Exceptions
Subparagraph (A) shall not apply if the payment or distribution is made on or after the date the account holder—
(i)#
becomes disabled within the meaning of section 72(m)(7), or
(ii)#
dies.
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Subparagraph (A) shall not apply if the payment or distribution is made on or after the date the account holder—
becomes disabled within the meaning of section 72(m)(7), or
dies.