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

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. 5. Section 1.401(a)(9)-6, as revised in a final rule published elsewhere in this issue of the Federal Register , effective September 17, 2024, is amended by adding paragraph (q)(3)(vii)(B) to read as follows:

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(B) QDRO not required for certain plans. If the rules of section 414(p) and section 206(d)(3) of ERISA do not apply to a plan (for example, a governmental plan described in section 414(d) of the Code), then a divorce or separation instrument that satisfies the requirements of paragraph (q)(3)(vii)(C) of this section may be used in lieu of a qualified domestic relations order. For this purpose, a divorce or separation instrument is—

( 1 ) A decree of divorce or separate maintenance or a written instrument incident to such a decree;

( 2 ) A written separation agreement; or

( 3 ) A decree (not described in paragraph (q)(3)(vii)(B)( 1 ) of this section) requiring an individual to make payments for the support or maintenance of the individual's former spouse.

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