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['Retirement Benefits']
['Pension Protection Act (PPA)']
04/21/2026
§823. Clarification of minimum distribution rules for governmental plans
Pension Protection Act of 2006
Title VIII Pension Related Revenue Provisions
Subtitle C Improvements in Portability, Distribution, and Contribution Rules
The Secretary of the Treasury shall issue regulations under which a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986) shall, for all years to which section 401(a )(9) of such Code applies to such plan, be treated as having complied with such section 401(a)(9) if such plan complies with a reasonable good faith interpretation of such section 401(a)(9).
['Retirement Benefits']
['Pension Protection Act (PPA)']
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