2.44.706    GOOD FAITH CONTINUATION OF DISTRIBUTION OPTIONS

(1) Notwithstanding any other provision of this chapter or the Treasury Regulations, benefit distribution options may continue so long as the option satisfies IRC section 401(a)(9) based on a reasonable and good faith interpretation of that section.

History: 19-20-201, MCA; IMP, 19-20-106, MCA; NEW, 2008 MAR p. 2619, Eff. 12/25/08.