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and partly in the form of an annuity, the single sum (equal to the $500 benefit attributable to the benefit notice of public hearing on these proposed and the annuity are treated as two separate optional earned as of December 31, 2012, plus the $213.33 regulations. forms of benefit for purposes of applying the provi- portion of the cash balance benefit paid as an an- sions of the plan implementing the requirements of nuity). Participant X’s election to receive a single DATES: Written or electronic comments section 417(e)(3) and §1.417(e)–1(d). Participant X sum payment of part of the benefit earned under the retires at age 65, with an accrued benefit under the cash balance formula does not affect whether the re- must be received by May 7, 2012. Out- traditional formula of $500 per month (earned as of mainder of Participant X’s distrib
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