Five-Year Rule. If the Participant dies before his or her required beginning date, all amounts payable to the Beneficiary must be distributed by December 31 of the calendar year containing the fifth anniversary of the date of the Participant’s death.
Appears in 4 contracts
Samples: Client Services Agreement, Client Services Agreement, Client Services Agreement
Five-Year Rule. If the Participant dies died before his or her required beginning dateminimum distributions had already commenced in accordance with (a) above, all amounts payable to the Participant's designated Beneficiary must shall be distributed by December 31 31st of the calendar year containing which contains the fifth anniversary of the date of the Participant’s 's death.
Appears in 1 contract
Samples: Adoption Agreement (Bway Corp)
