5203, Internal Revenue Service, P.O. Box
7604, Ben Franklin Station, Washington,
D.C. 20044.
For those requesting to speak during
the hearing, send an outline of topic sub-
missions electronically via the Federal
eRulemaking Portal at www.regulations.
gov (indicate IRS and REG-114209-21).
Individuals who want to testify (by
telephone) at the public hearing must
send an email to publichearings@irs.gov
to receive the telephone number and ac-
cess code for the hearing. The subject line
of the email must contain the regulation
number REG-114209-21 and the word
TESTIFY. For example, the subject line
may say: Request to TESTIFY at Hearing
for REG-114209-21. The email should
include a copy of the speaker’s public
comments and outline of topics. Individu-
als who want to attend (by telephone) the
public hearing must also send an email
to publichearings@irs.gov to receive
the telephone number and access code
for the hearing. The subject line of the
email must contain the regulation number
REG-114209-21 and the word ATTEND.
For example, the subject line may say:
Request to ATTEND Hearing for REG-
114209-21. To request special assistance
during the telephonic hearing, contact
the Publications and Regulations Branch
of the Office of Associate Chief Counsel
(Procedure and Administration) by send-
ing an email to publichearings@irs.gov
(preferred) or by telephone at (202) 317-
5177 (not a toll-free number).
FOR FURTHER INFORMATION
CONTACT: Concerning the proposed
regulations, Mark Shurtliff at (202)
317-6845; concerning cost methodology,
Michael A. Weber at (202) 803-9738; con-
cerning submission of comments, the pub-
lic hearing, and the access code to attend
the hearing by telephone, Regina Johnson
at (202) 317-5177 (not toll-free numbers)
or publichearings@IRS.gov.
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
This document contains proposed
amendments to 26 CFR part 300 regard-
ing user fees.
A. Enrolled Agents and Enrolled
Retirement Plan Agents
Section 330 of Title 31 of the United
States Code authorizes the Secretary of
the Treasury to regulate the practice of
representatives before the Department
of the Treasury (Treasury Department)
and requires that an individual seeking to
practice demonstrate the necessary qual-
ifications, competency, and good charac-
ter, and reputation. The rules governing
practice before the IRS are published in
31 CFR, Subtitle A, part 10, and reprinted
as Treasury Department Circular No. 230
(Circular 230).
Section 10.4(a) of Circular 230 autho-
rizes the IRS to grant enrollment as en-
rolled agents to individuals who demon-
strate special competence in tax matters
by passing a written examination, the En-
rolled Agent Special Enrollment Examina-
tion (EA SEE), and who have not engaged
in any conduct that would justify suspen-
sion or disbarment under Circular 230.
Section 10.4(b) of Circular 230 autho-
rizes the IRS to grant status as enrolled
retirement plan agents to individuals who
demonstrate special competence in quali-
fied retirement plan matters by passing a
written examination, the Enrolled Retire-
ment Plan Agent Special Enrollment Ex-
amination (ERPA SEE), and who have not
engaged in any conduct that would justify
suspension or disbarment under Circular
230. The IRS stopped offering the ERPA
SEE as of February 12, 2016, and no lon-
ger accepts applications for new enroll-
ment as an enrolled retirement plan agent.
Individuals who were already enrolled as

Bulletin No. 2022–11 899 March 14, 2022
enrolled retirement plan agents may con-
tinue to apply for renewal of their status.
Section 10.4(d) also authorizes the IRS
to grant enrollment as an enrolled agent
or an enrolled retirement plan agent to a
qualifying former IRS employee by vir-
tue of past IRS service and technical ex-
perience if the former employee has not
engaged in any conduct that would justify
suspension or disbarment under the pro-
visions of Circular 230 and meets certain
other requirements. Application for enroll-
ment as an enrolled agent based on former
employment with the IRS must be made
within three years from the date of sepa-
ration from that employment and does not
require passing the EA-SEE. When the
IRS discontinued offering the ERPA-SEE
necessary for enrollment as an enrolled
retirement plan agent for individuals with-
out IRS work experience, effective Feb-
ruary 12, 2016, the IRS stopped granting
individuals enrollment as enrolled retire-
ment plan agents by virtue of past service
and technical experience in the IRS.
Once eligible for enrollment as an en-
rolled agent, whether by examination or
former employment with the IRS, an in-
dividual must file an application for en-
rollment with the IRS and currently pay
a $67 nonrefundable user fee. To maintain
active enrollment and practice before the
IRS, an individual who has been enrolled
as an enrolled agent or enrolled retirement
plan agent must file an application to re-
new enrollment every three years and cur-
rently pay a $67 nonrefundable user fee.
