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<br />.L General Rules.
<br />A. Effective Date. The provisions of this Section will applv for purposes of
<br />determining reQuired minimum distributions for calendar vears beginning
<br />with the 2003 calendar vear.
<br />B. Precedence. The reQuirements of this Section will take precedence over any
<br />inconsistent provisions of the Plan.
<br />
<br />4
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