HAR §6-28-5. Time ofdistribution

(a) The member's entire interest shall be distributed to the member no later than the member's required beginning date or the member's entire interest must begin to be distributed to the member no later than the member's required beginning date and must be paid over the life of the member or the lives of the member and a designated beneficiary ( or over a period that does not extend beyond the life expectancy of the member or the life expectancy of the member and a designated beneficiary). (b) [f the distribution of the member's interest has begun in accordance with subsection (a) and the member dies before the member's entire interest has been distributed, the remaining portion must be distributed at least as rapidly as under the method of distribution being used to satisfy subsection (a). 28-2 29 9 3 §6-28-5 (c) Ifthe member dies before distribution of the member's interest has begun under subsection (a), the member's entire interest shall be distributed, or begin to be distributed, no later than as follows: (1) Ifthe member's surviving spouse is the member's sole designated beneficiary, distributions to the surviving spouse shall begin by December 31 of the calendar year immediately following the calendar year in which the member died, or by December 31 of the calendar year in which the member would have attained age seventy and one-half, if later; (2) Ifthe member's surviving spouse is not the member's sole designated beneficiary, distributions to the designated beneficiary shall begin by December 31 of the calendar year immediate! y following the calendar year in which the member died, and shall be paid over the life of such designated beneficiary ( or over a period not extending beyond the life expectancy of such beneficiary); or (3) Ifthere is no designated beneficiary, the member's entire interest shall be distributed by December 31 of the calendar year containing the fifth anniversary of the member's death. [Eff 5/20/05; am and comp APR O 6 2012 ] (Auth: HRS §88-28; HRS §88-22.5) (Imp: HRS §88-22.5)