GOOD FAITH CONTINUATION OF DISTRIBUTION OPTIONS

Administrative Rules of Montana (ARM)

Section: 2.44.706

Jurisdiction: MT

Bluebook Citation: Mont. Admin. R. 2.44.706

(1) Notwithstanding any other provision of this chapter or the Treasury Regulations, benefit distribution options may continue so long as the option satisfies IRC section 401(a)(9) based on a reasonable and good faith interpretation of that section. Authorizing statute(s): 19-20-201 , MCA Implementing statute(s): 19-20-106 , MCA History: NEW, 2008 MAR p. 2619, Eff. 12/25/08.

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