CYCLE A Submission Period – 02/01/2016 – 01/31/2017

Employee                                                  Explanation No. 9

Benefit                                                   Required

                                                          Distributions
Plans

Note:                                                     The purpose of Worksheet Number 9 (Form 8387) and this 
                                                          explanation is to assist the specialist in determining whether 
Plans submitted during the Cycle A submission period      a plan satisfies the distribution requirements of Internal Reve-
must satisfy the applicable changes in plan qualification nue Code section 401(a)(9), in accordance with the Final and 
requirements listed in Section IV of Notice 2015-84,      Temporary regulations under section 401(a)(9), published in 
2015-52 I.R.B. 1(the 2015 Cumulative List).               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 regu-
This publication contains copies of:                      lations published in 1987 and 2001. See Rev. Proc. 2002-29, 
Form 8387, Worksheet 9                                    2002-1 C.B. 1176 for background on when these earlier regu-
Form 8399, Deficiency Checksheet 9                        lations could be used, and refer to such earlier regulations for 
                                                          distribution rules prior to 2003, if applicable. 
These forms are included as examples only
and should not be completed and returned                  The sections cited at the end of each paragraph of explana-
to the Internal Revenue Service.                          tion are to the Internal Revenue Code and the Income Tax 
                                                          Regulations.

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

Publication 7004 (Rev. 4-2016)  Catalog Number 36179Q  Department of the Treasury  Internal Revenue Service  www.irs.gov

Page 2                                                         CYCLE A Submission Period – 02/01/2016 – 01/31/2017

I.  Distributions Before Death

Line 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 70½. 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 70½ 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 calen-
dar year in which the participant attains age 70½ 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 70½ 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 be-
ginning 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 70½. 

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 70½. If a plan retains this language, a participant who dies after that date will be treat-
ed 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 70½ 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 excepted 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 70½ 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 70½. 

(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 70½ 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 70½ 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 70½ in years after 1995 to make an election by April 1 of the calendar 
year following the year in which the participant attained age 70½ (or by December 31, 1997 in the case of a participant attaining age 70½ 
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 70½ (or by December 31, 1997 in the case of a participant attaining age 70½ in 1996). 

A plan amendment to provide for such an option to defer must have been made retroactively effective in accordance with the pre-amend-
ment 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 70½ option with respect to certain em-
ployees, 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 70½ in years prior to 1997 to stop distributions that had pre-
viously 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                                                                        CYCLE A Submission Period – 02/01/2016 – 01/31/2017

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 70½ for the period after age 70½ in which the participant was not receiving any ben-
efits 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 70½, 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 70½, 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. Some defined benefit plans may provide a limited period during which certain retirees who are currently receiving joint and survi      -
vor, single life, or other life annuity payments may elect to convert that annuity into a lump sum that is payable immediately.  In accordance 
with Notice 2015-49, future amendments to § 401(a)(9) regulations would prohibit, in most cases, changes to the annuity payment period 
for ongoing annuity payments from a defined benefit plan, including changes accelerating (or providing an option to accelerate) ongoing 
annuity payments.  This prohibition arises out of concerns that these provisions essentially enable the transfer of longevity risk and invest-
ment risk from the plan to its retirees.

Notice 2015-49 provides that until these amended regulations are issued, plans containing a lump sum risk-transferring program will gen-
erally receive a caveat on any final determination letter issued to the plan, expressing no opinion as to the federal tax consequences of 
the lump sum risk-transferring program.  Once such final regulations are promulgated, the only provisions that will be permitted are those  
(1) that were adopted (or specifically authorized by a board, committee, or similar body with authority to amend the plan) prior to July 9, 
2015; (2) with respect to which a private letter ruling or determination letter was issued by the IRS prior to July 9, 2015; (3) with respect to 
which a written communication to affected plan participants stating an explicit and definite intent to implement the lump sum risk-transfer    -
ring program was received by those participants prior to July 9, 2015; or (4) adopted pursuant to an agreement between the plan sponsor 
and an employee representative (with which the plan sponsor has entered into a collective bargaining agreement) specifically authorizing 
implementation of such a program that was entered into and was binding prior to July 9, 2015.

