Additional guidance.

Additional guidance. Additional guidance regarding how distributions under a defined benefit plan must be paid in order to satisfy section 401(a)(9) may be issued by the Commissioner in revenue rulings, notices, or other guidance published in the Internal Revenue Bulletin. See 601.601(d)(2)(ii)(b) of this chapter.

Source

26 CFR § 1.401(a)(9)-6


Scoping language

None
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