Optional Forms of Distribution. All distributions required under this subsection shall be determined and made in accordance with the Income Tax Regulations under Code Section 401(a)(9), including the minimum distribution incidental benefit requirement of Section 1.401(a)(9)-2 of such Regulations.
Appears in 2 contracts
Sources: Defined Contribution Retirement Plan Adoption Agreement (Fiduciary Capital Growth Fund Inc), Defined Contribution Retirement Plan Adoption Agreement (Fmi Funds Inc)