For applications submitted to conform to the 2020 RA List

Employee

Benefit

Plans

Explanation No. 9

Required

Distributions

Note: 

Plans submitted during the 2020 Required Amendment List 

submission period must satisfy the applicable changes in 

plan qualification requirements listed in Section IV of Notice 

2020-83, 2020-50 I.R.B. 1597 (the 2020 RA List).

This publication contains copies of:

Form 8387, Worksheet 9 

Form 8399, Deficiency Checksheet 9

These forms are included as examples only and should not 

be completed and returned to the Internal Revenue Service.

Publication 7004 (Rev. 6-2021) Catalog Number 36179Q Department of the Treasury Internal Revenue Service www.irs.gov

The technical principles in this publication may be changed by 

future regulations or guidelines.

The purpose of Worksheet Number 9 (Form 8387) and this 

explanation is to assist the specialist in determining whether a 

plan satisfies the distribution requirements of Internal Revenue 

Code section 401(a)(9), in accordance with the Final and 

Temporary regulations under section 401(a)(9), published in 

the Federal Register on April 17, 2002. However, for plans 

in existence prior to 2003, required minimum distributions 

may have been made in accordance with previous proposed 

regulations published in 1987 and 2001. See Rev. Proc. 2002-

29, 2002-1 C.B. 1176 for background on when these earlier 

regulations could be used and refer to such earlier regulations 

for distribution rules prior to 2003, if applicable. 

The sections cited at the end of each paragraph of explanation 

are to the Internal Revenue Code and the Income Tax 

Regulations.
Page 2 For applications submitted to conform to the 2020 RA List

I. Distributions Before Death

Lines a - d. A qualified plan must provide that distributions to each participant must commence by the participant’s required beginning date. 

For years beginning before 1997, the required beginning date for a participant (other than a participant in a governmental or a church plan) 

was April 1 of the calendar year following the calendar year in which the participant attained age 701⁄2. The required beginning date for a 

participant in a governmental or church plan was April 1 of the calendar year following the later of the calendar year in which the participant 

attained age 701⁄2 or the calendar year in which the participant retired. 

For years beginning after 1996, the rules changed for plans other than governmental and church plans. The required beginning date for 

a participant (other than a 5-percent owner) is April 1 of the calendar year following the later of the calendar year in which the participant 

attains age 701⁄2 or the calendar year in which the participant retires. A participant’s accrued benefit in a defined benefit plan must be 

actuarially increased to take into account the period after age 701⁄2 in which the participant was not receiving any benefits under the plan. 

(See Explanation #2A for a discussion of the actuarial increase). This required beginning date also applies to a participant in a governmental 

or church plan, except that no actuarial increase described above must be provided. The required beginning date for a 5-percent owner 

continues to be April 1 of the calendar year following the calendar year in which the participant attains age 701⁄2. 

For years beginning after 1996, with respect to a participant (other than a 5-percent owner) there are several choices. The required plan 

language will vary depending on the three basic choices below. 

1) The plan may continue to require participants to commence benefit distributions no later than April 1 of the calendar year after the 

calendar year in which a participant reaches age 701⁄2. If a plan retains this language, a participant who dies after that date will be 

treated as dying after the required beginning date under section 401(a)(9) for purposes of determining distributions after death. 

However, the required beginning date for purposes of the excise tax under section 4974 (excise tax on excess accumulations) and 

402(c) (eligible rollover distributions) is determined as if the required beginning date is April 1 of the calendar year after the later 

of the calendar year the participant attained age 701⁄2 or retired. Thus, no excise tax will apply prior to the calendar year in which 

the participant (other than a 5-percent owner) retires and distributions prior to that calendar year will be eligible for rollover, unless 

they are precluded for some other reason. 

2) The plan may provide that benefit distributions must commence by April 1 of the calendar year following the later of the calendar 

year in which the participant attains age 701⁄2 or the calendar year in which the participant retires, except that benefit distributions 

to a participant with respect to benefits accrued as of the later of the adoption or effective date of the amendment to the plan that 

implements the changes to the required beginning date of this paragraph must commence by the April 1 of the calendar year 

following the calendar year in which the participant attains age 701⁄2. 

3) The plan may provide that benefit distributions must commence by April 1 of the calendar year following the later of the calendar 

year in which the participant attains age 701⁄2 or retires. 

