If the Participant continues employment after attaining the applicable age as may be permitted by the federal Internal Revenue Code Section 401(a)(9)(C)(v), all benefits payable under the Plan may be deferred until the Participant retires, terminates employment, or dies. If the Participant is not an active Employee, the payment of benefits must begin no later than April 1 of the calendar year following the calendar year in which the Participant attained the applicable age as permitted by the federal Internal Revenue Code Section 401(a)(9)(C)(v).

Added at 32 Ok Reg 2179, eff 9-11-15

Amended at 38 Ok Reg 2465, eff 9-11-21

Amended at 42 Ok Reg, Number 20, effective 7-11-25