Minimum Distributions. Each Individual Agreement shall comply with the minimum distribution requirements of section 401(a)(9) of the Code and the regulations thereunder. For purposes of applying the distribution rules of section 401(a)(9) of the Code, each Individual Agreement is treated as an individual retirement account (▇▇▇) and distributions shall be made in accordance with the provisions of section 1.408-8 of the Income Tax Regulations, except as provided in section 1.403(b)-6(e) of the Income Tax Regulations.
Appears in 2 contracts
Sources: 403(b) Plan Adoption Agreement, 403(b) Plan Adoption Agreement
Minimum Distributions. Each Individual Agreement shall comply with the minimum distribution requirements of section 401(a)(9) of the Code and the regulations thereunder. For purposes of applying the distribution rules of section 401(a)(9) of the Code, each Individual Agreement is treated as an individual retirement account (▇▇▇IRA) and distributions shall be made in accordance with the provisions of section § 1.408-8 of the Income Tax Regulations, except as provided in section Treas. Reg. § 1.403(b)-6(e) of the Income Tax Regulations).
Appears in 2 contracts
Sources: Adoption Agreement for 403(b) Plan, Adoption Agreement for 403(b) Plan
Minimum Distributions. Each Individual Agreement shall comply with the minimum distribution requirements of section 401(a)(9409) of the Code and the regulations thereunderthere under. For purposes of applying the distribution rules of section 401(a)(9) of the Code, each Individual Agreement is treated as an individual retirement account (▇▇▇IRA) and distributions shall be made in accordance with the provisions of section § 1.408-8 of the Income Tax Regulations, except as provided in section Treas. Reg. § 1.403(b)-6(e) of the Income Tax Regulations).
Appears in 1 contract
Sources: Adoption Agreement
Minimum Distributions. Each Individual Agreement shall comply with the minimum distribution requirements of section Section 401(a)(9) of the Code and the regulations thereunder. For purposes of applying the distribution rules of section Section 401(a)(9) of the Code, each Individual Agreement is treated as an individual retirement account (▇▇▇IRA) and distributions shall be made in accordance with the provisions of section Section 1.408-8 of the Income Tax Regulations, except as provided in section Section 1.403(b)-6(e) of the Income Tax Regulations.
Appears in 1 contract
Sources: 403(b) Retirement Plan Document
Minimum Distributions. Each Individual Agreement shall comply with the minimum distribution requirements of section 401(a)(9) of the Code and the regulations thereunder. For purposes of applying the distribution rules of section 401(a)(9) of the Code, each Individual Agreement is treated as an individual retirement account (▇▇▇IRA) and distributions shall be made in accordance with the provisions of section § 1.408-8 of the Income Tax Regulations, except as provided in section § 1.403(b)-6(e) of the Income Tax Regulations.
Appears in 1 contract