Common use of Exception For Second Distribution Calendar Year Clause in Contracts

Exception For Second Distribution Calendar Year. For purposes of (a) above, if any portion of the minimum distribution for the first Distribution Calendar Year is made in the second Distribution Calendar Year on or before the Required Beginning Date, the amount of the minimum distribution made in the second Distribution Calendar Year shall be treated as if it had been made in the immediately preceding Distribution Calendar Year.

Exception For Second Distribution Calendar Year. For purposes of paragraph (a) above, if any portion of the minimum distribution for the first Distribution Calendar Year distribution calendar year is made in the second Distribution Calendar Year distribution calendar year on or before the Required Beginning Daterequired beginning date, the amount of the minimum distribution made in the second Distribution Calendar Year distribution calendar year shall be treated as if it had been made in the immediately preceding Distribution Calendar Yeardistribution calendar year.

Exception For Second Distribution Calendar Year. For purposes of paragraph (a) above, if any portion of the minimum distribution for the first Distribution Calendar Year is made in the second Distribution Calendar Year on or before the Required Beginning Date, the amount of the minimum distribution made in the second Distribution Calendar Year shall be treated as if it had been made in the immediately preceding Distribution Calendar Year.

Exception For Second Distribution Calendar Year. For purposes of paragraph (a1) above, if any portion of the minimum distribution for the first Distribution Calendar Year is made in the second Distribution Calendar Year on or before the Required Beginning Date, the amount of the minimum distribution made in the second Distribution Calendar Year shall be treated as if it had been made in the immediately preceding Distribution Calendar Year.

Exception For Second Distribution Calendar Year. For purposes of Subsection (ai) above, if any portion of the minimum distribution for the first Distribution Calendar Year is made in the second Distribution Calendar Year on or before the Required Beginning Date, the amount of the minimum distribution made in the second Distribution Calendar Year shall be treated as if it had been made in the immediately preceding Distribution Calendar Year.

Exception For Second Distribution Calendar Year. For purposes of paragraph (a) above, if any portion of the minimum distribution for the first Distribution Calendar Year is made in the second Distribution Calendar Year on or before the Required Beginning Date, the amount of the minimum distribution made in the second Distribution Calendar Year shall be is treated as if it had been made in the immediately preceding previous Distribution Calendar Year.