next preceding calendar year definition
next preceding calendar year means the
next preceding calendar year means the full calendar year immediately prior to the preceding calendar year; and
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Related to next preceding calendar year
Calendar Year means each successive period of twelve (12) months commencing on January 1 and ending on December 31.
Distribution Calendar Year means a calendar year for which a minimum distribution is required. The first Distribution Calendar Year is the calendar year immediately preceding the calendar year that contains the Participant’s Required Beginning Date and the last Distribution Calendar Year is the calendar year that contains the Participant’s date of death. The required minimum distribution for the Participant’s first Distribution Calendar Year shall be made on or before the Participant’s Required Beginning Date. The required minimum distribution for other Distribution Calendar Years, including the required minimum distribution for the Distribution Calendar Year in which the Participant’s Required Beginning Date occurs, shall be made on or before December 31 of that Distribution Calendar Year.
Preceding year means a period of 12 consecutive months fixed by the division
Forecast Period means the period of three calendar months for which a Forecast is provided;
Planning Period Quarter means any of the following three month periods in the Planning Period: June, July and August; September, October and November; December, January and February; or March, April and May.