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HBI » Topics » 2.57 Required Commencement Date

This excerpt taken from the HBI 8-K filed Sep 5, 2006.

2.57 Required Commencement Date

“Required Commencement Date” means the April 1 of the calendar year next following the later of the calendar year in which the Participant attains age seventy and one-half (70 1/2) or the calendar year in which his or her Separation Date occurs; provided, however, that the Required Commencement Date of a Participant who is a five percent (5%) owner (as defined in Code Section 416) of an Employer or a Controlled Group Member with respect to the Plan Year ending in the calendar year in which he or she attains age seventy and one-half (70 1/2) shall be April 1 of the next following calendar year.

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