{"component": "clause", "props": {"groups": [{"snippet": "Effective as of January 1, 1997 through December 31, 2002, payment of a Member\u2019s Account shall not commence later than April 1 of the calendar year following the later of (i) the calendar year in which the Member attains age 70 1/2 or (ii) the calendar year in which the Member retires; provided however, if the Member is a 5 percent owner (as described in Section 416(i) of the Code), at any time during the Plan Year ending with or within the calendar year in which the Employee attains age 70 1/2, any benefit payable to such Member shall commence no later than April 1 of the calendar year following the calendar year in which the Member attains age 70 1/2.\nA) Subject to Section 7.3, joint and survivor annuity requirements, the requirements of this Section shall apply to any distribution of a Member\u2019s interest and will take precedence over any inconsistent provisions of this Plan. Unless otherwise specified, the provisions of this Section 7.6 apply to calendar years beginning after December 31, 1984. All distributions required under this Section 7.6 shall be determined and made in accordance with the proposed regulations under Section 401(a)(9) of the Code, including the minimum distribution incidental benefit requirement of Section 1.401(a)(9)-2 of the proposed regulations. The entire interest of a Member must be distributed or begin to be distributed no later than the Member\u2019s required beginning date.\nB) As of the first distribution calendar year, distributions, if not made in a single-sum, may only be made over one of the following periods (or a combination thereof):\n(1) the life of the Member,\n(2) the life of the Member and a designated beneficiary,\n(3) a period certain not extending beyond the life expectancy of the Member, or\n(4) a period certain not extending beyond the joint and last survivor expectancy of the Member and a designated beneficiary.\nC) If the Member\u2019s interest is to be distributed in other than a single sum, the following minimum distribution rules shall apply on or after the required beginning date:\n(1) If a Member\u2019s benefit is to be distributed over (a) a period not extending beyond the life expectancy of the Member or the joint life and last survivor expectancy of the Member and the Member\u2019s designated beneficiary or (b) a period not extending beyond the life expectancy of the designated beneficiary, the amount required to be distributed for each calendar year, beginning with distributions for the first distribution calendar year, must at least equal the quotient obtained by dividing the Member\u2019s benefit by the applicable life expectancy.\n(2) For calendar years beginning before January 1, 1989, if the Member\u2019s spouse is not the designated beneficiary, the method of distribution selected must assure that at least 50% of the present value of the amount available for distribution is paid within the life expectancy of the Member.\n(3) For calendar years beginning after December 31, 1988, the amount to be distributed each year, beginning with distributions for the first distribution calendar year shall not be less than the quotient obtained by dividing the Member\u2019s benefit by the lesser of (a) the applicable life expectancy or (b) if the Member\u2019s spouse is not the designated beneficiary, the applicable divisor determined from the table set forth in Q&A-4 of Section 1.401(a)(9)-2 of the proposed regulations. Distributions after the death of the Member shall be distributed using the applicable life expectancy in paragraph (1) above as the relevant divisor without regard to Proposed Regulations Section 1.401(a)(9)-2.