Choice (3) above may only be elected if (i) it corresponds to an amendment previously made to the plan pursuant to section 1.411(d)-4, 

Q&A-10(b) of the regulations (described below) or (ii) it does not eliminate an age 701⁄2 distribution option, as described in the preceding 

regulation, because either (A) the plan is a new plan or (B) the plan contains provisions below allowing a participant to elect whether or 

not to defer distributions or the plan already offers a pre-retirement distribution option at least as generous as the deferral option below. 

A plan may provide for an option allowing a participant attaining age 701⁄2 in years after 1995 to make an election by April 1 of the calendar 

year following the year in which the participant attained age 701⁄2 (or by December 31, 1997 in the case of a participant attaining age 701⁄2 

in 1996) to defer distributions until a date specified in the plan that is no later than the April 1 of the calendar year following the calendar 

year in which the participant retires, or to begin receiving distributions by the April 1 of the calendar year following the year in which the 

participant attained age 701⁄2 (or by December 31, 1997 in the case of a participant attaining age 701⁄2 in 1996). 

A plan amendment to provide for such an option to defer must have been made retroactively effective in accordance with the pre-amendment 

operation of the plan by the end of the GUST remedial amendment period. A plan may still provide for this option to defer after the expiration 

of the GUST remedial amendment period, but may no longer make it retroactively effective. 

Section 411(d)(6) provides that the accrued benefit of a participant may not be decreased by a plan amendment. The right to commence 

benefits in any form at a particular time is a separate optional form of benefit protected from elimination. The relief provisions of section 

1.411(d)-4, Q&A-10, of the Income Tax Regulations, however, permit the elimination of the age 701⁄2 option with respect to certain employees, 

as provided above, and also give examples of circumstances under which no relief is required under section 411(d)(6). The relief under 

section 411(d)(6) is only for amendments adopted within the GUST remedial amendment period. 

A plan may also provide for an option allowing a participant attaining age 701⁄2 in years prior to 1997 to stop distributions that had previously 

commenced and to recommence distributions at a later date, that is no later than April 1 of the calendar year following the year in 

which the participant retires, and that specifies, in accordance with Notice 97-75, that there is either a new annuity starting date upon 

recommencement for purposes of determining the applicable spousal consent rules under section 417, or that there is no new annuity 

starting date upon recommencement. This amendment must correspond to an amendment previously made to the plan, in accordance 

with Notice 97-75.
Page 3 For applications submitted to conform to the 2020 RA List

Line e. For a defined benefit plan, an actuarial increase is required with respect to a participant who retires in a calendar year after 

the calendar year in which the participant attains age 701⁄2 for the period after age 701⁄2 in which the participant was not receiving any 

benefits under the plan. The actuarial increase required to satisfy section 401(a)(9)(C)(iii) must be provided for the period starting on 

April 1 following the calendar year in which the employee reaches age 701⁄2, or January 1, 1997, if later, and ending on the date on which 

benefits commence after retirement in an amount sufficient to satisfy section 401(a)(9). For requirements on plan amendments to provide 

for actuarial increases for participants who retire in a calendar year after they reach age 701⁄2, see Explanation No. 2A, Minimum Vesting 

Standards, Defined Benefit Plans. 

For the special rule governing distributions to participants who made, and still have in effect, valid elections under section 242(b)(2) of 

TEFRA, see IV below.

401(a)(9)(A) and (C) Reg. 1.401(a)(9)-6, Q&A-7, Notice 97-75. 

Line f. When the distribution of the participant’s entire interest is not made in a lump sum, the plan must require the distribution to be made 

in one or more of the following ways: over the life of the participant, over the life of the participant and a designated beneficiary, over a 

period certain not extending beyond the life expectancy of the participant, or over a period certain not extending beyond the joint life and 

last survivor expectancy of the participant and a designated beneficiary. 

401(a)(9)(A), Reg. 1.401(a)(9)-2 Q&A-1.

Line g. Section 2203(a) of the CARES Act added § 401(a)(9)(I) to the Code. Section 401(a)(9)(I)(i) provides for a waiver of RMDs for 

defined contribution plans and IRAs for 2020. Section 401(a)(9)(I)(ii) provides that this waiver also applies to the 2019 RMD for an individual 

who has a required beginning date of April 1, 2020, that was not paid in 2019 (and therefore would have been due to be paid between 

January 1, 2020 and April 1, 2020). Section 401(a)(9)(I)(iii)(II) provides that if the rule described in § 401(a)(9)(B)(ii) applies to a beneficiary 

(under which the entire amount of the plan must be distributed within 5 years of the participant’s death), then the 5-year period is determined 

without regard to 2020. Section 401(a)(9)(I)(iii)(I) provides that an individual’s required beginning date is determined without regard to § 

401(a)(9)(I) for purposes of applying § 401(a)(9) for calendar years after 2020. Section 2203(c) of the Act provides for § 411(d)(6) relief.

