Hardship Distributions. 5.1 Applicability and effective date. If the plan provides for hardship distributions upon satisfaction of the safe harbor (deemed) standards as set forth in Treas. Reg. Section 1.401(k)-1(d)(2)(iv), then this Article shall apply for calendar years beginning after 2001.
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Samples: Adoption Agreement (CRH Public LTD Co), Peoples Holding Co, CRH Public LTD Co