\n(4) The minimum distribution required for the Member\u2019s first distribution calendar year must be made on or before the Member\u2019s required beginning date. The minimum distribution for other calendar years, including the minimum distribution for the distribution calendar year in which the employee\u2019s required beginning date occurs, must be made on or before December 31 of that distribution calendar year. If the Member\u2019s benefit is distributed in the form of an annuity purchased from an insurance company, distributions thereunder shall be made in accordance with the requirements of Section 401(a)(9) of the Code and the proposed regulations thereunder.", "size": 14, "snippet_links": [{"key": "through-december", "type": "clause", "offset": [32, 48]}, {"key": "payment-of", "type": "definition", "offset": [59, 69]}, {"key": "a-member", "type": "clause", "offset": [70, 78]}, {"key": "april-1", "type": "definition", "offset": [119, 126]}, {"key": "following-the", "type": "definition", "offset": [148, 161]}, {"key": "the-member", "type": "clause", "offset": [202, 212]}, {"key": "provided-however", "type": "clause", "offset": [287, 303]}, {"key": "the-code", "type": "clause", "offset": [375, 383]}, {"key": "at-any-time", "type": "clause", "offset": [386, 397]}, {"key": "the-plan-year", "type": "clause", "offset": [405, 418]}, {"key": "the-employee", "type": "definition", "offset": [468, 480]}, {"key": "payable-to", "type": "definition", "offset": [513, 523]}, {"key": "section-73", "type": "clause", "offset": [676, 687]}, {"key": "joint-and-survivor-annuity-requirements", "type": "clause", "offset": [689, 728]}, {"key": "the-requirements", "type": "clause", "offset": [730, 746]}, {"key": "distribution-of", "type": "clause", "offset": [782, 797]}, {"key": "inconsistent-provisions", "type": "clause", "offset": [852, 875]}, {"key": "this-plan", "type": "definition", "offset": [879, 888]}, {"key": "unless-otherwise-specified", "type": "clause", "offset": [890, 916]}, {"key": "section-76", "type": "clause", "offset": [941, 952]}, {"key": "calendar-years", "type": "clause", "offset": [962, 976]}, {"key": "after-december", "type": "clause", "offset": [987, 1001]}, {"key": "in-accordance-with", "type": "definition", "offset": [1091, 1109]}, {"key": "proposed-regulations", "type": "clause", "offset": [1114, 1134]}, {"key": "minimum-distribution-incidental-benefit", "type": "clause", "offset": [1186, 1225]}, {"key": "entire-interest", "type": "definition", "offset": [1296, 1311]}, {"key": "required-beginning-date", "type": "definition", "offset": [1398, 1421]}, {"key": "first-distribution-calendar-year", "type": "clause", "offset": [1436, 1468]}, {"key": "designated-beneficiary", "type": "definition", "offset": [1654, 1676]}, {"key": "joint-and-last-survivor-expectancy", "type": "definition", "offset": [1804, 1838]}, {"key": "single-sum", "type": "clause", "offset": [1948, 1958]}, {"key": "minimum-distribution-rules", "type": "definition", "offset": [1974, 2000]}, {"key": "joint-life", "type": "definition", "offset": [2181, 2191]}, {"key": "the-designated", "type": "definition", "offset": [2335, 2349]}, {"key": "amount-required", "type": "clause", "offset": [2367, 2382]}, {"key": "each-calendar-year", "type": "definition", "offset": [2405, 2423]}, {"key": "beginning-with", "type": "clause", "offset": [2425, 2439]}, {"key": "applicable-life-expectancy", "type": "definition", "offset": [2578, 2604]}, {"key": "method-of-distribution", "type": "clause", "offset": [2725, 2747]}, {"key": "present-value", "type": "definition", "offset": [2794, 2807]}, {"key": "amount-available-for-distribution", "type": "definition", "offset": [2815, 2848]}, {"key": "amount-to-be-distributed", "type": "clause", "offset": [2961, 2985]}, {"key": "each-year", "type": "definition", "offset": [2986, 2995]}, {"key": "lesser-of", "type": "definition", "offset": [3152, 3161]}, {"key": "death-of-the", "type": "clause", "offset": [3408, 3420]}, {"key": "the-relevant", "type": "clause", "offset": [3512, 3524]}, {"key": "the-distribution", "type": "clause", "offset": [3837, 3853]}, {"key": "before-december", "type": "clause", "offset": [3943, 3958]}, {"key": "form-of", "type": "definition", "offset": [4044, 4051]}, {"key": "insurance-company", "type": "definition", "offset": [4081, 4098]}], "samples": [{"hash": "kUsqWZfIkMg", "uri": "/contracts/kUsqWZfIkMg#minimum-required-distributions", "label": "Adoption Agreement (Northeast Community Bancorp Inc)", "score": 21.0, "published": true}, {"hash": "gOmc9FYrrvC", "uri": "/contracts/gOmc9FYrrvC#minimum-required-distributions", "label": "Adoption