Required Minimum Distributions After Participant’s Death. (1) Death On or After Date Distributions Begin.
Required Minimum Distributions After Participant’s Death. (1) If a Participant dies on or after the date distributions begin and there is a “designated beneficiary,” the minimum amount that will be distributed for each “distribution calendar year” after the year of the Participant’s death is the quotient obtained by dividing the Participant’s “account balance” by the longer of the remaining “life expectancy” of the Participant or the remaining “life expectancy” of the Participant’s “designated beneficiary,” determined as follows:
Required Minimum Distributions After Participant’s Death. 4.1 DEATH ON OR AFTER DATE DISTRIBUTIONS BEGIN.
Required Minimum Distributions After Participant’s Death. A. Death of Participant Before Distributions Begin: If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than the Required Beginning Date as set forth below:
Required Minimum Distributions After Participant’s Death. Death on or After Date Distributions Begin. If distributions to a Participant have commenced and such Participant dies before his entire interest has been distributed to him, the remaining portion of his interest shall be distributed as follows:
Required Minimum Distributions After Participant’s Death. Subject to any Special Election set forth in this Article, the following rules shall apply:
Required Minimum Distributions After Participant’s Death