under the plan amounts will not be made available to participants or beneficiaries earlier than—
(i)#
the calendar year in which the participant attains age 70½ (in the case of a plan maintained by an employer described in subsection (e)(1)(A), age 59½),
(ii)#
when the participant has a severance from employment with the employer,
(iii)#
when the participant is faced with an unforeseeable emergency (determined in the manner prescribed by the Secretary in regulations),
(iv)#
except as may be otherwise provided by regulations, in the case of a plan maintained by an employer described in subsection (e)(1)(A), with respect to amounts invested in a lifetime income investment (as defined in section 401(a)(38)(B)(ii)), the date that is 90 days prior to the date that such lifetime income investment may no longer be held as an investment option under the plan, or
(v)#
as provided in section 401(a)(39),