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Thomas goes so far as to say that being moderate in all things and being guided by the advice of others are "the two conditions required to attain peace with oneself.
Staff discussions confirmed that, in many cases, participants who had trouble or failed to attain competitive employment seemed to have cognitive deficits.
For a special partner, the payment commencement year is the later of the calendar year following the calendar year in which the special partner's retirement date occurs, or the calendar year in which he or she attains age 60 (age 55, for partners with 25 years or more of service).
Thus, distributions from these plans must begin by April 1 of the calendar year following the calendar year in which the employee attains age 70k, even though the employee (or IRA participant) has not retired.
401(a)(9) before its amendment) requiring an employee who attains age 70 1/2 in a calendar year to begin receiving distributions by April 1 of the following calendar year.
Under a qualified plan, an employer can offer an employee (other than a 5% owner) who attains age 70 1/2 in a calendar year after 1995 and has not retired by the end of that year the option to delay commencement of benefit distributions until no later than April 1 following the calendar year in which the employee retires from employment with the employer maintaining the plan.
is made, or the day on which [the disclaimant] attains age 21.
Whereas most software consulting firms typically attain SEI-CMM for a specific development location, Kanbay pursued and achieved CMM Level 5 across multiple project teams working simultaneously in multiple sites in the United States, India and Australia.
c) $6 million cash if required for expansion 90 days after December 31, 1999 and CDCSI attains $8 million in EBITDA.