# Prop. Treas. Reg. § 1.401(a)(9)-4: Determination of the designated beneficiary.

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. 3. Section 1.401(a)(9)-4, as revised in a final rule published elsewhere in this issue of the Federal Register , effective September 17, 2024, is amended by adding a sentence to the end of paragraph (e)(8) to read as follows:

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(e) * * *

(8) * * * However, if the surviving spouse dies after benefits are considered to have commenced under § 1.401(a)(9)-3(e)(3), then the beneficiary of the spouse is not an eligible designated beneficiary.

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