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Life Expectancy


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Guest gchase3
Posted

I am not clear on the difference between the life expectancy table in 1.401(a)(9)-9 and 1.72-9. I am attempting to determine the life expectancy of the beneficiary of a participant who recently died. I would have thought that the 401(a)(9) minimum distribution regs would control, but I noticed the plan cites to 1.72(p) regulations (the plan permits a payout over the life expectancy of the beneficiary). I'm not sure if this is optional, or if I am missing the amendment to the plan for the 401(a)(9) regs.

Also, which table would apply if this were an IRA?

Thanks for your help!!!

Guest gchase3
Posted

Never mind... Looks like it was just a cite based on the old regs.

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