Notwithstanding any other provision of this subpart, all distributions from this plan shall conform to the regulations issued under Section 401(a)(9) of the code, including the incidental death benefit provisions of Section 401(a)(9)(G) of the code. Further, such regulations shall override any plan provision that is inconsistent with Section 401(a)(9) of the code. The life expectancies of members and their spouses shall not be recalculated.(Act 97-689, p. 1379, § 6(5.04).)
Alabama Legal Code