applicable period

(ii)For purposes of clause (i), the term “applicable period” means, with respect to a participant, whichever of the following periods ends last: (I)The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35. (II)A reasonable period after the individual becomes a participant. (III)A reasonable period ending after paragraph (5) ceases to apply to the participant. (IV)A reasonable period ending afterapplies to the participant.

Source

26 USC § 417(a)(3)(B)(ii)


Scoping language

None: Default is title Scope
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