Looking for a U.s. Department Of The Treasury Forms And Templates? Download it for free!

Form 8387 - Employee Benefit Plan Required Distributions 0norksheet Number 9 - Determination Of Qualification) Form Page 2

II.

Distributions After Death

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]

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): [0912, 0913]

(i)

Any portion of the participant's interest that is not payable to a beneficiary

designated by the participant will be distributed within five years after 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) within five years after the participant's death; 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 calendar

year immediately following the calendar year in which the participant died (or,

if the designated beneficiary is the participant's surviving spouse,

commencing not later than the calendar year following the calendar year in

which the participant would have attained age 701/2)?

IlL Minimum Distribution Requirements

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

minimum distribution requirements and the minimum distribution incidental benefit

requirements of the proposed regulations? [0925]

IV. Distributions Pursuant to TEFRA Transitional Rule

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 401 (a)(11) and 417? [0920]

Plan Reference

Yes No N/A

Comments

Form

8387

(Rev. 12-98) (page 2)

Department of the Treasury - Internal Revenue Service

Form 8387 - Employee Benefit Plan Required Distributions 0norksheet Number 9 - Determination Of Qualification) Form Page 2