31 CFR 10.6(d).
The IRS Return Preparer Office (RPO)
is responsible for certain matters related
to authority to practice before the IRS, in-
cluding acting on applications for enroll-
ment and renewal of enrolled agents and
for renewal of enrolled retirement plan
agents. 31 CFR 10.1. As a condition for
enrollment as an enrolled agent, the RPO
may conduct a federal tax-compliance
check to determine whether an applicant
has filed all required tax returns and has
no outstanding federal tax debts and a
suitability check to determine whether an
applicant has engaged in any conduct that
would justify suspending or disbarring
any practitioner under Circular 230. 31
CFR 10.5(d). As a condition for renewal,
enrolled agents and enrolled retirement
plan agents must certify completion of
the continuing education requirements. 31
CFR 10.6(e).
As part of its responsibility for admin-
istering the enrollment and renewal pro-
gram, RPO determines whether applicants
have met the above requirements. 31 CFR
10.6(j)(1). An applicant who is denied en-
rollment as an enrolled agent for failure to
pass a tax-compliance check may reapply
if the applicant becomes current with re-
spect to the applicant’s tax liabilities. 31
CFR 10.5(d)(2). Applicants who fail to
meet the continuing education and fee
payment requirements for renewal receive
from RPO a notice that states the basis for
RPO’s determination of noncompliance
and provides an opportunity to cure the
failure. 31 CFR 10.6(j)(1).
B. User Fee Authority
The Independent Offices Appropri-
ation Act of 1952 (IOAA) (31 U.S.C.
9701) authorizes each agency to promul-
gate regulations establishing the charge
for services provided by the agency. The
IOAA states that the services provided by
an agency should be self-sustaining to the
extent possible. 31 U.S.C. 9701(a). The
IOAA provides that user fee regulations
are subject to policies prescribed by the
President, which are currently set forth
in the Office of Management and Budget
(OMB) Circular A-25 (OMB Circular), 58
FR 38142 (July 15, 1993).
Section 6a(1) of OMB Circular A-25
states that when a service offered by an
agency provides special benefits to identi-
fiable recipients beyond those accruing to
the general public, the agency is to charge
a user fee to recover the full cost of pro-
viding the service. Section 8e of OMB
Circular A-25 requires agencies to review
user fees biennially and update the fees as
necessary to reflect changes in the cost of
providing the underlying services. During
the biennial review, an agency must calcu-
late the full cost of providing each service,
taking into account all direct and indirect
costs to any part of the U.S. government.
Under section 6d(1) of OMB Circular
A-25, the full cost of providing a service
includes, but is not limited to, an appro-
priate share of salaries, medical insurance
and retirement benefits, management
costs, and physical overhead and other
indirect costs, including rents, utilities,
and travel, associated with providing the
service.
An agency should set the user fee at
an amount that recovers the full cost of
providing the service unless the agency
requests, and the OMB grants, an excep-
tion to the full-cost requirement. Under
section 6c(2) of OMB Circular A-25, the
OMB may grant exceptions when the cost
of collecting the fees would represent an
unduly large part of the fee for the activi-
ty or when any other condition exists that,
in the opinion of the agency head, justi-
fies an exception. When the OMB grants
an exception, the agency does not collect
the full cost of providing the service and
must fund the remaining cost of providing
the service from other available funding
sources. Consequently, the agency subsi-
dizes the cost of the service to the recip-
ients of reduced-fee services even though
the service confers a special benefit on
those recipients who would otherwise be
required to pay the full cost of receiving
the benefit as provided for by the IOAA
and OMB Circular A-25.
C. Enrollment and Renewal User Fees
for the Enrolled Agent and Renewal User
Fee for the Enrolled Retirement Plan
Agent
As discussed in section A of this pre-
amble, an individual who has been grant-
ed enrollment as an enrolled agent or an
enrolled retirement plan agent may prac-
tice before the IRS. The IRS confers bene-
fits on individuals who are enrolled agents
or enrolled retirement plan agents beyond
those that accrue to the general public by
allowing them to practice before the IRS.