Favorable determination letters issued to defined benefit plans containing plan provisions meeting the above criteria will be caveated  
to establish that the plan amendment implementing a lump sum risk-transferring program providing an acceleration of ongoing annuity 
payments meets pre-notice acceleration requirements of Notice 2015-49. Letters issued to defined benefit submissions indicating that 
the plan contains no such provision will be caveated to express no opinion as to the federal tax consequences of the replacement, or 
proposed replacement, of any joint and survivor, single life or other annuity being paid with a lump sum payment or other accelerated 
form of distribution.
Notice 97-75, 1997-2 C.B. 337, Q&A-7 & 8; Notice 2015-49, 2015-30 I.R.B. 79

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 desig   -
nated 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, distribu-
tions 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 70½, 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 

Page 4                                                            CYCLE A Submission Period – 02/01/2016 – 01/31/2017
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 reg    -
ulations, 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 in-
cidental 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).

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 mini       -
mum 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 par     -
ticipant.  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 applica-
ble 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 con-
tract 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 Com-
missioner) 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 ac-
count during the period that begins after the valuation date and ending before the date the premium is paid and decreased for distributions 

Page 5                           CYCLE A Submission Period – 02/01/2016 – 01/31/2017
made from the account during that period. Note that although the value of a QLAC is excluded from the account balance used to deter-
mine 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 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 re-
quirement 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

                                                                              CYCLE A Submission Period – 02/01/2016 – 01/31/2017
                                              Employee Benefit Plan 

                              Required Distributions 
                              (Worksheet Number 9 – Determination of Qualification)
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 ½ [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 ½ or
(ii) The later of the calendar year in which the participant attains age 70 ½ 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 ½
(iii) The later of the calendar year in which the participant attains age 70 ½ or retires?
c. If b.(iii) applies, does the plan give any participant (other than a 5-percent owner) 
who attains age 70 ½ after 1995 the option of commencing distributions by April 1 
following age 70 ½ 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 ½  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 ½ 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 ½. for the period after age 70½ 
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]

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

     completed or returned to the Internal Revenue Service.

Form 8387 (Rev. 4-2016)       Catalog Number 62511I        publish.no.irs.gov    Department of the Treasury - Internal Revenue Service

Page 2                                                                              CYCLE A Submission Period – 02/01/2016 – 01/31/2017
I. Distributions Before Death – Continued                                                       Plan Reference          Yes No              N/A
g.  Do plan provisions preclude retirees who are currently receiving joint and survivor, 
  single life, or other life annuity payments from electing to convert that annuity into a 
  lump sum that is payable immediately, other than plan provisions:
  (i)  adopted (or specifically authorized by a board, committee, or similar body with 
       authority to amend the plan) prior to July 9, 2015;
  (ii)  with respect to which a private letter ruling or determination letter was issued by 
       the IRS prior to July 9, 2015;
  (iii) with respect to which a written communication to affected plan participants 
       stating an explicit and definite intent to implement the lump sum risk-transferring 
       program was received by those participants prior to July 9, 2015; or
  (iv) adopted pursuant to an agreement between the plan sponsor and an employee 
       representative (with which the plan sponsor has entered into a collective 
       bargaining agreement) specifically authorizing implementation of such a 
       program that was entered into and was binding prior to July 9, 2015. [0925] 
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 ½ 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 
Thiscommencingformduring the lifeisof theprovidedemployee with an annuity startingasdateanon or example only and should not be 
       after the employee’s required beginning date will not permitted to exceed the 
       applicable distribution period for the employee (determined in accordance with completed or returned to the Internal Revenue Service.
       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]

Form 8387 (Rev. 4-2016)       Catalog Number 62511I       publish.no.irs.gov               Department of the Treasury - Internal Revenue Service

Page 3                                                                   CYCLE A Submission Period – 02/01/2016 – 01/31/2017
III. Minimum Distributions Requirements – Continued                                      Plan Reference       Yes No N/A
(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]
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.

