Which section of the tax code outlines the rules for retirement plan distributions?

Section 401(k) is widely recognized for detailing the rules and regulations surrounding retirement plans, particularly regarding employer-sponsored plans that allow employees to save for retirement on a tax-deferred basis. This section of the tax code specifically addresses aspects such as contributions, distributions, and tax implications associated with these retirement accounts.

While Section 403(b) pertains to tax-advantaged retirement plans for employees of certain public schools and tax-exempt organizations, it does not cover the overall rules for all retirement plan distributions inclusive of the most common employer-sponsored plans. Section 1099 is related to the reporting of income other than wages, salaries, and tips, which isn't focused on retirement distributions. Lastly, Section 529 deals with qualified tuition programs that provide tax advantages for education savings, making it unrelated to retirement plans.

The specificity and comprehensive nature of Section 401(k) regarding retirement plan distributions is what makes this option the most appropriate choice.