Agreement (Newport Bancorp Inc)", "score": 21.0, "published": true}, {"hash": "5iyCaQWrTaM", "uri": "/contracts/5iyCaQWrTaM#minimum-required-distributions", "label": "Adoption Agreement (Sugar Creek Financial Corp)", "score": 21.0, "published": true}], "hash": "da835c770e76946f371eaca19a147c9d", "id": 1}, {"snippet": "Monitor and process minimum required distribution (\u201cMRD\u201d) amounts as follows: the Trustee shall notify the MRD Participant and, upon notification from the MRD Participant, shall use the MRD Participant\u2019s information to process their distribution. If the MRD Participant has terminated employment and does not respond to the Trustee\u2019s notification, the Sponsor hereby directs the Trustee to automatically begin the required distribution for the MRD Participant.", "size": 8, "snippet_links": [{"key": "minimum-required-distribution", "type": "clause", "offset": [20, 49]}, {"key": "trustee-shall", "type": "definition", "offset": [82, 95]}, {"key": "notify-the", "type": "clause", "offset": [96, 106]}, {"key": "upon-notification", "type": "clause", "offset": [128, 145]}, {"key": "terminated-employment", "type": "clause", "offset": [274, 295]}, {"key": "to-the-trustee", "type": "clause", "offset": [317, 331]}, {"key": "the-sponsor", "type": "clause", "offset": [348, 359]}], "samples": [{"hash": "icFtCwUu8Cy", "uri": "/contracts/icFtCwUu8Cy#minimum-required-distributions", "label": "Trust Agreement (Zions Bancorporation, National Association /Ut/)", "score": 30.1526351814, "published": true}, {"hash": "jXPIr3WeeYx", "uri": "/contracts/jXPIr3WeeYx#minimum-required-distributions", "label": "Trust Agreement (Zions Bancorporation /Ut/)", "score": 24.1594798084, "published": true}, {"hash": "fedWivKneUB", "uri": "/contracts/fedWivKneUB#minimum-required-distributions", "label": "Trust Agreement (Zions Bancorporation /Ut/)", "score": 21.0, "published": true}], "hash": "dacbdcc155ccdae6244a0a3b2ca6bf67", "id": 2}, {"snippet": "In no event may payment of a Member's Account begin later than April 1 of the year following the calendar year in which a Member attains age 70 1/2; provided, however, if a Member attained age 70 1/2 prior to January 1, 1988, except as otherwise provided below, any benefit payable to such Member shall commence no later than the April 1 of the calendar year following the later of (i) the calendar year in which the Member attains age 70 1/2 or (ii) the calendar year in which the Member retires. Such benefit shall be paid, in accordance with the Regulations, over a period not extending beyond the life expectancy of such Member. Life expectancy for purposes of this Section shall not be recalculated annualy in accordance with the Regulations. If a Member who is a 5% owner attained age 70 1/2 before January 1, 1988, any benefit payable to such Member shall commence no later than the April 1 of the calendar year following the later of (i) the calendar year in which the Member attains age 70 1/2 or (ii) the earlier of (a) the calendar year within which the Member becomes a 5% owner or (b) the calendar year in which the Member retires. For purposes of the preceding sentence, 5% owner shall mean a 5% owner of such Member's Employer as defined in Section 416(i) of the Code at any time during the Plan Year in which such owner attains age 66 1/2 or any subsequent Plan Year. Distributions must continue to such Member even if such Member ceases to own more than 5% of the Employer in a subsequent year.", "size": 7, "snippet_links": [{"key": "in-no-event", "type": "clause", "offset": [0, 11]}, {"key": "payment-of", "type": "definition", "offset": [16, 26]}, {"key": "a-member", "type": "clause", "offset": [27, 35]}, {"key": "april-1", "type": "definition", "offset": [63, 70]}, {"key": "the-year", "type": "definition", "offset": [74, 82]}, {"key": "following-the", "type": "definition", "offset": [83, 96]}, {"key": "calendar-year", "type": "clause", "offset": [97, 110]}, {"key": "attained-age", "type": "clause", "offset": [180, 192]}, {"key": "prior-to", "type": "definition", "offset": [200, 