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For purposes of this subsection, the term “qualified replacement plan” means a qualified plan established or maintained by the employer in connection with a qualified plan termination (hereinafter referred to as the “replacement plan”) with respect to which the following requirements are met: The amount determined under this clause is an amount equal to the present value of the aggregate increases in the accrued benefits under the terminated plan of any participants or beneficiaries pursuant to a plan amendment which—If, by reason of any limitation under section 415, any amount credited to a suspense account under clause (i)(II) may not be allocated to a participant before the close of the 7-year period under such clause— Any income on any amount credited to a suspense account under clause (i)(II) shall be allocated to accounts of participants no less rapidly than ratably over the remainder of the period determined under such clause (after application of clause (ii)).

100–647, § 1011A(f)(2), inserted “or a tax credit employee stock ownership plan (as described in section 409)” after “section 4975(e)(7)” in introductory text, and “, except to the extent necessary to meet the requirements of section 401(a)(28),” after “must” in cl.

Specialty Positioning bases are dependent mobility devices that allow for changes in positioning by tilting the seating system or reclining the backrest or both.

These devices are not easy to transport, but are designed to provide comfortable, full day seating for the user, who is not able to propel or operate a power wheelchair.

By joining you agree to our Terms of Service, Amputee Devotee Dating is part of the Online Connections dating network.

To help you find more potential matches and members near you, your profile will be also be displayed on other amputee dating sites that are part of the Online Connections dating network at no additional charge.

Mandy Horvath lost both of her legs above the knee after she was hit by a coal train as she lay unconscious on the track near a bar she had been at in Steele City, Kansas.

A double amputee has revealed how she met dozens of men after poking fun at her own disability on Tinder.

To View or Post Wheelchair Reviews: 1- Click on the type of wheelchair that you would like to view or review.

2- Then select a specific model from the list of wheelchairs that will appear.

For transport purposes, these chairs often fold compactly to store in the trunk of a car and provide "light duty" mobility.

You may find a transport chair is a convenient "back-up" to your primary chair, easily folded when not needed, but readily available if your chair breaks down.

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