# Mont. Code Ann. § 19-2-1007: 19-2-1007 Required distributions > Montana · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1007 ## Section - **Citation:** Mont. Code Ann. § 19-2-1007 - **Heading:** 19-2-1007 Required distributions - **Jurisdiction:** Montana - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MT Code / Title 19 / Chapter 2 / Part 10 / Section 19-2-1007 ## Text 19-2-1007 . Required distributions. The benefits payable by a retirement system or plan subject to this chapter are subject to the requirements of section 401(a)(9) of the Internal Revenue Code as follows: (1) (a) Benefits must begin by April 1 of the calendar year following the later of: (i) the calendar year in which the member reaches: (A) 70 1/2 years of age if the member was born before July 1, 1949; (B) 72 years of age if the member was born after June 30, 1949; (C) 73 years of age if the member was born after December 31, 1950, and turns 73 before 2033; or (D) 75 years of age if the member turns 74 after 2032; or (ii) the calendar year following the calendar year in which the member terminates employment. (b) If a member fails to apply for retirement benefits by April 1 of the year following the calendar year in which benefits must begin under subsection (1)(a), the board shall begin distribution of the benefits as required by the retirement system or plan to which the member belongs or, subject to subsection (2), as an option 4 benefit in chapters 3, 5, 7, and 8 of this title. (2) The member's entire interest in a retirement system or plan must be distributed over the life of the member or the lives of the member and a designated beneficiary or over a period not extending beyond the life expectancy of the member or the life expectancy of the member and a designated beneficiary. (3) The life expectancy of a member or the member's beneficiary may not be recalculated after payment of the benefits has begun. (4) Death benefits must be distributed in accordance with section 401(a)(9) of the Internal Revenue Code and the regulations implementing that section. (5) The benefits payable must meet the minimum distribution incidental benefit requirements of section 401(a)(9)(G) of the Internal Revenue Code. ## Nearby sections - [Mont. Code Ann. § 19-2-1001 19-2-1001 Maximum contribution and benefit limitations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1001.md) - [Mont. Code Ann. § 19-2-1002 19-2-1002 Termination of plan](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1002.md) - [Mont. Code Ann. § 19-2-1003 19-2-1003 Transfer of dormant, nonvested member-accumulated contributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1003.md) - [Mont. Code Ann. § 19-2-1004 19-2-1004 Exemption from taxes and legal process](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1004.md) - [Mont. Code Ann. § 19-2-1005 19-2-1005 Compensation limit](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1005.md) - [Mont. Code Ann. § 19-2-1006 19-2-1006 Use of forfeitures](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1006.md) - [Mont. Code Ann. § 19-2-1007 19-2-1007 Required distributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1007.md) - [Mont. Code Ann. § 19-2-1008 19-2-1008 Budget Act superseded](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1008.md) - [Mont. Code Ann. § 19-2-1009 19-2-1009 Penalty for fraud](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1009.md) - [Mont. Code Ann. § 19-2-1010 19-2-1010 Retaining qualified plan status -- content of plan document -- board rulemaking authority](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1010.md) - [Mont. Code Ann. § 19-2-1011 19-2-1011 Limitations on eligible rollover distributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1011.md) - [Mont. Code Ann. § 19-2-1013 19-2-1013 Compliance with federal restrictions on interest rate crediting](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1013.md) - [Mont. Code Ann. § 19-2-1014 19-2-1014 Compliance with federal laws regarding service in uniformed services](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1014.md) - [Mont. Code Ann. § 19-2-1015 19-2-1015 Probate and nonprobate transfer statutes superseded](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1015.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1007. Check the current official text before relying on it. Not legal advice.