Because the ability to practice before the
IRS is a special benefit, the IRS charges
a user fee to recover the full cost associ-
ated with administering the program for
enrollment and renewal of enrolled agents
and renewal of enrolled retirement plan
agents. Final regulations (TD 9858) pub-
lished in the Federal Register (84 FR
20801-01) on May 13, 2019, established
the current $67 fee per enrollment or re-
newal of enrollment. At that time the Trea-
sury Department and the IRS determined
that a $67 user fee would recover the full
direct and indirect costs the government
would incur to administer the enrollment
and renewal program.

March 14, 2022 900 Bulletin No. 2022–11
As required by the IOAA and the
OMB Circular, the RPO completed its
2021 biennial review of the enrollment
and renewal user fees associated with
enrolled agents and enrolled retirement
plan agents. As discussed in section D of
this preamble, during its review the RPO
took into account the increase in labor,
benefits, and overhead costs incurred
in connection with providing services
to individuals who enroll or renew en-
rollment as enrolled agents and enrolled
retirement plan agents since the user fee
was last changed in 2019. The increase
took into account additional staffing that
allows RPO to provide a higher quality
of service to individuals seeking to en-
roll or renew enrollment. The RPO also
took into account a re-allocation of cer-
tain labor costs in their methodology.
The RPO determined that the full cost of
administering the program for enrolled
agents and enrolled retirement plan
agents has increased from $67 to $140
per application for enrollment or renew-
al. The proposed fee complies with the
directive in the OMB Circular to recover
the full cost of providing a service that
confers special benefits on identifiable
recipients beyond those accruing to the
general public.
D. Calculation of User Fees Generally
The IRS follows generally accepted
accounting principles (GAAP) in calcu-
lating the full cost of processing an ap-
plication for enrollment or renewal. The
Federal Accounting Standards Advisory
Board (FASAB) is the body that establish-
es GAAP that apply for federal reporting
entities, such as the IRS. FASAB publish-
es the FASAB Handbook of Accounting
Standards and Other Pronouncements,
as Amended (Current Handbook), which
is available at http://files.fasab.gov/pdf-
files/2017_fasab_handbook.pdf. The Cur-
rent Handbook includes the Statement of
Federal Financial Accounting Standards
(SFFAS) No. 4: Managerial Cost Ac-
counting Concepts and Standards for the
Federal Government. SFFAS No. 4 es-
tablishes internal costing standards under
GAAP to accurately measure and manage
the full cost of federal programs, and the
methodology below is in accordance with
SFFAS No. 4.
1. Cost Center Allocation
The IRS determines the cost of its ser-
vices and the activities involved in pro-
ducing them through a cost-accounting
system that tracks costs to organizational
units. The lowest organizational unit in
the IRS’s cost-accounting system is called
a cost center. Cost centers are usually
separate offices that are distinguished by
subject-matter area of responsibility or
geographic region. All costs of operating
a cost center are recorded in the IRS’s
cost-accounting system and allocated to
that cost center. The costs allocated to a
cost center are the direct costs for the cost
center’s activities in addition to allocated
overhead. Some cost centers work on dif-
ferent services across the IRS and are not
fully devoted to the services for which the
IRS charges user fees.
2. Cost Estimation of Direct Costs
The IRS uses various cost-measurement
techniques to estimate the cost attributable
to administering the program for enroll-
ment and renewal of enrolled agents and
renewal of enrolled retirement plan agents.
These techniques include using various
timekeeping systems to measure the time
required to accomplish activities, or using
information provided by subject-matter
experts on the time devoted to a service
or activity. To determine the labor and
benefits costs incurred to administer the
enrollment and renewal program, the IRS
estimated the number of full-time employ-
ees required to conduct activities related to
administering the program. The number of
full-time employees is based on both cur-
rent employment numbers and future hir-
ing estimates. Direct costs are incurred by
the RPO and include direct costs for enroll-
ment and renewal submission processing;
tax compliance and background checks;
continuing education and testing-related
activities; communications, which include
a toll-free helpline; and other oversight and
support costs. Other direct costs associat-
ed with administering the program include
travel, training and supplies.
3. Overhead
When the indirect cost of a service or
activity is not specifically identified from
the cost accounting system, an overhead
rate is added to the identifiable direct cost
to arrive at full cost. Overhead is an in-
direct cost of operating an organization
that cannot be immediately associated
with an activity. Overhead includes costs
of resources that are jointly or commonly
consumed by one or more organizational
unit’s activities but are not specifically
identifiable to a single activity.
These costs can include:
• General management and administra-
tive services of sustaining and sup-
porting organizations.
