Article I, Section 27
Section 27. Required Beginning Date. A Participant's Required Beginning Date is April 1 of the calendar year following the calendar year in which the Participant reaches 70-1/2, provided that, for a Participant who reaches 70-1/2 before 1988 (other than a 5% owner), the Required Beginning Date is April 1 of the calendar year following the calendar year in which the Participant ceases work in covered employment if that is later. For Participants who reach their Normal Retirement Age after the Required Beginning Date described above, their Required Beginning Date is the January 1 next following their Normal Retirement Age.
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