Minimum distribution rules definition

Minimum distribution rules means the rules of I.R.C. § 401(a)(9), including Treasury Regulations thereunder. The terms “life expectancy,” “designated beneficiary,” and “applicable distribution period” shall have the same meaning as under the minimum distribution rules.iii
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Minimum distribution rules means the rules of Section 401(a)(9) of the Code, including regulations thereunder.
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Examples of Minimum distribution rules in a sentence

  • Minimum distribution rules also apply in the case of distributions after the death of a traditional or Roth IRA owner.

  • Minimum distribution rules also apply to benefits payable with respect to a plan participant who has died.

  • Age 50 is substituted for age 55 in the case of distributions to a qualified public safety officer from agovernmental defined benefit plan.employee or the life expectancy of the employee and a designated beneficiary).184 Minimum distribution rules also apply to benefits payable with respect to an employee or IRA owner who has died.The regulations provide a methodology for calculating the required minimum distribution from an individual account under a defined contribution plan or from an IRA.

  • These lifetime requirements do not apply to a Roth IRA.105 Minimum distribution rules also apply to benefits payable with respect to an employee (or IRA owner) who has died (sometimes referred to as “after-death” minimum distribution requirements).

  • Minimum distribution rules with respect to qualified retirement plan accounts and IRAs payable after the death of the IRA owner to what was a revocable trust (now an irrevocable trust).

  • Minimum distribution rules also apply to the case of distributions after the death of a traditional or Roth ITA owner.

  • Minimum distribution rules only apply to Roth IRAs after the death of the individual who established the Roth IRA.The distinction between the application of the minimum distribution rules to traditional IRAs and Roth IRAs is only relevant to individuals who do not wish to begin receiving distributions from their IRAs once they reach age 70 ½.

  • Minimum distribution rules also apply in the case of distributions after the death of a traditional or Roth IRA owner.distributions are deemed to be distributed in the following order: (1) regular Roth IRA contributions; (2) taxable conversion contributions;66 (3) nontaxable conversion contributions; and (4) earnings.

  • Minimum distribution rules also apply in the case of distributions after the death of a tradi- tional or Roth IRA owner.

  • Simplify and update the minimum distribution rules Present Law In general Minimum distribution rules apply to all types of tax-favored retirement vehicles, including qualified plans, individual retirement arrangements (“IRAs”), tax-sheltered annuities (“section 403(b) annuities”), and eligible deferred compensation plans of tax-exempt and State and local government employers (“section 457 plans”).

Related to Minimum distribution rules

  • Common Rules means the rules and regulations specified in Schedule [G] to be observed by the Apartment Acquirers for the common, peaceful, effective and harmonious use and enjoyment of the Project;

  • Common Rule means the "Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments; Final Rule" originally issued at 53 FR 8034-8103 (March 11, 1988). Other common rules will be referred to by their specific titles.

  • Mediation Rules As defined in Section 2.03(h)(i).

  • Risk Retention Rules means the joint final rule that was promulgated to implement the Risk Retention Requirements (which such joint final rule has been codified, inter alia, at 17 C.F.R. § 246), as such rule may be amended from time to time, and subject to such clarification and interpretation as have been provided by the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, the Federal Housing Finance Agency, the Commission and the Department of Housing and Urban Development in the adopting release (79 Fed. Reg. 77601 et seq.) or by the staff of any such agency, or as may be provided by any such agency or its staff from time to time, in each case, as effective from time to time as of the applicable compliance date specified therein.

  • Maximum Distributable Amount means any maximum distributable amount relating to the Issuer and/or the Group (if any) which is determined pursuant to Article 141 of the CRD IV Directive (or, as the case may be, any provision of Danish law transposing or implementing Article 141 of the CRD IV Directive), or any successor provision thereto;

  • Auction Rules means the West Bengal Minor Mineral (Auction) Rules, 2016.

  • Arbitration Rules means the AAA’s Commercial Arbitration Rules and Mediation Procedures.

  • Interim Distribution Date means the date as soon as reasonably practicable after the Plan Implementation Date;

  • Minimum Cash Balance means $10,000,000 minus (i) $500,000, (ii) any amounts to be paid to holders of Allowed Ongoing Trade Claims of New Permian Corp., and (iii) any amounts to be paid to holders of Allowed Cure Amounts pursuant to Section 8.4(ii).

