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<br /> Distribution Calendar Year is the calendar year in which distributions are required to begin under <br /> Section C.2(b). <br /> (c) Life Expectancy. Life expectancy as computed by use of the Single Life Table in <br /> Section 1.401 (a)(9)-9 of the Treasury Regulations. <br /> (d) Required Beginning Date. The April 1 of the calendar year following the later of either <br /> the calendar year in which the employee attains age 70Yz or the calendar year in which the <br /> employee retires. <br /> C-8 <br /> NB I :508358.9 <br />