This RMD waiver is similar to the 2009 RMD waiver provided by section 201 of the Worker, Retiree, and Employer Recovery Act of 2008 

(WRERA), Pub. L. 110-458, 122 Stat. 5092 (2008).

Notice 2021-51, 2020-29 I.R.B. 73.

II. Distributions After Death

Line a. A qualified plan must provide that if the participant dies before distributions of his or her entire interest is completed, but after 

distributions have commenced under a method that satisfies I above, the remaining portion will be distributed at least as rapidly as under 

the method of distribution being used on the date of the participant’s death using the participant’s remaining life expectancy if there is 

no designated beneficiary, and if there is a designated beneficiary, using the remaining life expectancy of either the participant or the 

designated beneficiary, whichever is longer.

401(a)(9)(B)(i), Reg. 1.401(a)(9)-2 Q&A-5, 1.401(a)(9)-5, Q&A-5, Notice 97-75.

Line b. A qualified plan must provide that if a participant dies before distributions are treated as having begun to the participant, distributions 

will be made as follows. Any portion of the participant’s interest that is not distributed to a beneficiary designated by the participant must 

be distributed by the end of the calendar year which contains the fifth anniversary of the date of the participant’s death (the five-year rule). 

Any portion of the participant’s interest that is payable to a beneficiary designated by the participant must be distributed either under the 

five-year rule or under the following exception to the five-year rule (the life expectancy rule). Under the life expectancy rule, the portion of 

the participant’s interest payable to a designated beneficiary must be distributed, commencing not later than the end of the calendar year 

immediately following the calendar year in which the participant died, over the life of the beneficiary or over a period not extending beyond 

the life expectancy of the beneficiary. If the designated beneficiary is the participant’s surviving spouse, distributions to the spouse may 

be postponed until the end of the calendar year in which the participant would have attained 701⁄2, and if the surviving spouse dies before 

distributions to such spouse begin, the date of death of the surviving spouse will be substituted for the date of death of the participant in 

applying the five-year rule and the life expectancy rule. If a plan does not adopt an optional provision specifying the method of distribution 

after the death of the participant or allow participants or beneficiaries to elect on an individual basis whether the 5-year rule or the life 

expectancy rule applies, the default rule when the participant has a designated beneficiary is the life expectancy rule. A plan may adopt a 

provision that permits employees (or beneficiaries) to elect, in accordance with section 1.401(a)(9)-3 of the regulations, on an individual 

basis whether the five-year rule or the life expectancy rule applies to distributions after the death of an employee who has a designated 

beneficiary. 

401(a)(9)(B)(ii), (iii), and (iv), Reg. 1.401(a)(9)-3 Q&A-1-5, Reg. 1.401(a)(9)-5, Q&A-5, Notice 97-75.

III. Minimum Distribution Requirements

Regulation section 1.401(a)(9)-5 describes the minimum distribution that must be made to a participant or beneficiary in each distribution 

calendar year in order to satisfy section 401(a)(9). Section 401(a)(9)(G) also provides that any distribution that is required under the 

incidental death benefit requirement of section 401(a) (i.e., the requirement that death and other nonretirement benefits payable under the 

plan be incidental to the primary purpose of the plan) is to be treated as a distribution required under section 401(a)(9).
Page 4 For applications submitted to conform to the 2020 RA List

A plan must therefore provide that distributions will be made in accordance with the regulations under section 401(a)(9), including the 

incidental death benefit requirement under section 401(a)(9)(G). A plan may, of course, also set forth the manner of calculation of minimum 

distributions, provided such provisions are not inconsistent with section 401(a)(9) and the regulations thereunder. In addition, any plan 

provisions regarding optional provisions governing plan distributions may not conflict with section 401(a)(9) and the regulations thereunder. 

Section 1.401(a)(9)-6 of the regulations applies specifically to defined benefit and defined contribution plans using annuity contracts. That 

section provides details on a plan’s ability to make payments using a term-certain annuity or an annuity that increases over the payout 

period, without violating the incidental benefit rule. Section 1.401(a)(9)-8 of the regulations provides special rules, including rules applicable 

to separate accounts. 

Section 401(a)(9)(H) provides that section 401(a)(9) does not apply to defined contribution plans for 2009. 

