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D Syrett
I have a husband and wife DB plan. Husband several years ago converted his PVAB to a 414k account under terms of the plan. So far so good.

He is now coming upon his age 70 1/2 minimum required distribution point. Question: must his MRD be figured under the 401a9 annuity rules or can he use the account balance method?
David MacLennan
Account balance method. See Reg 401(a)(9)-8 Q&A 1.
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