Applicable individual .—

The term “applicable individual” means—

(I)#

any participant in the plan, and

any beneficiary who has an account under the plan with respect to which the beneficiary is entitled to exercise the rights of a participant.

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The term “applicable individual” means—

any participant in the plan, and

any beneficiary who has an account under the plan with respect to which the beneficiary is entitled to exercise the rights of a participant.