401(a)(9)(A), (B), (G), and (H), Regs. 1.401(a)(9)-1 Q&A-3, 1.401(a)(9)-6, 1.401(a)(9)-8, Notice 2009-82, 2009-2 C.B. 491.

IV. TEFRA Transitional Rule

Section 242(b)(2) of TEFRA permitted a participant to make a transitional rule election that would govern the distribution made to the 

participant. If the participant made such an election, and the election is still valid, the distribution made pursuant to the election must satisfy 

the requirements of IRC section 401(a)(9) as in effect on December 31, 1983. Such a distribution must also satisfy the spousal consent and 

other survivor benefit rules of sections 401(a)(11) and 417. 

Reg. 1.401(a)(9)-8 Q&A-13-16. 

V. Qualified Longevity Annuity Contracts

Line a. Regulation section 1.401(a)(9)-5, Q&A-3(d) provides that for purposes of computing minimum required distributions that must be 

made to a participant or beneficiary in each distribution calendar year in order to satisfy section 401(a)(9), the account balance in a defined 

contribution plan does not include the value of any qualifying longevity annuity contract (QLAC). As defined in Q&A–17 of Reg. 1.401(a)

(9)–6, a QLAC is an annuity contract that is purchased from an insurance company on or after July 2, 2014, for the benefit of an employee 

under the plan in order to provide longevity protection. 

In order to be a QLAC, an annuity contract must satisfy each of the following requirements: (1) Premiums for the contract satisfy applicable 

limitations (as noted below); (2) The contract provides that distributions under the contract must commence not later than a specified 

annuity starting date that is no later than the first day of the month next following the 85th anniversary of the employee’s birth; (3) The 

contract provides that, after distributions under the contract commence, those distributions must satisfy all applicable minimum distribution 

requirements (other than the requirement that annuity payments commence on or before the required beginning date); (4) The contract 

does not make available any commutation benefit, cash surrender right, or other similar feature; (5) No benefits are provided under the 

contract after the death of the employee other than payment of a life annuity payable to the surviving spouse where the periodic annuity 

payment is not in excess of 100 percent of the periodic annuity payment that is payable to the employee; (6) When the contract is issued, 

the contract (or a rider or endorsement with respect to that contract) states that the contract is intended to be a QLAC; and (7) The contract 

is not a variable contract under section 817, an indexed contract, or a similar contract, except to the extent provided by the Commissioner 

in revenue rulings, notices, or other guidance.

Line b. In order to constitute a QLAC, the amount of the premiums paid for the contract under the plan on a given date cannot exceed 

both a dollar and a percentage limitation. The dollar limitation is an amount equal to the excess of (i) $125,000 (as adjusted by the 

Commissioner) over the sum of (A) The premiums paid before that date with respect to the contract, and (B) premiums paid on or before 

that date with respect to any other contract that is intended to be a QLAC and that is purchased for the employee under the plan, or any 

other plan, annuity, or account described in section 401(a), 403(a), 403(b), or 408 or eligible governmental plan under section 457(b). 

The percentage limitation is an amount equal to the excess of (i) 25 percent of the employee’s account balance under the plan (including 

the value of any QLAC held under the plan for the employee) as of that date, over (ii) The sum of (A) premiums paid before that date with 

respect to the contract, and (B) premiums paid on or before that date with respect to any other contract that is intended to be a QLAC and 

that is held or was purchased for the employee under the plan. 

For purposes of applying the 25 percent limit, an employee’s account balance on the date on which premiums for a contract are paid is 

the account balance as of the last valuation date preceding the date of the premium payment, increased for contributions allocated to the 

account during the period that begins after the valuation date and ending before the date the premium is paid and decreased for distributions 

made from the account during that period. Note that although the value of a QLAC is excluded from the account balance used to determine 

required minimum distributions, the value of a QLAC is included in the account balance for purposes of applying the 25-percent limit.

If an annuity contract fails to be a QLAC solely because a premium for the contract exceeds the above limits, then the contract is not 

a QLAC beginning on the date that premium payment is made unless the excess premium is returned to the non-QLAC portion of the 

employee’s account. If the contract fails to be a QLAC, then the value of the contract may not be disregarded for required minimum 

distribution calculation purposes as of the date on which the contract ceases to be a QLAC. If the excess premium is returned (either 

in cash or in the form of a contract that is not intended to be a QLAC) to the non-QLAC portion of the employee’s account by the end of 

the calendar year following the calendar year in which the excess premium was originally paid, then the contract will not be treated as 

exceeding the prescribed limitations at any time, and the value of the contract will not be included in the employee’s account balance. If the 

excess premium (including the fair market value of an annuity contract that is not intended to be a QLAC, if applicable) is returned to the 
Page 5 For applications submitted to conform to the 2020 RA List

non-QLAC portion of the employee’s account after the last valuation date for the calendar year in which the excess premium was originally 

paid, then the employee’s account balance for that calendar year must be increased to reflect that excess premium in the same manner as 

an employee’s account balance is increased to reflect a rollover received after the last valuation date.