Form 8387 (Rev. 4-2016)  Catalog Number 62511I        publish.no.irs.gov         Department of the Treasury - Internal Revenue Service

                                                                    CYCLE A Submission Period – 02/01/2016 – 01/31/2017
                         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    Section       of the plan should be amended to provide that distributions to participants who are 5-percent 
     I.a.   owners must commence not later than the April 1 of the calendar year following the calendar year in which the 
            participant attains age 70½. IRC section 401(a)(9).
     903    Section       of the plan should be amended to require that distributions to participants who are not 
     I.b.   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 70½, or 
                        (2) the later of the calendar year in which the participant attains age 70½ 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 70½, or 
                        (3) the later of the calendar year in which the participant attains 70½ or retires.
     905    Section       of the plan should be amended to give any participant (other than a 5-percent owner) who 
     I.c.   attains age 70½ after 1995 the option of commencing distributions by April 1 of the calendar year following the 
            year in which the participant reached age 70½ or deferring distributions until April 1 of the calendar year in 
            which the participant retires.
     907    Section       of the plan must have been amended by the end of the GUST remedial amendment period to 
     I.d.   specify either a new annuity starting date or no new annuity starting date upon recommencement of distributions 
            for participant who attained age 70½ 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    Section       of the plan should be amended to require actuarial increases for a participant who retires in a 
     I.e.   calendar year after the calendar year in which the participant attains age 70½, for the period after age 70½ in 
            which the participant was not receiving any benefits under the plan. IRC section 401(a)(9)(C)(iii).
     909    Section       of the plan should be amended to provide that when the distribution of the participant’s entire 
     I.f.   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    Section       of the plan should be amended to provide if distribution has commenced before the 
     II.a.  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    Section       of the plan should be amended to ensure that the method of distribution, if the participant dies
     II.b.  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 70½). 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 
This formemployee whoishasprovideda designated beneficiary, pursuantastoanReg. 1.401(a)(9)-3.example only and should not be 
            Section       of the plan should be amended to allow the participant (or beneficiary) to elect on an 
     completed or returned to the Internal Revenue Service.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    Section       of the plan should be amended to provide that distributions from the plan will be made in 
     III.a. accordance with the requirements of the regulations under section 401(a)(9). Reg. 1.401(a)(9)-1, Q&A 3.

Form 8399 (Rev. 4-2016) Catalog Number 63078O publish.no.irs.gov        Department of the Treasury - Internal Revenue Service

Page 2                                                                   CYCLE A Submission Period – 02/01/2016 – 01/31/2017
       914       Section           of the plan should be amended to provide that the amount that must be distributed on or 
       III.b.(i) 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       Section           of the plan should be amended to provide that payment intervals are the periods for which 
     III.b.(ii)  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       Section           of the plan should be amended to provide that, unless the employee’s sole beneficiary is the 
     III.b.(iii) 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       Section           of the plan should be amended to provide that once payments have begun over a period 
     III.b.(iv)  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       Section           of the plan should be amended to provide that annuity payments will either be nonincreasing 
     III.b.(v)   or increase only in accordance with Reg. 1.401(a)(9)-6, Q&A 14. 
       919       Section           of the plan should be amended to provide that distributions from the plan will be made in 
       III.c.    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       Section           of the plan should be amended to require that distributions made pursuant to a TEFRA 
       IV.a.     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       Section           of the plan should be amended to provide that premium payments for Qualified Longevity 
       V.b.      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       The premium payment limitations at section         of the plan should be amended to reflect, either (a) that 
       V.b.(i)   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       Section           of the plan must provide a mechanism by which QLAC premium payments in excess of the 
       V.b.(ii)  dollar or percentage limitations are returned. Reg. 1.401(a)(9)-6, Q&A 17(c)(4).
       924       Section           of the plan must provide that QLAC distributions must commence no later than age 85, and 
       V.c.      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).
       925       Please indicate whether your application requests a determination on lump sum risk-transferring provisions, 
       I.g.      within the meaning of Notice 2015-49, 2015-30 I.R.B. 79. Specifically, this refers to plan provisions designed to 
                 accelerate benefit distributions in a defined benefit plan by substituting lump-sum distributions for annuity 
                 payments. If your plan contains such provisions, please also identify the plan sections and documents where 
                 these provisions are located. If you do not respond to this request item, or state you have no such provisions, 
                 your determination letter for your plan will include the following caveat and you will have no reliance on the letter 
                 with respect to the de-risking language.

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

       completed or returned to the Internal Revenue Service.

Form 8399 (Rev. 4-2016)  Catalog Number 63078O publish.no.irs.gov           Department of the Treasury - Internal Revenue Service