Original IRA definition

Original IRA means the traditional individual retirement arrangement under Section 408 of the Code of the Deceased Owner which is the source of the direct transfer Contribution to this inherited traditional IRA Contract.
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Original IRA means the traditional individual retirement arrangement under Section [408] of the Code of the Deceased Owner of which you are a beneficiary, and which is the source of the Contribution to this IRA Certificate. Your interest in the Deceased Owner's Original IRA includes the amount of any outstanding rollover, transfer and recharacterization under [Q&As-7 and -8] of Treasury Regulation [Section 1.408-8] and the actuarial value of any other benefits provided under the Original IRA, such as guaranteed death benefits, only if such values or amounts have been transferred to this IRA Certificate.
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Examples of Original IRA in a sentence

  • Died After April 1 of the Year Following the Owner becoming 70 ½ Applicable to Traditional IRA only    NON-SPOUSE SPOUSE NON-INDIVIDUAL  Life Expectancy Payments Life Expectancy Payments Treat as My Own Life Expectancy Payments Step 4: BENEFICIARY ELECTION – DEATH ON OR AFTER 1/1/2020 Original IRA Owner Died Before or After April 1 (RBD) of the Year following the Owner becoming 72, does not apply for spouse, eligible/non-eligible options.

  • The Court further finds and determines that none of the Original IRA Note Issuers held any property interest in any Fractional Interest or otherwise in any Policy, and therefore was not able to, and in fact did not, grant any Lien to any IRA Holder.

  • The Court finds and determines that there was never any transfer of ownership of any Fractional Interest, or other interest, in any Policy made to any Original IRA Note Issuer.

  • If Required Minimum Distributions Had Not Commenced Under the Original IRA.

  • The following paragraph is added to this Section: We will accept a single Contribution of a direct transfer of your interest as a beneficiary under the Deceased Owner's Original IRA.

  • INHERITED TRADITIONAL IRA OR SIMPLE IRA Available When Original IRA Owner Died Before April 1 of the Year Following the Owner’s 70½ Year A beneficiary generally must make an election by December 31 of the year following the year of the original IRA owner’s death.

  • If Required Minimum Distributions Had Commenced Under the Original IRA.

  • If the Deceased Owner of the Original IRA died on or after commencing lifetime Required Minimum Distribution payments, your interest as a beneficiary in the remaining portion of his or her interest in the Original IRA will continue to be distributed at least as rapidly as under the contract option chosen under the Original IRA.

  • Indicate the 12/31 Account Value of the Original IRA for the previous calendar year.

  • If the beneficiary of the Original IRA is a "see-through trust", the Annuitant is the oldest beneficiary of such trust.

Related to Original IRA

  • Original RRA shall have the meaning given in the Recitals hereto.

  • Original Issuance Date means the date of the first issuance of this Debenture regardless of the number of transfers hereof.

  • Series C Original Issue Date means the date on which the first share of Series C Preferred Stock was issued.

  • Series D Original Issue Date means the date on which the first share of Series D Preferred Stock was issued.

  • Series A Original Issue Date means the date on which the first share of Series A Preferred Stock was issued.

  • Original Issue Date means the date of the first issuance of any shares of the Preferred Stock regardless of the number of transfers of any particular shares of Preferred Stock and regardless of the number of certificates which may be issued to evidence such Preferred Stock.

  • Last Original Issue Date means (A) with respect to any Notes issued pursuant to the Purchase Agreement (including any Notes issued pursuant to the exercise of the Shoe Option by the Initial Purchasers), and any Notes issued in exchange therefor or in substitution thereof, the later of (i) the Issue Date and (ii) the last date any Notes are originally issued pursuant to the exercise of the Shoe Option; and (B) with respect to any Notes issued pursuant to Section 2.03(B), and any Notes issued in exchange therefor or in substitution thereof, either (i) the later of (x) the date such Notes are originally issued and (y) the last date any Notes are originally issued as part of the same offering pursuant to the exercise of an option granted to the initial purchaser(s) of such Notes to purchase additional Notes; or (ii) such other date as is specified in an Officer’s Certificate delivered to the Trustee before the original issuance of such Notes.

  • Original Issue means an issue of Securities deposited pursuant to Section 2.1 or any Substitute Securities purchased to replace any Original Issue which have become Failed Securities.

  • Series B Original Issue Date means the date on which the first share of Series B Preferred Stock was issued.

