New post death payout -Effective date (post Secure Act)

[Dobber]

What is the effective date for the new post-death payout rules for 403(b) and 457 plans? 

The Secure Act reference's gov't plans have a delayed effective date of 1/1/22 - but I've seen this (delay) date applies to Section 414(d) plans and 403b/457 plans

Which is correct?

Also, assume the delay applies to 403(b) plans - I would venture it only applies to gov't sponsored 403(b) plans (i.e. school districts?)

Thank you 

[Luke Bailey]

It applies to any defined contribution 414(d) plan, so would include 401(a) (including grandfathered 401(k)), 403(b), and 457(b), as long as DC and governmental under 414(d). See Secure Act Section 404.