# Prop. Treas. Reg. § 1.401(a)(9)-2: Distributions commencing during an employee's lifetime.

Proposed regulation, not in force. REG-103529-23, 89 FR 58644, published 2024-07-19 <https://www.federalregister.gov/documents/2024/07/19/2024-14543/required-minimum-distributions>. Interprets 26 U.S.C. § 401.

Par. 2. Section 1.401(a)(9)-2, as revised in a final rule published elsewhere in this issue of the Federal Register , effective September 17, 2024, is amended by adding paragraph (b)(2)(v) to read as follows:

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(b) * * *

(2) * * *

(v) Employees born in 1959. In the case of an employee born in 1959, the applicable age is age 73.

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