All distributions of benefits provided under this chapter shall comply with the requirements of Section 401(a)(9) of Title 26 of the United States Code that are applicable to public employee plans, including, but not limited to, requirements relating to the following:
(a) The time that benefit payments begin, including benefit payments paid after the death of a member.
(b) The form of distribution of benefits.
(c) Incidental death benefits.
(Amended by Stats. 2009, Ch. 140, Sec. 87.)