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Internal Revenue Code of 1986 and the regulations thereunder are hereby incoraorated by reference. (b1 Notwithstanding any other provision of this article to the contrary for puraoses of adiusting any benefit or limitation under Section 415(bl(21(Bl. (Cl or (Dl of the Internal Revenue Code of 1986. the applicable actuarial adiustment factors shall be based on the followin assumptions: (11 Mortality according to the table prescribed in Rev. Rul. 2001-62 the 1994 Group Annuity Reserving Table (94 GARI. Notwithstandingthe foregoing the mortality table used for this puraose shall automatically be the table specified in any future Revenue Rulings or Federal reQUlations_that amend or supercede Revenue Ruling 2001-62 by specifying a new mortality table for this puraose: and (21 Interest at the rate prescribed in Section 415 of the Internal Revenue Code of 1986 and the regulations and other guidance published thereunder (cl Notwithstanding any other provision of this article a member shall be fully vested in his retirement allowance upon the attainment of his normal retirement date ec 30-255 - Reauired minimum di tribution On and after January 1 1989 the retirement allowance of a member who has terminated employment shall begin no later than the later of (il April 1 of the calendar year following the calendar year that the_ member attains seventy and one-half years of age or (iil April 1 of the calendar year following the calendar year in which the member terminates employment If the member fails. following reasonable notification to elect a form of payment by such required beginning date. the retirement allowance shall be paid as a single life annuity Notwithstandin any other provision of law. Section 401(al(91 ~f the Tnt_ernal Reven„e f`nriP ;pct„r~;na a~ ~,,.-~, section is amended or renumbered or any successor provision thereto and the regulations thereunder applicable to governmental plans are incornorated by reference Sec 30-256 -Rollover rule Notwithstanding any other provision of this chapter to the contrary that would otherwise limit a distributee's election. a distributee may elect. at the time and in the manner prescribed by the board. to have any portion of an eligible rollover distribution raid directly to an eligible retirement plan specified by the distributee in a direct rollover The terms "eligible rollover distribution". "eligible retirement elan" and "distributee" have the meanings prescribed by Section 401(al(311 of the Internal Revenue Code (including as such section is amended or renumbered. or any successor provision theretol and the regulations thereunder as may be amended. Such terms shall include non-spouse designated beneficiaries and inherited individual retirement accounts in accordance with Section 402fc1(111 of the Internal Revenue Code (as such section may be amended or renumbered_ or any successor provision theretol and the regulations thereunder applicable to governmental plans In the event of a mandatory cash-out as that term is defined under the Internal Revenue Code and the regulations thereunder applicable to A-13