Line c. The plan must provide that distributions under the contract will commence not later than a specified annuity starting date that is 

no later than the first day of the month next following the 85th anniversary of the employee’s birth. After distributions under the contract 

commence, those distributions must satisfy all applicable minimum distribution requirements from that point forward (other than the 

requirement that annuity payments commence on or before the required beginning date). 

Note that a QLAC could allow an employee to elect an earlier annuity starting date than the specified annuity starting date, but is not 

required to provide an option to commence distributions before the specified annuity starting date.

§ 1.401(a)(9)–5; § 1.401(a)(9)–6
For applications submitted to conform to the 2020 RA List

Employee Benefit Plan 

Required Distributions 

(Worksheet Number 9 – Determination of Qualification)

Form 8387 (Rev. 6-2021) Catalog Number 62511I publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Instructions – All items must be completed. A “Yes” answer generally indicates a favorable conclusion is warranted, while a “No” 

answer indicates a problem exists. Please use the space on the worksheet to explain any “No” answer. See Publication 7004, 

Explanation Number 9, for guidance in completing this form.

The technical principles in this worksheet may be changed by future regulations or guidelines

Name of plan

I. Distributions Before Death Plan Reference Yes No N/A

a. Does the plan require that distributions to participants who are 5-percent owners 

commence not later than the April 1 of the calendar year following the calendar year 

in which the participant attains age 70 1⁄2 [0902]

b. Does the plan require that distributions to participants who are not 5-percent owners commence by the April 1 of the calendar year 

following (plan must provide for one of the following options): [0903]

(i) The calendar year in which the participant attains age 70 1⁄2 or

(ii) The later of the calendar year in which the participant attains age 70 1⁄2 or retires, 

except that benefits accrued as of the later of the adoption or effective date of the 

amendment to the plan that implements the changes to the required beginning 

date of this paragraph must commence by the April 1 following the calendar year 

in which the participant attains age 70 1⁄2

(iii) The later of the calendar year in which the participant attains age 70 1⁄2 or retires?

c. If b.(iii) applies, does the plan give any participant (other than a 5-percent owner) 

who attains age 70 1⁄2 after 1995 the option of commencing distributions by April 1 

following age 70 1⁄2 or deferring distributions until April 1 of the calendar year 

following the calendar year in which the participant retires? [0905]

Note: The plan with a required beginning date under b(iii) above must also include plan language under c unless it already contains an amendment 

pursuant to section 1.411 (d)-4, Q&A-10(b) of the regulations, or it does not eliminate an age 70 1⁄2 distribution option, as described in section 1.411 

(d)-4 because one or more of the following applies: it is a new plan, or already offers a pre-retirement distribution option at least as generous as c.

d. If the plan allowed a participant who attained age 70 1⁄2 before 1997 to stop 

receiving distributions and recommence them at a later date, does the plan provide 

that there is either (i) a new annuity starting date or (ii) no new annuity starting date 

when distributions recommence? [0907]

e. If applicable, does the plan (if a defined benefit plan) require actuarial increases for 

a participant (other than a 5-percent owner) who retires in a calendar year after the 

calendar year in which the participant attains age 70 1⁄2. for the period after age 701⁄2 

in which the participant was not receiving any benefits under the plan (see 

Explanation #2A)? [0908]

f. Will distribution of the participant’s entire interest be made in one of the following 

ways: in a lump sum, over the life of the participant, over the lives of a participant 

and a designated beneficiary, over a period certain not extending beyond the life 

expectancy of the participant, or over a period certain not extending beyond the joint 

life and last survivor expectancy of the participant and a designated beneficiary? 

