Incidental Death Benefit Distributions. Any distribution required by the rules applicable to incidental death benefits shall be treated as a distribution required by this Section. All distributions required under this Section shall be determined and made in accordance with the proposed regulations under Section 401(a)(9) of the Code, including the minimum distribution incidental benefit requirement of Section 1.401(a)(9)-2 of the proposed regulations.
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Samples: Adoption Agreement (Southbanc Shares Inc), Adoption Agreement (Jones Medical Industries Inc /De/), Defined Contribution Plan and Trust (Capstone Pharmacy Services Inc)
Incidental Death Benefit Distributions. Any distribution required by the rules applicable to incidental death benefits shall be treated as a distribution required by this Section. All distributions required under this Section shall be determined and made in accordance with the proposed Proposed regulations under Section section 401(a)(9) of the Code, including the minimum distribution incidental benefit requirement of Section section 1.401(a)(9)-2 of the proposed Proposed regulations.
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