  • Minimum data set means the data required by the Australian Government from Community Care service outlets, in the form prescribed by the Australian Government, which data is shared with the Queensland Government;

  • U.S. Risk Retention Rules means the federal interagency credit risk retention rules, codified at 17 C.F.R. Part 246.

  • Single Life Annuity means an annuity payable for the life of a Participant.

  • Minimum Quarterly Distribution means $0.35 per Unit per Quarter (or with respect to the period commencing on the Closing Date and ending on September 30, 2005, it means the product of $0.35 multiplied by a fraction of which the numerator is the number of days in such period and of which the denominator is 92), subject to adjustment in accordance with Section 6.6 and Section 6.9.

  • Minimum Generation Emergency means an Emergency declared by the Office of the Interconnection in which the Office of the Interconnection anticipates requesting one or more generating resources to operate at or below Normal Minimum Generation, in order to manage, alleviate, or end the Emergency.

  • FILOT Act Minimum Investment Requirement means, with respect to the Project, an investment of at least $2,500,000 by the Company, or of at least $5,000,000 by the Company and any Sponsor Affiliates in the aggregate, in Economic Development Property.

  • Minimum DSCR means, with respect to a Supplemental Loan, (i) if the Senior Indebtedness bears interest at a fixed rate, 1.25:1, or (ii) if the Senior Indebtedness bears interest at a floating rate, 1.10:1.

  • Distribution Calendar Year means a calendar year for which a minimum distribution is required. For distributions beginning before the Participant's death, the first "distribution calendar year" is the calendar year immediately preceding the calendar year which contains the Participant's "required beginning date." For distributions beginning after the Participant's death, the first "distribution calendar year" is the calendar year in which distributions are required to begin under Section 6.8(b). The required minimum distribution for the Participant's first "distribution calendar year" will be made on or before the Participant's "required beginning date." The required minimum distribution for other "distribution calendar years," including the required minimum distribution for the "distribution calendar year" in which the Participant's "required beginning date" occurs, will be made on or before December 31 of that "distribution calendar year."

  • Minimum Balance means, at any time, an amount that equals the product of: (a) the average Borrowing Base (or, if less on any given day, the Revolving Loan Commitment) during the immediately preceding month multiplied by (b) the Minimum Balance Percentage for such month.

  • Minimum Disbursement Amount means Twenty-Five Thousand and No/100 Dollars ($25,000).

  • UNCITRAL Arbitration Rules means the arbitration rules of the United Nations Commission on International Trade Law.

  • Covered Amount means, for any Distribution Date with respect to the Controlled Accumulation Period or the first Special Payment Date, if such Special Payment Date occurs prior to the date the Class A Invested Amount is paid in full, an amount equal to the sum of (x) with respect to the Class A Certificates, the product of (i) the Class A Certificate Rate, (ii) a fraction, the numerator of which is the actual number of days from and including the prior Distribution Date to but excluding the then current Distribution Date and the denominator of which is 360 and, (iii) the Principal Funding Account Balance, if any, as of the preceding Distribution Date that is allocable to the principal of the Class A Certificates and (y) with respect to the Class B Certificates, the product of (i) the Class B Certificate Rate, (ii) a fraction, the numerator of which is the actual number of days from and including the prior Distribution Date to but excluding the then current Distribution Date and the denominator of which is 360 and (iii) the Principal Funding Account Balance, if any, as of the preceding Distribution Date that is allocable to the principal of the Class B Certificates.

  • Evaluation rubric means a set of criteria, measures, and processes used to evaluate all teaching staff members in a specific school district or local education agency. Evaluation rubrics consist of measures of professional practice, based on educator practice instruments and student outcomes. Each Board of Education will have an evaluation rubric specifically for teachers, another specifically for Principals, Vice Principals, and Assistant Principals, and evaluation rubrics for other categories of teaching staff members.

  • Main Distribution Frame (MDF means the termination frame for outside facility and inter-exchange office equipment at the CO.

  • Accretion Direction Rule Not applicable.

  • Contract Minimum Investment Requirement means, with respect to the Project, investment by the Company and any Sponsor Affiliates of at least $10,000,000 in Economic Development Property subject (non-exempt) to ad valorem taxation (in the absence of this Fee Agreement).

  • Statutory maximum sentence means the maximum length of