[0909]

g. Does the plan provide that a participant or beneficiary who would have been 

required to receive required minimum distributions in 2020 (or paid in 2021 for the 

2020 calendar year for a participant with a required beginning date of April 1, 2021) 

will be given an opportunity to make an election as to whether or not to receive or 

suspend them? [0926]

This form is provided as an example only and should not be 

completed or returned to the Internal Revenue Service
Page 2 For applications submitted to conform to the 2020 RA List

Form 8387 (Rev. 6-2021) Catalog Number 62511I publish.no.irs.gov Department of the Treasury - Internal Revenue Service

II. Distributions After Death Plan Reference Yes No N/A

a. Does the plan provide that, if distributions have commenced before the participant’s 

death, the remaining interest will be distributed at least as rapidly as under the 

method being used at the date of the participant’s death? [0911]

b. Does the plan provide that, if distributions have not commenced before the participant’s death, the distribution will be made as set 

forth in (i) or (ii) or in accordance with an individual election in (iii)? [0912]

(i) Any portion of the participant’s interest that is not payable to a beneficiary 

designated by the participant will be distributed by the end of the calendar year 

which contains the fifth anniversary of the participant’s death?

(ii) Any portion of the participant’s interest that is payable to a beneficiary designated by the participant will be distributed either –

A. By the end of the calendar year which contains the fifth anniversary of the 

participant’s death (5-year rule), or

B. Over the life of the beneficiary or over a period not extending beyond the life 

expectancy of the beneficiary, commencing not later than the end of the 

calendar year immediately following the calendar year in which the participant 

died (or, if the designated beneficiary is the participant’s surviving spouse, 

commencing by the end of the calendar year following the calendar year in 

which the participant died, or if later, by the end of the calendar year in which 

the participant would have attained age 70 1⁄2 life expectancy rule)?

(iii) The participant (or beneficiaries) may elect on an individual basis whether the 5-

year rule or the life expectancy rule applies to distributions after the death of a 

participant who has a designated beneficiary?

III. Minimum Distributions Requirements Plan Reference Yes No N/A

a. Does the plan provide that distributions will be made in accordance with the 

minimum distribution requirements? [0913]

b.

(i) Does the plan require that the amount that must be distributed on or before the 

participant’s required beginning data (or, if the participant dies before 

distributions begin, the date distributions are required to begin) is the payment 

that is required for one payment interval? [0914]

(ii) Does the plan require that the annuity distributions will be paid in periodic 

payments made at intervals not longer than one year? [0915]

(iii) Does the plan provide that a period certain for any annuity distributions 

commencing during the life of the employee with an annuity starting date on or 

after the employee’s required beginning date will not permitted to exceed the 

applicable distribution period for the employee (determined in accordance with 

the Uniform Lifetime Table in A-2 of §1.409(a)(9)-9 for the calendar year that 

contains the annuity starting date? [0916]

(iv) Does the plan provide that once payments have begun over a period certain, the 

period certain will not be changed, except in limited circumstances in accordance 

with Treas. Reg. 1.401(a)(9)-6, Q&A 13? [0917]

(v) Does the plan provide that annuity payments will either be nonincreasing or 

increase only in accordance with Treas. Reg. 1.401(a)(9)-6, Q&A 14? [0918]

c. Does the plan provide that distributions will be made in accordance with minimum 

distribution incidental benefit requirements? [0919]

IV. Distributions Pursuant to TEFRA Transitional Rule Plan Reference Yes No N/A

a. If any employees made TEFRA transitional rule distribution elections, do the 

methods of distribution satisfy the requirements of IRC section 401(a)(9) as in effect 

on December 31, 1983, and also satisfy sections 409(a)(11) and 417? [0920]

This form is provided as an example only and should not be 

completed or returned to the Internal Revenue Service
Page 3 For applications submitted to conform to the 2020 RA List

Form 8387 (Rev. 6-2021) Catalog Number 62511I publish.no.irs.gov Department of the Treasury - Internal Revenue Service

V. Provisions related to Qualified Longevity Annuity Contracts (QLACs) Plan Reference Yes No N/A

a. Is the plan a defined contribution plan that permits the purchase of QLACs? (If "No," 

do not complete the remainder of this worksheet)

b. Does the plan limit contract premium payments to the lesser of $125,000 (as 

adjusted), or 25 percent of the account balance (determined as of the date of 

payment)? [0921]

(i) Does the plan provide that the dollar limit is calculated across all plans and IRAs 

in which the employee participates, but that the percentage limit is applied on a 

plan basis? [0922]

(ii) Does the plan provide for a mechanism to return excess premium payments that 

are over and above this limit? [0923]

c. Does the plan provide that QLAC distributions must commence no later than age 

85, and will then meet minimum required distribution rules for annuity payments 

prospectively? [0924]

This form is provided as an example only and should not be 

completed or returned to the Internal Revenue Service
For applications submitted to conform to the 2020 RA List

Form 8399 (Rev. 6-2021) Catalog Number 63078O publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Employee Plan Deficiency Checksheet

Attachment Number 9

Required Plan Distributions

For IRS Use Please furnish the amendment(s) requested in the section(s) checked below.

