Limits on Commencement and Duration of Distributions. The following distribution rules are intended to conform distributions under the Plan to Code Sections 401(a)(9) and 401(a)(14) and applicable regulations thereunder, including the minimum distribution incidental benefit requirement of Code Section 401(a)(G):
Appears in 2 contracts
Samples: Castle a M & Co, Castle a M & Co
Limits on Commencement and Duration of Distributions. The following distribution rules are intended to conform distributions under the Plan to Code Sections shall be applied in accordance with sections 401(a)(9) and 401(a)(14) of the Code and applicable regulations thereunder, including the minimum distribution incidental benefit requirement of Code Section 401(a)(G):Treas. Reg. § 1.401(a)(9)-2, and shall supersede any other provision of the Plan to the contrary:
Appears in 1 contract
Samples: Gatx Corp
Limits on Commencement and Duration of Distributions. The following distribution rules are intended to conform distributions under the Plan to Code Sections 401(a)(9) and 401(a)(14) of the Code and applicable regulations thereunder, including the minimum distribution incidental benefit requirement of Code Section 401(a)(G):
Appears in 1 contract
Samples: Castle a M & Co