Full text
if the plan allows accumulated income payments, the plan provides that it must be terminated before March of the year following the year in which the first such payment is made out of the plan;
if the plan allows accumulated income payments, the plan provides that it must be terminated before March of the year following the year in which the first such payment is made out of the plan;
if the plan allows accumulated income payments, the plan provides that it must be terminated before March of the year following the year in which the first such payment is made out of the plan;
if the plan allows accumulated income payments in accordance with paragraph 146.1(2)(d.1), the plan provides that it must be terminated before March of the year following the year in which the first such payment is made out of the plan;