208]}, {"key": "except-as-otherwise-provided", "type": "clause", "offset": [226, 254]}, {"key": "payable-to", "type": "definition", "offset": [274, 284]}, {"key": "the-member", "type": "clause", "offset": [413, 423]}, {"key": "in-accordance-with", "type": "definition", "offset": [526, 544]}, {"key": "the-regulations", "type": "clause", "offset": [545, 560]}, {"key": "life-expectancy", "type": "clause", "offset": [601, 616]}, {"key": "for-purposes-of-this-section", "type": "clause", "offset": [649, 677]}, {"key": "for-purposes-of-the", "type": "clause", "offset": [1145, 1164]}, {"key": "defined-in-section", "type": "clause", "offset": [1245, 1263]}, {"key": "the-code", "type": "clause", "offset": [1274, 1282]}, {"key": "at-any-time", "type": "clause", "offset": [1283, 1294]}, {"key": "the-plan-year", "type": "clause", "offset": [1302, 1315]}, {"key": "the-employer", "type": "definition", "offset": [1477, 1489]}, {"key": "subsequent-year", "type": "definition", "offset": [1495, 1510]}], "samples": [{"hash": "eZs6yAzuDkg", "uri": "/contracts/eZs6yAzuDkg#minimum-required-distributions", "label": "Employees' Savings & Profit Sharing Plan (BCSB Bankcorp Inc)", "score": 18.0, "published": true}, {"hash": "b26nGoAGTIu", "uri": "/contracts/b26nGoAGTIu#minimum-required-distributions", "label": "Employees' Savings & Profit Sharing Plan (First Community Financial Corp /Nc/)", "score": 18.0, "published": true}, {"hash": "arjFnyBjsBa", "uri": "/contracts/arjFnyBjsBa#minimum-required-distributions", "label": "Employees' Savings & Profit Sharing Plan (HMN Financial Inc)", "score": 18.0, "published": true}], "hash": "e66d593f34b4a5d72851bf17defcbd68", "id": 3}, {"snippet": "410 4.4 Terms of Payment of Annuities. . . . . . . . . . . . . 420 4.5 Small Annuities and Accounts . . . . . . . . . . . . . 430 4.6 Payees . . . . . . . . . . . . . . . . . . . . . . . . 430 V. CHANGES 5.1 Changes by Prudential. . . . . . . . . . . . . . . . . 500 5.2 Changes by Agreement . . . . . . . . . . . . . . . . . 500 5.3 Changes to Conform to Law. . . . . . . . . . . . . . . 500 5.4 Persons Empowered to Act for Prudential. . . . . . . . 500", "size": 5, "snippet_links": [{"key": "terms-of-payment-of-annuities", "type": "clause", "offset": [8, 37]}, {"key": "small-annuities-and-accounts", "type": "clause", "offset": [71, 99]}, {"key": "changes-by-prudential", "type": "clause", "offset": [208, 229]}, {"key": "changes-by-agreement", "type": "clause", "offset": [271, 291]}, {"key": "changes-to-conform-to-law", "type": "clause", "offset": [334, 359]}, {"key": "persons-empowered-to-act-for-prudential", "type": "clause", "offset": [397, 436]}], "samples": [{"hash": "cA9kOvYmWje", "uri": "/contracts/cA9kOvYmWje#minimum-required-distributions", "label": "Group Annuity Contract (Prudential Variable Contract Account 10)", "score": 18.0, "published": true}, {"hash": "4w6UuEHsu4v", "uri": "/contracts/4w6UuEHsu4v#minimum-required-distributions", "label": "Group Annuity Contract (Prudential Variable Contract Account 11)", "score": 18.0, "published": true}], "hash": "bc705a90c694e18b49364b7d1974fba4", "id": 4}, {"snippet": "(a) General Rules:\n(1) Subject to Article IX, Joint and Survivor Annuity Requirements, the requirements of this Article shall apply to any distribution of a Participant's interest and will take precedence over any inconsistent provisions of this Plan. Unless otherwise specified, the provisions of this Article apply to calendar years beginning after December 31, 2002.\n(2) All distributions required under this Article shall be determined and made in accordance with the Income Tax Regulations under section 401(a)(9), including the minimum distribution incidental benefit requirement of section 401(a)(9)(G) of the Code.", "size": 3, "snippet_links": [{"key": "general-rules", "type": "definition", "offset": [4, 17]}, {"key": "article-ix", "type": "clause", "offset": [34, 44]}, {"key": "joint-and-survivor-annuity-requirements", "type": "clause", "offset": [46, 85]}, {"key": "the-requirements", "type": "clause", "offset": [87, 103]}, {"key": "distribution-of", "type": "clause", "offset": [139, 154]}, {"key": "a-participant", "type": "definition", "offset": [155, 