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<br /> and the Treasury Regulations. Any part of the Member's interest which is in the form of an <br /> individual account described in Section 414(k) of the Code will be distributed in a manner <br /> satisfying the requirements of Section 401(a)(9) of the Code and the Treasury Regulations that <br /> apply to individual accounts. <br /> c.3. Determination of Amount to be Distributed Each Year. <br /> (a) General Annuity Requirements. If the Member's interest is paid in the form of annuity <br /> distributions under the Plan, payments under the annuity will satisfy the following requirements: <br /> (i) the annuity distributions will be paid in periodic payments made at intervals not <br /> longer than one year; <br /> (ii) the distribution period will be over a life (or lives) or over a period certain not <br /> longer than the period described in Section C.4 or C.5; <br /> (iii) once payments have begun over a period certain, the period certain will not be <br /> changed even if the period certain is shorter than the maximum permitted; <br /> (iv) payments will either be nonincreasing or increase only as follows: <br /> (A) by an annual percentage increase that does not exceed the annual <br /> percentage increase in a cost-of-living index that is based on prices of all items and <br /> issued by the Bureau of Labor Statistics; <br /> (B) to the extent of the reduction in the amount of the Member's payments to <br /> provide for a survivor benefit upon death, but only ifthe beneficiary whose life was being <br /> used to determine the distribution period described in Section C.4 dies or is no longer the <br /> Member's Beneficiary pursuant to a qualified domestic relations order within the <br /> meaning of Section 414(p) ; <br /> C-3 <br /> NBl:508358,9 <br /> ,..' '--' <br />