12/23/2002: IRS Explains Upcoming Transition Rule for DB Plan Required Minimum Distributions (HTML) (Internal Revenue Service)IRS Notice 2003-2. Excerpt: "[T]he regulations will contain a transition rule permitting plans to satisfy certain requirements set forth in proposed regulations under § 401(a)(9) issued prior to 2002 in lieu of complying with the requirements in ... the Temporary Income Tax Regulations.... [And it] is anticipated that the regulations will provide that governmental plans must comply ... as of a special effective date ... and will provide transitional relief ..."
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