§ 6-6-304. Mandatory commencement of benefits.
   If a participant continues employment with the employer past normal retirement age, the participant's distribution of the participant's vested plan account must be made or must commence by the first day of April of the calendar year following the later of:
      (1)   the calendar year in which the participant terminates employment with the employer; or
      (2)   the calendar year in which the participant attains age 70½.
(Bill No. 95-17)