902

I.a.

Section of the plan should be amended to provide that distributions to participants who are 5-percent 

owners must commence not later than the April 1 of the calendar year following the calendar year in which the 

participant attains age 701⁄2. IRC section 401(a)(9).

903

I.b.

Section of the plan should be amended to require that distributions to participants who are not 

5-percent owners must commence by April 1 of the calendar year following (choose option):

(1) the calendar year in which the participant attains age 701⁄2, or

(2) the later of the calendar year in which the participant attains age 701⁄2 or retires, except that benefits 

accrued as of the later of the adoption or effective date of the amendment to the plan implementing this 

required beginning date must commence by April 1 following the calendar year in which the participant 

attains age 701⁄2, or

(3) the later of the calendar year in which the participant attains 701⁄2 or retires.

905

I.c.

Section of the plan should be amended to give any participant (other than a 5-percent owner) who 

attains age 701⁄2 after 1995 the option of commencing distributions by April 1 of the calendar year following the 

year in which the participant reached age 701⁄2 or deferring distributions until April 1 of the calendar year in 

which the participant retires.

907

I.d.

Section of the plan must have been amended by the end of the GUST remedial amendment period to 

specify either a new annuity starting date or no new annuity starting date upon recommencement of distributions 

for participant who attained age 701⁄2 before 1997 and had been allowed to stop receiving distributions and 

recommence them at a later date in accordance with Q&A 7 and 8 of Notice 97-75, 1997-2 C.B. 337.

908

I.e.

Section of the plan should be amended to require actuarial increases for a participant who retires in a 

calendar year after the calendar year in which the participant attains age 701⁄2, for the period after age 701⁄2 in 

which the participant was not receiving any benefits under the plan. IRC section 401(a)(9)(C)(iii).

909

I.f.

Section of the plan should be amended to provide that when the distribution of the participant’s entire 

interest is not made in a lump sum, the distribution will be made in one or more of the following ways: over the 

life of the participant; over the life of the participant and a designated beneficiary; over a period certain not 

extending beyond the life expectancy of the participant; or over a period certain not extending beyond the joint 

life and last survivor expectancy of the participant and a designated beneficiary. IRC section 401(a)(9)(A)(ii).

911

II.a.

Section of the plan should be amended to provide if distribution has commenced before the 

participant’s death, the remaining interest will be distributed at least as rapidly as under the method of 

distribution being used as of the date of the participant’s death. IRC section 401(a)(9)(B)(i) and Reg. 1.401(a)

(9)-2, Q&A 5.

912

II.b.

Section of the plan should be amended to ensure that the method of distribution, if the participant dies

before distributions commence, satisfies the following requirements: (a) any remaining portion of the 

participant’s interest that is not payable to a beneficiary designated by the participant will be distributed by the 

end of the calendar year which contains the fifth anniversary of the participant’s death; and (b) any portion of the 

participant’s interest that is payable to a beneficiary designated by the participant will be distributed either (i) by 

the end of the calendar year which contains the fifth anniversary of the participant’s death, or (ii) over the life of 

the beneficiary or over a period certain not extending beyond the life expectancy of the beneficiary, commencing 

not later than the end of the calendar year following the calendar year in which the participant died (or, if the 

designated beneficiary is the participant’s surviving spouse, commencing by the end of the calendar year foll 

wing the calendar year in which the participant died or, if later, by the end of the calendar year in which the 

participant would have attained age 701⁄2). IRC section 401(a)(9)(B)(ii), (iii) and (iv). Reg. 1.401(a)(9)-3.

Section of the plan should be amended to allow the participant (or beneficiary) to elect on an 

individual basis whether the 5-year rule or the life expectancy rule applies to distributions after the death of an 

employee who has a designated beneficiary, pursuant to Reg. 1.401(a)(9)-3.

Section of the plan should be amended to allow the participant (or beneficiary) to elect on an 

individual basis whether the 5-year rule or the life expectancy rule applies to distributions after the death of an 

employee who has a designated beneficiary, pursuant to Reg. 1.401(a)(9)-3.

913

III.a.

