| http://www.w3.org/ns/prov#value | - established to receive the Plan distribution on behalf of the Beneficiary and such transfer shall be treated as an Eligible Rollover Distribution and such individual retirement account, annuity or Roth IRA shall be treated as an inherited individual retirement account, individual retirement annuity, or Roth IRA (within the meaning of Code Sections 408(d)(3)(C) and 408A).
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