Minimum Distribution. REQUIREMENTS All distributions required under this Article shall be determined and made in accordance with the minimum distribution requirements of Code Section 401(a)(9) and the Regulations issued thereunder, including the minimum distribution incidental benefit rules found at Regulations Section 1.401(a)(9)-2. The entire interest of a Participant must be distributed or begin to be distributed no later than the Participant's Required Beginning Date. Life expectancy and joint and last survivor life expectancies are computed by using the expected return multiples found in Tables V and VI of Regulations Section 1.72-9.
Appears in 4 contracts
Samples: Nonstandardized Adoption Agreement (Felcor Lodging Trust Inc), Defined Contribution Plan (Thomasville Bancshares Inc), Defined Contribution Plan (Spheris Leasing LLC)
Minimum Distribution. REQUIREMENTS All distributions required under this Article shall be determined and made in accordance with the minimum distribution requirements of Code Section 401(a)(9) and the Regulations issued regulations thereunder, including the minimum distribution incidental benefit rules found at Regulations Section 1.401(a)(9)-2. The entire interest of a Participant must be distributed or begin to be distributed no later than the Participant's Required Beginning Date. Life expectancy and joint and last survivor life expectancies expectancy are computed by using the expected return multiples found in Tables V and VI of Regulations Section 1.72-9.
Appears in 2 contracts
Samples: 401(k) Plan Document (Berkshire Hills Bancorp Inc), Cash or Deferred Profit Sharing Plan (Port Financial Corp)
