Unless a different meaning is plainly required by context, as used in this subchapter:
"Designated beneficiary" means the individual who is designated as the beneficiary in accordance with section 88-21, HRS, and is the designated beneficiary under section 401(a)(9) of the Code.
"Required beginning date" means April 1 of the calendar year following the later of:
Haw. Code R. § 6-28-3