  • Original Issue Price means $2.14 per share for the Series A Preferred Stock, $2.25 per share for the Series B Preferred Stock, $3.48 per share for the Series C Preferred Stock, $3.77 per share for the Series D Preferred Stock, $3.77 per share for the Series E-1 Preferred Stock, $4.5776 per share for the Series E-2 Preferred Stock, $5.3405 per share for the Series E-3 Preferred Stock, $4.5776 per share for the Series E-2A Preferred Stock and $5.8208 per share for the Series F Preferred Stock (each subject to adjustment from time to time for any Recapitalization as set forth elsewhere herein occurring after the Filing Date).

  • Series A Original Issue Price means $1.00 per share, subject to appropriate adjustment in the event of any stock dividend, stock split, combination or other similar recapitalization with respect to the Series A Preferred Stock.

  • Date of Original Issue means, with respect to any Series, the date specified as the Date of Original Issue for such Series in the Appendix for such Series.

  • Date of Original Issuance means in respect of any Commission Share, the date with reference to which the amount of the CDSC payable on redemption thereof, if any, is computed.

  • Series B Original Issue Price means with respect to the Series B Preferred Shares, an amount per share equal to US$1.43854 (subject to appropriate adjustment in the event of any share dividend, share split, combination or other similar recapitalization affecting the outstanding Series B Preferred Shares).

  • Original Author means, in the case of a literary or artistic work, the individual, individuals, entity or entities who created the Work or if no individual or entity can be identified, the publisher; and in addition (i) in the case of a performance the actors, singers, musicians, dancers, and other persons who act, sing, deliver, declaim, play in, interpret or otherwise perform literary or artistic works or expressions of folklore; (ii) in the case of a phonogram the producer being the person or legal entity who first fixes the sounds of a performance or other sounds; and, (iii) in the case of broadcasts, the organization that transmits the broadcast.

  • Original Accrual Rate With respect to each Payment Date and any Reference Obligation, the lesser of (i) the related Accounting Net Yield as of the Cut-off Date; and (ii) the related mortgage rate as of the Cut-off Date minus 0.35%.

  • Original Benchmark Rate on any day means the 3-months Euro Interbank Offered Rate (expressed as a percentage rate per annum) fixed at, and appearing on, the Screen Page as of 11:00 a.m. (Brussels time) on such day.

  • Original Maturity Date means the date on which the bond reaches the end of the term for which it was initially offered and, unless further extended, ceases to earn interest.

  • Original Lease shall have the meaning given such term in the recitals to this Agreement.

  • Original Term shall have the meaning specified in Section 10 hereof.

  • Original Agreement has the meaning set forth in the recitals.

  • Original M&O Revenue means the total State and local Maintenance and Operations Revenue that the District would have received for such school year, calculated in accordance with TEXAS EDUCATION CODE Section 48.256(d), had this Agreement not been entered into by the Parties and the Applicant’s Qualified Property had been subject to the District’s ad valorem maintenance and operations tax without any limitation on value at the rate applicable for such Tax Year. For purposes of this calculation, the Consultant (as defined in Section 4.5) will base its calculations upon (1) the total Taxable Values for each applicable Tax Year as certified by the Appraisal District for all taxable accounts in the District for the District’s maintenance and operations ad valorem tax purposes, save and except for the Applicant’s Qualified Property subject to this Agreement, plus (2) the total Taxable Values for such applicable Tax Year as certified by the Appraisal District for the Applicant’s Qualified Property subject to this Agreement for the District’s debt service (interest and sinking fund) ad valorem tax purposes (which total Taxable Values for the Applicant’s Qualified Property subject to this Agreement shall be used in lieu of the total Taxable Values for such applicable Tax Year as certified by the Appraisal District for the Applicant’s Qualified Property subject to this Agreement for the District’s maintenance and operations ad valorem tax purposes).

  • Developed exclusively at private expense means development was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a government contract, or any combination thereof.

  • Original Term Loans means the "Term Loans" under, and as defined in, the Original Credit Agreement.

  • Original Reference Rate means the originally-specified benchmark or screen rate (as applicable) used to determine the Rate of Interest (or any component part thereof) on the Notes.

  • Original Amount with respect to an Equipment Note, means the stated original principal amount of such Equipment Note and, with respect to all Equipment Notes, means the aggregate stated original principal amounts of all Equipment Notes.