Guest OHH Posted November 11, 2003 Posted November 11, 2003 I have a money purchase pension plan and I am adopting the Snap-on Model Amendment to satisfy the minimum required distribution regulations. One option allowed under the Model Amendment requires that a participant's entire interest in the plan will be distributed to the designated beneficiary, including spouses, by the fifth anniversary of the participant's death. This seems to trump the qualified preretirement survivor annuity requirement under the Code. Is this a correct reading?
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