| http://www.w3.org/ns/prov#value | - Where a qualified plan allows participants who are past age 70 ?? and still employed by the plan sponsor, to defer their required beginning date until after retirement, this deferment cannot apply to a 5-percent owner For required minimum distribution purposes, a 5-percent owner is an employee who is a 5-percent owner with respect to the plan year ending in the calendar year in which the employee
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