Required minimum distributions under section 1.401(a)(9)-9 are determined using applicable life expectancy and distribution period tables. These tables were published in the Federal Register on 11/12/2020. These tables apply for distribution calendar years beginning on or after January 1, 2022. For tables applicable for earlier distribution calendar years, see § 1.401(a)(9)-9, as set forth in 26 CFR part 1 revised as of April 1, 2020.