Minimum distribution rules in Section 457 plans?

[John A]

Must a 457 plan contain language about 401(a)(9) minimum distributions?

May a 457 plan make all required minimum distributions based on the life expectancy of the participant only (without giving the participant a choice to use joint life expectancy with a designated beneficiary)?

[Carol V. Calhoun]

Yes, a 457 plan must follow the minimum distribution rules of 401(a)(9). See 457(d).

However, the only requirement of 401(a)(9) with respect to defined contribution plans (which virtually all 457 plans are) is that distributions not be made more slowly than permitted by the statute. Thus, if the plan so provides, distributions can be made under a form (such as over a single life expectancy) which is always at least as fast or faster than the statutory requirements.