Trust beneficiary. If the Participant's named Beneficiary is a trust, the Plan may make a direct rollover to an IRA on behalf of the trust, provided the trust satisfies the requirements to be a "designated Beneficiary."
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Trust beneficiary. If the Participant's named Beneficiary is a trust, the Plan may make a direct rollover to an IRA on behalf of ▇f the trust, provided the trust satisfies the requirements to be a "designated BeneficiaryBeneficiary within the meaning of Code Section 401(a)(9)(E)."
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Sources: Employee Stock Ownership Plan and Trust (Southwest Georgia Financial Corp)