New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter VI - New York State and Local Employees' Retirement System and New York State and Local Police and Fire Retirement System
Part 379 - COMPLIANCE WITH INTERNAL REVENUE CODE SECTIONS 401(A) AND 415(B) PROVISIONS
Section 379.2 - Required minimum distribution

Notwithstanding any other provision of law to the contrary, the Retirement System shall comply with Internal Revenue Code section 401(a)(9), including the minimum distribution incidental benefits rule of Internal Revenue Code section 401(a)(9)(G), pursuant to a reasonable and good faith interpretation of Internal Revenue Code section 401(a)(9) in accordance with Treasury Regulation section 1.401(a)(9) -1.