...such taxable year, (i) in accordance with regulations prescribed by the Secretary or his delegate, over the life of such employee or over the lives of such employee and his spouse, or (il) in accordance with such regulations, over a period not extending beyond the Ufe...

...employee or over the lives of such employee and his spouse, or (11) in accordance with such regulations, over a period not extending beyond the life expectancy...employee or the life expectancy of such employee and his spouse. A trust shall not be disqualified under this paragraph by reason of distributions under...

...beginning not later than the required beginning date, over the life of the employee or joint lives of the employee and a designated beneficiary or over a period not extending beyond the life expectancy of the employee or the joint life and last survivor expectancy of the employee and the designated beneficiary....

...such taxable year, (i) in accordance with regulations prescribed by the Secretary or his delegate, over the life of such employee or over the lives of such employee and his spouse, or (ii) in accordance with such regulations, over a period not extending beyond the life...

...beneficiary be distributed, commencing within one year of the employee's death, over the life of such beneficiary (or over a period not extending beyond the life expectancy of such beneficiary). Section 401(a)(9)(B)(iv) provides special rules where the designated beneficiary is the...

...such taxable year, (i) in accordance with regulations prescribed by the Secretary or his delegate, over the life of such employee or over the lives of such employee and his spouse, or (ii) in accordance with such regulations, over a period not extending beyond the life...

...employee and his spoust, <;/ (n; in acconiance with such, regulations, over a period not ei'tenaiity beyond the life expectancy of such employee or the life expectancy of such employ re and his spouse. A trust shall not be disqualified under this paragraph by reason of distributions...

...provide for a dependent relative. The bill should be changed so that it will provide for distributions over a period not extending beyond the life expectancy...employee or the life expectancy of such employee and a dependent of his. Proposed section 401 (a) (8) (B) requires that a qualified plan must provide that...

...employee or over the lives of such employee and his spouse, or (ii) in accordance with such regulations, over a period not extending beyond the life expectancy...employee or the life expectancy of such employee and his spouse. A trust shall not be disqualified under this paragraph by reason of distributions under...

...such taxable year, (i) in accordance with regulations prescribed by the Secretary or his delegate, over the life of such employee or over the lives of such employee and his spouse, or (ii) in accordance with such regulations, over a period not extending beyond the life...