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Rule Title: LIMITATION OF AMOUNT OF ANNUITY DISTRIBUTION TO BENEFICIARY
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Department: ADMINISTRATION
Chapter: TEACHERS' RETIREMENT BOARD
Subchapter: Vesting/Distributions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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2.44.704    LIMITATION OF AMOUNT OF ANNUITY DISTRIBUTION TO BENEFICIARY

(1) The amount of an annuity paid to a member's beneficiary may not exceed the maximum determined under the incidental death benefit requirement in IRC section 401(a)(9)(G).

(2) Effective for any annuity commencing on or after July 1, 2008, the amount of annuity paid to a member's beneficiary may not exceed the minimum distribution incidental benefit rule under Treasury Regulation section 1.401(a)(9)-6, Q&A-2.

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


 

 
MAR Notices Effective From Effective To History Notes
2-44-405 12/25/2008 Current History: 19-20-201, MCA; IMP, 19-20-106, MCA; NEW, 2008 MAR p. 2619, Eff. 12/25/08.
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