To the extent required by I.R.C. § 457(d)(2) and I.R.C. § 401(a)(9), after the required beginning date, each distribution must satisfy the provisions of this subchapter. These provisions take precedence over any inconsistent provision of the plan other than § 34.110. The provisions of this subchapter apply to calendar years beginning after December 31, 1986, except as otherwise specified below.
(Ord. NIRC 97-1, passed 1-15-1997)