Section
Permitted Distribution
34.001 Permitted distribution for inactive participant
34.002 Permitted distribution paid as a lump sum
Hardship Distribution
34.015 Hardship distribution
34.016 Definition of unforeseeable emergency
34.017 Plan Administrator must determine hardship
Retirement Distribution
34.030 Retirement distribution
34.031 Transfer of deferred compensation to another eligible employer
34.032 Deemed distribution
34.033 Involuntary distribution
34.034 Election of distribution commencement date
34.035 Default distribution commencement date
34.036 Election to defer distribution commencement date
34.037 Election of payout option
34.038 Default payout option
34.039 Recalculation of life expectancy
34.040 Minimum distribution
Death Distribution
34.055 Death distribution
34.056 Continuing retirement distribution after death
34.057 Deemed distribution
34.058 Involuntary distribution
34.059 Election of distribution commencement date
34.060 Default distribution commencement date
34.061 Election of payout option
34.062 Default payout option
34.063 Recalculation of life expectancy
34.064 Minimum distribution
34.065 If the beneficiary is the surviving spouse
34.066 If the beneficiary is not the surviving spouse
Minimum Distribution Rules
34.080 Minimum distribution rules
34.081 Definitions
34.082 Distribution to begin by required beginning date
34.083 Retirement distribution periods
34.084 Amount to be distributed each year
34.085 Death distribution
34.086 More flexible minimum distribution rules
Administration of Distribution Provisions
34.100 Claim for distribution
34.101 Time for distribution
34.102 Plan Administrator to approve
34.103 Payor may rely on apparent entitlement
34.104 Instruction to issuer
34.105 Delay of payment
34.106 Dispute as to proper recipient
34.107 Doubt as to proper payee
34.108 Distribution to minor beneficiary
34.109 Distribution to incompetent participant or beneficiary
34.110 Inability to locate payee
34.111 Payment to personnel representative
34.112 Disclaimer by beneficiary
34.113 Receipt and release