Distributions to Independent Contractor

[Guest annem99]

!.409A-1(h)(2(ii) indicates that payments due to separation from service can't be made for at least 12 months in the case of an independent contractor who does not qualify for the exemption from 409A. Example: employee goes to independent contractor status and performs sufficient service so as not to trigger separation from service. When he is done performing services as a independent contractor, does he have to wait for 12 months to receive distribution? Thanks for the help!