• Facilities management and ground
maintenance services (security, rent,
utilities, and building maintenance).
• Procurement and contracting services.
• Financial management and account-
ing services.
• Information technology services.
• Services to acquire and operate prop-
erty, plants and equipment.
• Publication, reproduction, and graph-
ics and video services.
• Research, analytical, and statistical
services.
• Human resources/personnel services.
• Library and legal services.
To calculate the overhead allocable to
a service, the IRS multiplies an overhead
rate by the labor and benefits costs. The
IRS calculates the overhead rate annual-
ly based on cost elements underlying the
Statement of Net Cost included in the IRS
annual financial statements. The financial
statements are audited by the Government
Accountability Office. The overhead rate is
the ratio of the IRS’s indirect costs divid-
ed by the direct costs of its organizational
units. Indirect costs are labor, benefits, and
non-labor costs (excluding IT related to tax-
payer services, enforcement, and business
system modernization) from the supporting
and sustaining organizational units. Direct
costs are the labor, benefits, and non-labor
costs for the IRS’s organizational units that
interact directly with taxpayers.
For this program user fee review, the
Fiscal Year (FY) 2021 rate of 58.83 per-
cent was used. The rate was calculated
based on the FY 2020 Statement of Net
Cost as follows:
Total Indirect Costs $4,274,512,375
Total Direct Costs ÷ $7,265,460,800
Overhead Rate 58.83%

Bulletin No. 2022–11 901 March 14, 2022
E. Calculation of User Fee for Enrolled
Agent Enrollment and Renewal and
Enrolled Retirement Plan Agent Renewal
1. Cost Estimate
The IRS projected the estimated costs
of direct labor and benefits based on the
actual salary and benefits of employees
who administer the enrollment and re-
newal program, reduced to reflect the
percentage of time each individual spends
administering the program. RPO’s man-
agers estimated the percentage of time
these employees devote to administering
the program based on their knowledge
of actual program assignments. Fourteen
employees work full-time on administer-
ing enrollment and renewal program-re-
lated activities. Additional staffing costs
include oversight and support associated
with these functions.
The baseline for the labor and benefits
was the actual salary and benefits for FY
2021. From this baseline, the IRS estimat-
ed the direct labor and benefits costs over
the next three years using an inflation fac-
tor for FYs 2022, 2023, and 2024. The IRS
used a three-year projection because the
increase in future labor and benefits costs
are reliably predictable representations of
the actual costs that will be incurred by the
RPO. These estimated labor and benefits
costs were then reduced to reflect the per-
centage of time each individual devoted to
the program and are set out in the follow-
ing table:
YearEstimated direct labor
and benefit costs
2022$2,115,293.00
2023$2,173,464.00
2024$2,233,234.00
Total$6,521,991.00
The IRS estimated $15,000 in addi-
tional direct costs for each year for travel,
training, and supplies.
The total estimated direct costs for the
three years is $6,566,991. After estimating
the total direct costs, the IRS applied the
FY 2021 overhead rate of 58.83 percent to
the estimated direct costs to calculate in-
direct costs of $3,863,360, for a total cost
for the three-year period of $10,430,351.
The calculation of the total costs of the
program for 2022 through 2024 is below:
Direct Costs $6,566,991
Overhead at 58.83% + $3,863,360
Total Program Costs $10,430,351
1. Volume of Applications
The number of enrollments and renew-
als processed during FYs 2018, 2019, and
2020 were 22,703; 29,350; and 22,367, re-
spectively. The total number for the three
years was 74,420. The IRS used this his-
torical three-year volume to estimate the
number of applications it expects to pro-
cess in FYs 2022, 2023, and 2024.
2. Unit Cost Per Application
To arrive at the total cost per applica-
tion, the IRS divided the estimated three-
year total of program costs by the total
volume of applications expected over the
same three-year period to determine a unit
cost per application of $140, as shown
below:
Total Program Cost $10,430,351
Volume ÷ 74,420
Unit Cost $140
Special Analyses
Regulatory Planning and Review
This regulation is not significant and is
not subject to review under section 6(b)
of Executive Order 12866 pursuant to the
Memorandum of Agreement (April 11,
2018) between the Treasury Department
and the Office of Management and Budget
regarding review of tax regulations.
