# Prop. Treas. Reg. § 1.401(a)(9)-6: Required minimum distributions for defined benefit plans and annuity contracts.

Proposed regulation, not in force. REG-130241-04, 70 FR 31214, published 2005-05-31 <https://www.federalregister.gov/documents/2005/05/31/05-10268/limitations-on-benefits-and-contributions-under-qualified-plans>. Interprets 26 U.S.C. § 401.

Par. 2. Section 1.401(a)(9)-6, Q&A-13(c)(3) is revised to read as follows:

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(3) In accordance with § 1.415(b)-2(c), after taking into account the modification, the payments under the annuity that are paid before the modification plus the modified payments must satisfy the requirements of § 1.415(b)-1 determined as of the original annuity starting date, using the interest rates and mortality table applicable to such date, except that, for this purpose, payments will not fail to satisfy the requirements of § 1.415(b)-1 determined as of the original annuity starting date merely because the payments are adjusted to reflect cost-of-living adjustments pursuant to section 415(d) that are determined in accordance with § 1.415(d)-1(a)(5); and

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