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Text of Corrections to Final Regulations on Minimum Distributions from DB Plans or Annuity Contracts (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 24, 2004
1 page. Excerpt: "This document contains corrections to final regulations (TD 9130) which were published in the Federal Register on Tuesday, June 15, 2004 ... These final regulations relate to the required minimum distributions under section 401(a)(9) for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts." The final regs are online at https://benefitslink.com/taxregs/td9130.pdf
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