Defined Contribution Plan Document
MINIMUM DISTRIBUTION REQUIREMENTS
Section 1. General Rules.
- Effective Date. The provisions of this Article will apply for purposes of
determining required minimum distributions for calendar years beginning
with the 2003 calendar year.
- Precedence. The requirements of this Article will take precedence over
any inconsistent provisions of the Plan.
- Requirements of Treasury Regulations Incorporated. All distributions
required under this Article will be determined and made in accordance
with the Treasury Regulations under Section 401(a)(9) of the Internal
- TEFRA Section 242(b)(2) Elections. Notwithstanding the other
provisions of this Article, distributions may be made under a designation
made before January 1, 1984, in accordance with Section 242(b)(2) of the
Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of
the Plan that relate to Section 242(b)(2) of TEFRA.