Section 401a Beneficiary

Section 401a Beneficiary. An individual who is a Member's or former Member's Beneficiary on the date of the Member's or former Member's death and (unless the Beneficiary dies after the date of the Member's or former Member's death and before September 30 of the following calendar year without disclaiming benefits under the Plan) who remains a Beneficiary as of September 30 of the calendar year following the calendar year of the Member's or former Member's death. If... the Member's or former Member's Beneficiary is a trust, an individual beneficiary of the trust may be a Section 401(a)(9) Beneficiary of the Member or former Member if the requirements of Department of Treasury Regulation section 1.401(a)(9)-4 are satisfied. View More