# Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
> **IRS** · Final regulations. · Published 2009-09-08 · Effective 2009-09-08 · 74 FR 45993
## Document
- **Document number:** E9-21453
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 45993
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-09-08
- **Effective date:** 2009-09-08
- **Treasury docket:** TD 9459
## Abstract

This document contains final regulations under sections 401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of governmental plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/09/08/E9-21453/reasonable-good-faith-interpretation-of-required-minimum-distribution-rules-by-governmental-plans)
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