168]}, {"key": "inconsistent-provisions", "type": "clause", "offset": [214, 237]}, {"key": "this-plan", "type": "definition", "offset": [241, 250]}, {"key": "unless-otherwise-specified", "type": "clause", "offset": [252, 278]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [284, 310]}, {"key": "calendar-years", "type": "clause", "offset": [320, 334]}, {"key": "after-december", "type": "clause", "offset": [345, 359]}, {"key": "in-accordance-with", "type": "definition", "offset": [449, 467]}, {"key": "income-tax-regulations", "type": "definition", "offset": [472, 494]}, {"key": "minimum-distribution-incidental-benefit", "type": "clause", "offset": [534, 573]}, {"key": "the-code", "type": "clause", "offset": [613, 621]}], "samples": [{"hash": "jqvDijgHk3P", "uri": "/contracts/jqvDijgHk3P#minimum-required-distributions", "label": "Individual 401(k) Plan Purchase Agreement", "score": 26.2142189454, "published": true}, {"hash": "lHaNTs5Pzvu", "uri": "/contracts/lHaNTs5Pzvu#minimum-required-distributions", "label": "Employer Sponsored Plan Account Agreement", "score": 24.8225961117, "published": true}, {"hash": "eEcFI7ij8Aw", "uri": "/contracts/eEcFI7ij8Aw#minimum-required-distributions", "label": "Employer Sponsored Plan Account Agreement", "score": 22.9507186858, "published": true}], "hash": "b66f63a37dab0f94503a7a0df48edf81", "id": 5}, {"snippet": "Prudential will notify a Participant, prior to such Participant's Required Distribution Date, as determined from the records of Prudential on the basis of information furnished to Prudential, that he may be required to receive a minimum distribution from his Account under the contract in accordance with Code Section 401(a)(9) and the Regulations issued thereunder. Such notice will include information so as to assist the Participant in computing the amount of his required minimum distribution. Following such notice, a Participant may request that the required minimum distribution be paid to him from the contract by his Required Distribution Date. GVA-1000 (as modified by Group Annuity Amendment Form GAA-7793) Serial 400 4.1-4.3 If the Participant does not request a distribution of any portion of his Account under the contract pursuant to this section 4.3, Prudential shall be under no obligation to make such distribution.", "size": 3, "snippet_links": [{"key": "a-participant", "type": "definition", "offset": [23, 36]}, {"key": "prior-to", "type": "definition", "offset": [38, 46]}, {"key": "required-distribution-date", "type": "definition", "offset": [66, 92]}, {"key": "the-records", "type": "clause", "offset": [113, 124]}, {"key": "information-furnished", "type": "clause", "offset": [155, 176]}, {"key": "to-receive", "type": "definition", "offset": [216, 226]}, {"key": "the-contract", "type": "definition", "offset": [273, 285]}, {"key": "in-accordance-with", "type": "definition", "offset": [286, 304]}, {"key": "code-section", "type": "definition", "offset": [305, 317]}, {"key": "the-regulations", "type": "clause", "offset": [332, 347]}, {"key": "the-participant", "type": "clause", "offset": [420, 435]}, {"key": "required-minimum-distribution", "type": "clause", "offset": [467, 496]}, {"key": "by-group", "type": "clause", "offset": [676, 684]}, {"key": "amendment-form", "type": "definition", "offset": [693, 707]}, {"key": "distribution-of", "type": "clause", "offset": [775, 790]}, {"key": "pursuant-to", "type": "definition", "offset": [837, 848]}, {"key": "section-43", "type": "clause", "offset": [854, 865]}, {"key": "no-obligation-to", "type": "clause", "offset": [893, 909]}], "samples": [{"hash": "kraiTF8qxaO", "uri": "/contracts/kraiTF8qxaO#minimum-required-distributions", "label": "Group Annuity Contract (Prudential Variable Contract Account 10)", "score": 16.0, "published": true}, {"hash": "3FuFJWhTwoA", "uri": "/contracts/3FuFJWhTwoA#minimum-required-distributions", "label": "Group Annuity Contract (Prudential Variable Contract Account 11)", "score": 16.0, "published": true}], "hash": "1be85b1c97a872e940974a5f103eacbe", "id": 6}, {"snippet": "Notwithstanding anything contained herein to the contrary, any benefits to which