§ 5. Rule for small benefits.

Latest version.

Effective January 1, 2002 the present value of a Plan benefit shall be distributed to the Participant, Terminated Participant, or Pre-Retirement Beneficiary, as applicable, if the benefit payable to the recipient does not exceed the Internal Revenue Code Section 411(a)(11)(A) limit on the date of distribution. The value of said Plan benefit shall be determined in accordance with Article XII.

                    
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