| http://www.w3.org/ns/prov#value | - On December 31, 1996, Plan C is amended to provide that, for an employee other than an employee who is a 5-percent owner in the year the employee attains age 701???2 , in applying the section 401(a)(9) override provision, the later of the year of retirement or year of attainment of age 701???2 , is substituted for the year of attainment of age 701???2 .
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