a Participant is entitled shall commence not later than the Required Beginning Date. A Participant who must receive a Minimum Required Distribution (\u201cMRD\u201d) from the Plan pursuant to Plan Section 7.03 shall have the amount of such distribution calculated and made by the Plan Administrator in accordance with applicable Treasury Regulations (except to the extent the Plan Regulations provide for greater distributions than the Treasury Regulations), any applicable recordkeeping agreements, and this Plan Regulation.", "size": 2, "snippet_links": [{"key": "a-participant", "type": "definition", "offset": [81, 94]}, {"key": "required-beginning-date", "type": "definition", "offset": [141, 164]}, {"key": "minimum-required-distribution", "type": "clause", "offset": [199, 228]}, {"key": "pursuant-to-plan", "type": "clause", "offset": [251, 267]}, {"key": "the-plan-administrator", "type": "clause", "offset": [347, 369]}, {"key": "in-accordance-with", "type": "definition", "offset": [370, 388]}, {"key": "applicable-treasury-regulations", "type": "definition", "offset": [389, 420]}, {"key": "except-to-the-extent", "type": "clause", "offset": [422, 442]}, {"key": "provide-for", "type": "clause", "offset": [464, 475]}, {"key": "this-plan", "type": "definition", "offset": [575, 584]}], "samples": [{"hash": "bbfGeWQ8Lbe", "uri": "/contracts/bbfGeWQ8Lbe#minimum-required-distributions", "label": "Tax Deferred 403(b) Plan Regulations", "score": 25.2368240931, "published": true}, {"hash": "1SSmLWbQOJj", "uri": "/contracts/1SSmLWbQOJj#minimum-required-distributions", "label": "Tax Deferred 403(b) Plan Regulations", "score": 24.1704312115, "published": true}], "hash": "fda9df60ab8133199db4a86506fee740", "id": 7}, {"snippet": "If a Depositor has attained age 70 1/2 and has not notified the Custodian in writing as to how to calculate the minimum required distribution or that a minimum required distribution has been received from another IRA (\u2587\u2587ference Article IV, Section 6), a minimum required distribution will be made in accordance with Article IV, Section 5.", "size": 2, "snippet_links": [{"key": "attained-age", "type": "clause", "offset": [19, 31]}, {"key": "the-custodian", "type": "definition", "offset": [60, 73]}, {"key": "in-writing", "type": "clause", "offset": [74, 84]}, {"key": "calculate-the", "type": "clause", "offset": [98, 111]}, {"key": "minimum-required-distribution", "type": "clause", "offset": [112, 141]}, {"key": "article-iv", "type": "definition", "offset": [228, 238]}, {"key": "section-6", "type": "definition", "offset": [240, 249]}, {"key": "in-accordance-with", "type": "definition", "offset": [297, 315]}, {"key": "section-5", "type": "clause", "offset": [328, 337]}], "samples": [{"hash": "1PNcxQoLvp1", "uri": "/contracts/1PNcxQoLvp1#minimum-required-distributions", "label": "Ira Custodial Agreement (Strong Total Return Fund Inc)", "score": 18.0, "published": true}, {"hash": "3vHD986Cies", "uri": "/contracts/3vHD986Cies#minimum-required-distributions", "label": "Custodial Agreement (Strong Schafer Value Fund Inc)", "score": 16.0, "published": true}], "hash": "bea48daf7c2c9651f7a52d848f1a9fe1", "id": 8}, {"snippet": "With respect to any eFunds or iDLX Employee who, as of the Distribution Date, is employed past the \"required beginning date\" (as defined in section 401(a)(9) of the Code) as applied to such Employee, eFunds shall be solely responsible for ensuring that distributions continue to be made from such Employee's account under the eFunds 401(k) Plan in accordance with the relevant method of distribution selected under the Deluxe 401(k) Plan, the Deluxe PSP or the Deluxe MPP, as the case may be. With respect to any eFunds or iDLX Employee who has attained age seventy and one-half (70-1/2) and has elected to defer distribution until retirement pursuant to Section 1.5 of the Deluxe 401(k) Plan, Section 1.4 of the Deluxe PSP or Section 1.4 of the Deluxe MPP, as the case may be, eFunds shall be solely responsible for ensuring that distributions commence as of such Employee's required beginning date.", "size": 2, "snippet_links": [{"key": "with-respect-to", "type": "clause", "offset": [0, 