Section 7. Payments to a Surviving Child.

Section 7.1. Special rule. For purposes of this article, payments made to a participant’s surviving child until the child reaches the age of majority (or dies, if earlier) shall be treated as if such payments were made to the surviving spouse to the extent the payments become payable to the surviving spouse upon cessation of the payments to the child.

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Section 7.2. Age of majority.

(d) For purposes of this section, except as noted in section 7.2(b), a child shall be treated as having not reached the age of majority if the child is under age 21.

(e) A child shall be treated as having not reached the age of majority if the child has not completed a specified course of education, the child is under the age of 26 and the plan adopted this provision on or before February 24, 2022. Additionally, a child who is disabled, within the meaning of IRC 72(m)(7) when the child reaches the age of majority, shall be treated as having not reached the age of majority so long as the child continues to be disabled.

(f) In addition, an individual is disabled if:

i. as of the date of the participant’s death, the individual is age 18 or older and is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or to be of long-continued and indefinite duration, or

ii. as of the date of the participant’s death, is not yet age 18 or older, and as of that date, that individual has a medically determinable physical or mental impairment that results in marked and severe functional limitations and that can be expected to result in death or to be of long-continued and indefinite duration, or

iii. as of the date of the participant’s death, that individual is disabled as determined by the Commissioner of the Social Security.