Regulatory Flexibility Act
Pursuant to the Regulatory Flexibili-
ty Act (5 U.S.C. chapter 6), it is hereby
certified that this regulation will not have
a significant economic impact on a sub-
stantial number of small entities. Only
individuals, not businesses, can be en-
rolled agents or enrolled retirement plan
agents. Accordingly, the user fee primar-
ily affects individuals who are enrolled
agents, apply to become enrolled agents,
or are enrolled retirement plan agents. The
Treasury Department and the IRS esti-
mate that approximately 24,807 individu-
als will apply annually for enrollment as
an enrolled agent, renewal as an enrolled
agent, or renewal as an enrolled retirement
plan agent.
Since individuals are not “small en-
tities” for purposes of the Regulatory
Flexibility Act, any economic impact of
the user fee on small entities generally
will occur only when an enrolled agent
or enrolled retirement plan agent owns a
small business or when a small business
employs enrolled agents or enrolled retire-
ment plan agents and reimburses them for
their renewal fees. Therefore, a substantial
number of small entities is not likely to be
affected. Further, the economic impact on
any small entities affected would be lim-
ited to paying the $73 difference in cost
between the $140 user fee and the previ-
ous $67 user fee (for each enrolled agent
or enrolled retirement plan agent that a
small entity employs and pays for), which
is unlikely to present a significant eco-
nomic impact. The total economic impact
of this regulation is thus approximately
$1,810,911 annually, which is the product
of the approximately 24,807 individuals
and the $73 increase in the fee. Accord-
ingly, the rule is not expected to have a
significant economic impact on a substan-
tial number of small entities, and a regu-
latory flexibility analysis is not required.
Pursuant to section 7805(f), this notice
of proposed rulemaking has been submit-
ted to the Chief Counsel for Advocacy
of the Small Business Administration for
comment on its impact on small business.
III. Unfunded Mandates Reform Act
Section 202 of the Unfunded Mandates
Reform Act of 1995 (UMRA) requires
that agencies assess anticipated costs and
benefits and take certain other actions be-
fore issuing a final rule that includes any
Federal mandate that may result in expen-
ditures in any one year by a state, local,
or tribal government, in the aggregate, or
by the private sector, of $100 million in
1995 dollars, updated annually for infla-
tion. This rule does not include any Fed-
eral mandate that may result in expendi-
tures by state, local, or tribal governments,
or by the private sector in excess of that
threshold.

March 14, 2022 902 Bulletin No. 2022–11
IV. Executive Order 13132: Federalism
Executive Order 13132 (entitled
“Federalism”) prohibits an agency from
publishing any rule that has federalism
implications if the rule either imposes
substantial, direct compliance costs on
state and local governments, and is not
required by statute, or preempts state law,
unless the agency meets the consultation
and funding requirements of section 6 of
the Executive Order. These proposed reg-
ulations do not have federalism implica-
tions and do not impose substantial direct
compliance costs on state and local gov-
ernments or preempt state law within the
meaning of the Executive Order.
Comments and Public Hearing
Before these proposed amendments to
the regulations are adopted as final reg-
ulations, consideration will be given to
any comments that are submitted timely
to the IRS as prescribed in the preamble
under the “ADDRESSES” section. The
Treasury Department and the IRS request
comments on all aspects of the proposed
regulations. Any electronic comments
submitted, and to the extent practicable,
any paper comments submitted, will be
made available at www.regulations.gov or
upon request.
A public hearing is being held by tele-
conference on May 11, 2022, beginning at
10:00 am EST unless no outlines are re-
ceived by May 2, 2022.
The rules of 26 CFR 601.601(a)(3) ap-
ply to the hearing. Persons who wish to
comment by telephone at the hearing must
submit written or electronic comments
and an outline of the topics to be discussed
and the time to be devoted to each topic
by May 2, 2022, as prescribed in the pre-
amble under the “ADDRESSES” section.
A period of 10 minutes will be allocat-
ed to each person for making comments.
After the deadline for receiving outlines
has passed, the IRS will prepare an agen-
da containing the schedule of speakers.
Copies of the agenda will be made avail-
able at www.regulations.gov, search IRS
and REG-114209-21. Copies of the agen-
da will also be available by emailing a re-
quest to publichearings@irs.gov. Please
put “REG-114209-21 Agenda Request” in
the subject line of the email.
Announcement 2020-4, 2020-17 I.R.B.
667 (April 20, 2020), provides that until
further notice, public hearings conducted
by the IRS will be held telephonically.
Any telephonic hearing will be made ac-
cessible to people with disabilities.
