Full text
in any other case, the beneficiary under the transferee plan had not attained 21 years of age at the time the transferee plan was entered into;
in any other case, the beneficiary under the transferee plan had not attained 21 years of age at the time the transferee plan was entered into;
in any other case, the beneficiary under the transferee plan had not attained 21 years of age at the time the transferee plan was entered into;