Notwithstanding any other provision of this part, a participant, nonparticipant spouse, or beneficiary shall not be permitted to elect a distribution under this part that does not satisfy the requirements of

Section 401(a)(9) of Title of the United States Code, including the incidental death benefit requirements of

Section 401(a)(9)G and the regulations thereunder. The required beginning date of distributions that reflect the entire interest of the participant shall be as follows: (

a) In the case of a lump-sum distribution to the participant, the lump-sum payment shall be made not later than April of the calendar year following the later of the calendar year in which the participant attains the age of years or the calendar year in which the participant terminates all employment for the employer. (

b) In the case of a distribution to the participant in the form of installment payments or an annuity, payment shall begin not later than April of the calendar year following the later of the calendar year in which the participant attains the age of years or the calendar year in which the participant terminates all employment subject to coverage by the plan. (

c) In the case of a benefit payable on account of the participant’s death, distributions shall be paid no later than December of the calendar year in which the fifth anniversary of the participant’s date of death occurs unless the beneficiary is the participant’s spouse in which case distributions must commence on or before the later of either:

(1) December of the calendar year immediately following the calendar year in which the participant dies.

(2) December of the calendar year in which the participant would have attained the age of years.