Section of the plan should be amended to provide that distributions from the plan will be made in 

accordance with the requirements of the regulations under section 401(a)(9). Reg. 1.401(a)(9)-1, Q&A 3.
For applications submitted to conform to the 2020 RA List

Form 8399 (Rev. 6-2021) Catalog Number 63078O publish.no.irs.gov Department of the Treasury - Internal Revenue Service

914

III.b.(i)

Section of the plan should be amended to provide that the amount that must be distributed on or 

before the participant’s required beginning date (or, if the participant dies before distributions begin, the date 

distributions are required to begin) is the payment that is required for one payment interval. Reg. 1.401(a)(9)-6, 

Q&A 1.

915

III.b.(ii)

Section of the plan should be amended to provide that payment intervals are the periods for which 

payments are received for example, monthly, bi-monthly, semi-annually, or annually, but in no case made at 

intervals longer than one year. Regs. 1.401(a)(9)-6, Q&A 1.

916

III.b.(iii)

Section of the plan should be amended to provide that, unless the employee’s sole beneficiary is the 

employee’s spouse, the period certain for an annuity distribution commencing during the participant’s lifetime 

may not exceed the applicable distribution period for the participant under the Uniform Lifetime Table set forth in 

section 1.409(a)(9)-9 of the Treasury regulations for the calendar year that contains the annuity starting date. 

However, if the employee’s sole beneficiary is the employee’s spouse, the period certain is permitted to be as 

long as the joint life and last survivor expectancy of the employee and the employee’s spouse, if longer than the 

applicable distribution period for the employee, provided the period certain is not provided in conjunction with a 

life annuity. Regs. 1.401(a)(9)-6, Q&A 3, 1.401(a)(9)-9.

917

III.b.(iv)

Section of the plan should be amended to provide that once payments have begun over a period 

certain, the period certain will not be changed, except in limited circumstances in accordance with Reg. 1.401(a)

(9)-6, Q&A 13.

918

III.b.(v)

Section of the plan should be amended to provide that annuity payments will either be nonincreasing 

or increase only in accordance with Reg. 1.401(a)(9)-6, Q&A 14. 

919

III.c.

Section of the plan should be amended to provide that distributions from the plan will be made in 

accordance with the requirements of the regulations under section 401(a)(9) with respect to the minimum 

distribution incidental benefit requirements. IRC section 401(a)(9)(G) and Reg. 1.401(a)(9)-1, Q&A 3.

920

IV.a.

Section of the plan should be amended to require that distributions made pursuant to a TEFRA 

transitional rule distribution election meet the requirements of IRC section 401(a)(9) as in effect on December 

31, 1983, and also satisfy IRC sections 401(a)(11) and 417. Regs. 1.401(a)(9)-8, Q&A 13 and 16.

921

V.b.

Section of the plan should be amended to provide that premium payments for Qualified Longevity 

Annuity Contracts (QLAC) are limited to the to the lesser of $125,000 (as adjusted) or 25 percent of the account 

balance under the plan (including the value of any QLAC held under the plan for the employee) determined as 

of the date of payment Reg. 1.401(a)(9)-6, Q&A 17.

922

V.b.(i)

The premium payment limitations at section of the plan should be amended to reflect, either (a) that 

the dollar limit is calculated across all plans and IRAs in which the employee participates and/or (b) that the 

percentage limit is applied solely with respect to this plan. Reg. 1.401(a)(9)-6, Q&A 17(d).

923

V.b.(ii)

Section of the plan must provide a mechanism by which QLAC premium payments in excess of the 

dollar or percentage limitations are returned. Reg. 1.401(a)(9)-6, Q&A 17(c)(4).

924

V.c.

Section of the plan must provide that QLAC distributions must commence no later than age 85 and 

will then meet minimum required distribution rules for annuity payments on a going forward basis Reg. 1.401(a)

(9)-6, Q&A 17(c).

926

I.g.

Section of the plan should be revised to provide that a participant or beneficiary who would have

been required to receive required minimum distributions in 2020 (or paid in 2021 for the 2020 calendar year for 

a participant with a required beginning date of April 1, 2021) but for the enactment of section 401(a)(9)(I) of the 

Code (2020 RMDs), and who would have satisfied that requirement by receiving distributions that are either (1) 

equal to the 2020 RMDs, or (2) one or more payments (that include the 2020 RMDs) in a series of substantially 

equal periodic payments made at least annually and expected to last for the life (or life expectancy) of the 

participant, the joint lives (or joint life expectancies) of the participant and the participant’s designated 

beneficiary, or for a period of at least 10 years (Extended 2020 RMDs), will be given an opportunity to make an 

election as to whether or not to receive or suspend otherwise required minimum distributions.