(b) Eligible deferred compensation plan definedFor purposes of this section, the term “eligible deferred compensation plan” means a plan established and maintained by an eligible employer—(1)| LII / Legal Information Institute
(a) Election to waive qualified joint and survivor annuity or qualified preretirement survivor annuity(1) In generalA plan meets the requirements of section 401(a)(11) only if—| LII / Legal Information Institute
(b) Taxability of beneficiary under annuity purchased by section 501(c)(3) organization or public school(1) General ruleIf—| LII / Legal Information Institute
For purposes of this subchapter:(1)| LII / Legal Information Institute
(e) Church plan(1) In general| LII / Legal Information Institute
(e) Amounts not received as annuities(1) Application of subsection| LII / Legal Information Institute
Inherited RMD rules demonstrates the power and importance of beneficiary designations and why it is so important to set them.| Marotta On Money