Certain mandatory distributions.—
(i) In general .—
(i)In general .—#
In case of a trust which is part of an eligible plan, such trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that if—
(I) a distribution described in clause (ii) in excess of $1,000 is made, and
(II) the distributee does not make an election under subparagraph (A) and does not elect to receive the distribution directly,
(i)(I)#
a distribution described in clause (ii) in excess of $1,000 is made, and
(i)(II)#
the distributee does not make an election under subparagraph (A) and does not elect to receive the distribution directly,
(ii)Eligible plan .—#
For purposes of clause (i), the term “eligible plan” means a plan which provides that any nonforfeitable accrued benefit for which the present value (as determined under section 411(a)(11)) does not exceed $7,000 shall be immediately distributed to the participant.