15]}, {"key": "the-distribution-date", "type": "definition", "offset": [55, 76]}, {"key": "required-beginning-date", "type": "definition", "offset": [100, 123]}, {"key": "defined-in-section", "type": "clause", "offset": [129, 147]}, {"key": "the-code", "type": "clause", "offset": [161, 169]}, {"key": "as-applied", "type": "definition", "offset": [171, 181]}, {"key": "responsible-for", "type": "clause", "offset": [223, 238]}, {"key": "in-accordance-with", "type": "definition", "offset": [345, 363]}, {"key": "the-relevant", "type": "clause", "offset": [364, 376]}, {"key": "method-of-distribution", "type": "clause", "offset": [377, 399]}, {"key": "the-case", "type": "definition", "offset": [476, 484]}, {"key": "attained-age", "type": "clause", "offset": [545, 557]}, {"key": "to-defer", "type": "definition", "offset": [604, 612]}, {"key": "pursuant-to-section", "type": "definition", "offset": [643, 662]}, {"key": "section-14", "type": "clause", "offset": [694, 705]}], "samples": [{"hash": "hbAyhmuNOBg", "uri": "/contracts/hbAyhmuNOBg#minimum-required-distributions", "label": "Employee Matters Agreement (Efunds Corp)", "score": 18.0, "published": true}, {"hash": "fvi5whcICwC", "uri": "/contracts/fvi5whcICwC#minimum-required-distributions", "label": "Employee Matters Agreement (Efunds Corp)", "score": 18.0, "published": true}], "hash": "a7db6cc0dd834aebef830effffc9d9fb", "id": 9}, {"snippet": "Notwithstanding any provision of the Plan to the contrary, the Plan shall comply with the minimum required distribution rules set forth in Sections 457(d)(2) and 401(a)(9) of the Code, including the incidental death benefit requirements of Section 401(a)(9)(G) of the Code.", "size": 2, "snippet_links": [{"key": "the-plan", "type": "clause", "offset": [33, 41]}, {"key": "comply-with-the", "type": "clause", "offset": [74, 89]}, {"key": "distribution-rules", "type": "clause", "offset": [107, 125]}, {"key": "the-code", "type": "clause", "offset": [175, 183]}, {"key": "benefit-requirements", "type": "clause", "offset": [216, 236]}], "samples": [{"hash": "2SgqmVQTu43", "uri": "/contracts/2SgqmVQTu43#minimum-required-distributions", "label": "457 Governmental Deferred Compensation Plan and Trust", "score": 35.4034048697, "published": true}, {"hash": "b9VNnnCjUEQ", "uri": "/contracts/b9VNnnCjUEQ#minimum-required-distributions", "label": "457 Governmental Deferred Compensation Plan and Trust", "score": 25.1779603012, "published": true}], "hash": "cc28e53205d82edf3732ea18dffe2b69", "id": 10}], "next_curs": "CmcSYWoVc35sYXdpbnNpZGVyY29udHJhY3RzckMLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IidtaW5pbXVtLXJlcXVpcmVkLWRpc3RyaWJ1dGlvbnMjMDAwMDAwMGEMogECZW4YACAA", "clause": {"title": "Minimum Required Distributions", "children": [["life-expectancy", "Life expectancy"], ["designated-beneficiary", "Designated beneficiary"], ["distributions-beginning-before-death", "Distributions beginning before death"], ["conditions-of-loan", "CONDITIONS OF LOAN"], ["general-provisions", "GENERAL PROVISIONS"]], "size": 64, "parents": [["trustee", "Trustee"], ["members-accounts-units-and-valuation", "MEMBERS' ACCOUNTS, UNITS AND VALUATION"], ["catch-up-contributions", "Catch-Up Contributions"], ["withdrawals-and-distributions", "Withdrawals and Distributions"], ["plan-qualification", "Plan Qualification"]], "id": "minimum-required-distributions", "related": [["required-distributions", "Required Distributions", "Required Distributions"], ["how-are-required-minimum-distributions-computed", "How are Required Minimum Distributions Computed", "How are Required Minimum Distributions Computed"], ["required-minimum-distributions", "Required Minimum Distributions", "Required Minimum Distributions"], ["adjustment-of-minimum-quarterly-distribution-and-target-distribution-levels", "Adjustment of Minimum Quarterly Distribution and Target Distribution Levels", "Adjustment of Minimum Quarterly Distribution and Target Distribution Levels"], ["qualified-distributions", "Qualified Distributions", "Qualified Distributions"]], "related_snippets": [], "updated": "2025-07-07T12:37:39+00:00"}, "json": true, "cursor": ""}}