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TREAS/IRS RIN: 1545-BH53 Publication ID: Fall 2008 
Title: Governmental Plans Reasonable Good Faith Interpretation of Required Minimum Distribution Rules 
Abstract: A governmental plan is treated as having complied with the required minimum distribution rules if the plan applies a reasonable good faith interpretation of section 401(a)(9). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.401(a)(9)-1    26 CFR 1.401(a)(9)-6    26 CFR 1.403(b)-6   
Legal Authority: 26 USC 7805    26 USC 401    26 USC 403   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/10/2008  73 FR 39630   
NPRM Comment Period End  10/08/2008    
Final Action  06/00/2009    
Additional Information: REG-142040-07 Drafting attorney: Michael P. Brewer (202) 622-9645 Reviewing attorney: Cathy V. Pastor (202) 622-6090 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael P. Brewer
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4833
Fax:202 317-4834
Email: michael.p.brewer@irscounsel.treas.gov