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<br />and the Treasury Regulations. Any part of the Member's interest which is in the fonn of an <br /> <br />individual account described in Section 4l4(k) of the Code will be distributed in a manner <br /> <br />satisfying the requirements of Section 401(a)(9) of the Code and the Treasury Regulations that <br /> <br />apply to individual accounts. <br /> <br />c.3. <br /> <br />Determination of Amount to be Distributed Each Year. <br /> <br />(a) <br /> <br />General Annuity Requirements. If the Member's interest is paid in the fonn of annuity <br />