Installment Distributions. This Section shall be interpreted and applied in accordance with the 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 Treasury Regulations, or any successor regulations of similar import.
Appears in 8 contracts
Samples: Profit Sharing/401(k) Plan (Lexington Precision Corp), Adoption Agreement (Infousa Inc), Profit Sharing / 401(k) Plan (Celadon Group Inc)
Installment Distributions. This Section shall be interpreted and applied in accordance with the regulations under 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 Treasury Regulations, or any successor regulations of similar importregulations.
Appears in 3 contracts
Samples: Profit Sharing/401(k) Plan (Jaymark Inc), Profit Sharing/401(k) Plan (Concord Communications Inc), Corporate Plan for Retirement 100 Sm the Profit Sharing/401(k) Plan (Acadia Pharmaceuticals Inc)
Installment Distributions. This Section shall be interpreted and applied in accordance with the regulations under Section 401(a)(9) of the Code, including the minimum distribution incidental benefit requirement of Section 1.401(a)(9)-2 1.401(a)(9)- 2 of the Proposed Treasury Regulations, or any successor regulations of similar import.
Appears in 1 contract
Samples: Non Standardized Adoption Agreement (Resource Bancshares Mortgage Group Inc)