Drafting Information
The principal author of these regu-
lations is Mark Shurtliff, Office of the
Associate Chief Counsel (Procedure and
Administration). Other personnel from
the Treasury Department and the IRS
participated in the development of the
regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping require-
ments, User fees.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 300 is pro-
posed to be amended as follows:
PART 300—USER FEES
Paragraph. 1. The authority citation for
part 300 continues to read as follows:
Authority: 31 U.S.C. 9701.
Par. 2. Section 300.5 is amended by
revising paragraphs (b) and (d) to read as
follows:
§300.5 Enrollment of enrolled agent fee.
* * * * *
(b) Fee. The fee for initially enrolling
as an enrolled agent with the IRS is $140.
* * * * *
(d) Applicability date. This section
is applicable beginning [the date that is
30 days after these regulations are pub-
lished as final regulations in the Federal
Register].
Par. 3. Section 300.6 is amended by
revising paragraphs (b) and (d) to read as
follows:
§300.6 Renewal of enrollment of enrolled
agent fee.
* * * * *
(b) Fee. The fee for renewal of enroll-
ment as an enrolled agent with the IRS is
$140.
* * * * *
(d) Applicability date. This section
is applicable beginning [the date that is
30 days after these regulations are pub-
lished as final regulations in the Federal
Register].
Par. 4. Section 300.10 is amended by
revising paragraphs (b) and (d) to read as
follows:
§300.10 Renewal of enrollment of
enrolled retirement plan agent fee.
* * * * *
(b) Fee. The fee for renewal of enroll-
ment as an enrolled retirement plan agent
with the IRS is $140.
* * * * *
(d) Applicability date. This section
is applicable beginning [the date that is
30 days after these regulations are pub-
lished as final regulations in the Federal
Register].
Douglas W. O’Donnell,
Deputy Commissioner for Services
and Enforcement.
(Filed by the Office of the Federal Register on Feb-
ruary 25, 2021, 11:15 a.m., and published in the issue
of the Federal Register for March 1, 2022, 87 F.R.
11366)

Bulletin No. 2022–11 i March 14, 2022
Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion. It
is not used where a position in a prior rul-
ing is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previous-
ly published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cas-
es in litigation, or the outcome of a Ser-
vice study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI
—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

March 14, 2022 ii Bulletin No. 2022–11
Numerical Finding List
1
Bulletin 2022–11
Announcements:
2022-3, 2022-8 I.R.B. 788
2022-4, 2022-9 I.R.B. 789
2022-5, 2022-11 I.R.B. 825
AOD:
2022-1, 2022-06 I.R.B. 466
Notices:
2022-1, 2022-02 I.R.B. 304
2022-2, 2022-02 I.R.B. 304
2022-3, 2022-02 I.R.B. 308
2022-4, 2022-02 I.R.B. 309
2022-5, 2022-05 I.R.B. 457
2022-6, 2022-05 I.R.B. 460
2022-7, 2022-06 I.R.B. 469
2022-8, 2022-07 I.R.B. 491
2022-9, 2022-10 I.R.B. 811
2022-10, 2022-10 I.R.B. 815
Proposed Regulations:
REG-118250-20, 2022-07 I.R.B. 753
REG-105954-20, 2022-11 I.R.B. 828
REG-114209-21, 2022-11 I.R.B. 898
Revenue Procedures:
2022-1, 2022-01 I.R.B. 1
2022-2, 2022-01 I.R.B. 120
2022-3, 2022-01 I.R.B. 144
2022-4, 2022-01 I.R.B. 161
2022-5, 2022-01 I.R.B. 256
2022-7, 2022-01 I.R.B. 297
2022-9, 2022-02 I.R.B. 310
2022-11, 2022-03 I.R.B. 449
2022-8, 2022-04 I.R.B. 451
2022-10, 2022-06 I.R.B. 473
2022-13, 2022-06 I.R.B. 477
2022-12, 2022-07 I.R.B. 494
2022-14, 2022-07 I.R.B. 502
Revenue Rulings:
2022-1, 2022-02 I.R.B. 301
2022-2, 2022-04 I.R.B. 451
2022-3, 2022-06 I.R.B. 467
2022-4, 2022-10 I.R.B. 790
2022-5, 2022-10 I.R.B. 792
Treasury Decisions:
9959, 2022-03 I.R.B. 328
9961, 2022-03 I.R.B. 430
9960, 2022-07 I.R.B. 481
9962, 2022-11 I.R.B. 823
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.

Bulletin No. 2022–11 iii March 14, 2022
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2022–11
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.

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