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Under regulations prescribed by the secretary, rules similar to the rules of section 401 (a) (9) and the incidental death benefit requirements of section 401 (a) shall apply to the distribution of the. While non-qualified annuities (i. e. , those not owned in a retirement account) do not subject their owners to required minimum distributions (rmds) while alive, the beneficiary of an inherited. Under regulations prescribed by the secretary, rules similar to the rules of section 401 (a) (9) and the incidental death benefit requirements of section 401 (a) shall apply to the distribution of the.
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