Common use of Death Before Lifetime Required Minimum Distribution Payments Begin Clause in Contracts

Death Before Lifetime Required Minimum Distribution Payments Begin. If you die before lifetime Required Minimum Distribution payments begin, your entire interest in this Contract will be distributed at least as rapidly as follows: (1) If your designated Beneficiary is someone other than your surviving Spouse as described in the immediately following paragraph, your entire interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your death, over the remaining life expectancy of the designated Beneficiary, with such life expectancy determined using the age of the Beneficiary as of his or her birthday in the year following the year of your death. In the alternative, the Beneficiary may elect to take distribution of your entire interest in this Contract in accordance with this Subsection B, paragraph (b)(3) below. (2) If your sole designated Beneficiary is your surviving Spouse, your entire interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your death (or by the end of the calendar year in which you would have attained age 70 1/2, if later), over such surviving Xxxxxx’s life expectancy. In the alternative, your surviving Spouse may elect to take distribution of your entire interest in this Contract in accordance with this Subsection B, paragraph (b)(3) below. If your surviving Spouse dies before these required distributions commence to him or her, your remaining interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your surviving Spouse’s death, over your Spouse’s designated beneficiary’s remaining life expectancy determined using such beneficiary’s age as of his or her birthday in the year following the death of your Spouse. In the alternative, that beneficiary may elect to take distribution of your entire interest in this Contract in accordance with this Subsection B, paragraph (b)(3) below. If your surviving Spouse dies after these required distributions commence to him or her, any remaining interest in this Contract will continue to be distributed under the Annuity Benefit or other option chosen under this Contract. (3) If there is no individual designated as Beneficiary, or if the applicable Beneficiary chooses this alternative, your entire interest in this Contract will be distributed by the end of the calendar year containing the fifth anniversary of your death (or of your surviving Spouse’s death in the case of the surviving Spouse’s death before distributions are required to begin under this Subsection B, paragraph (b)(2) above). (4) Life expectancy is determined using the Single Life Table in Q&A-1 of Treasury Regulation Section 1.401(a)(9)-9 or any successor Regulation. If distributions are being made to a surviving Spouse as the sole designated Beneficiary, such Spouse’s remaining life expectancy for a year is the number in the Single Life Table corresponding to such Spouse’s age in the year. In all other cases, remaining life expectancy for a year is the number in the Single Life Table corresponding to the Beneficiary’s age in the year specified in paragraph (b)(1) or (b)

Death Before Lifetime Required Minimum Distribution Payments Begin. If you die the Participant dies before lifetime Required Minimum Distribution payments begin, your the Participant's entire interest in this Contract will be distributed at least as rapidly as follows: (1) If your designated the Participant's Beneficiary is someone an individual other than your the Participant's surviving Spouse spouse as described in the immediately following paragraph, your the Participant's entire interest in this under the Contract will be distributed, starting by the end of the calendar year following the calendar year of your the Participant's death, over the remaining life expectancy of the designated Beneficiary, with such life expectancy determined using the age of the Beneficiary as of his or her birthday in the year following 2004EDCGAC 27 the year of your the Participant's death. In the alternative, the Beneficiary may elect to take distribution of your the Participant's entire interest in this under the Contract in accordance with this Subsection Item B, paragraph (b)(3) below. (2) If your the Participant's sole designated Beneficiary is your the Participant's surviving Spousespouse, your the Participant's entire interest in this under the Contract will be distributed, starting by the end of the calendar year following the calendar year of your the Participant's death (or by the end of the calendar year in which you the Participant would have attained age 70 1/2, 1/2 if later), over such surviving Xxxxxx’s life expectancyspouse's life. In the alternative, your the Participant's surviving Spouse spouse may elect to take distribution of your the Participant's entire interest in this under the Contract in accordance with this Subsection Item B, paragraph (b)(3) below. If your the Participant's surviving Spouse spouse dies before these required distributions commence to him or her, your the Participant's remaining interest in this under the Contract will be distributed, starting by the end of the calendar year following the calendar year of your the Participant's surviving Spouse’s spouse's death, over your Spouse’s the Participant's spouse's designated beneficiary’s Beneficiary's remaining life expectancy determined using such beneficiary’s Beneficiary's age as of his or her birthday in the year following the death of your Spousethe Participant's spouse. In the alternative, that beneficiary Beneficiary may elect to take distribution of your the Participant's entire interest in this under the Contract in accordance with this Subsection Item B, paragraph (b)(3) below. If your the Participant's surviving Spouse spouse dies after these required distributions commence to him or her, any remaining interest in this Contract will continue to be distributed under the Annuity Benefit or other option chosen under this Contractthe Participant's account. (3) If there is no individual designated as Beneficiary, or if the applicable Beneficiary chooses this alternative, your the entire interest in this Contract will be distributed by the end of the calendar year containing the fifth anniversary of your the Participant's death (or of your the Participant's surviving Spouse’s spouse's death in the case of the surviving Spouse’s spouse's death before distributions are required to begin under this Subsection Item B, paragraph (b)(2) above). (4) Life expectancy is determined using the Single Life Table in [Q&A-1 of Treasury Regulation Section 1.401(a)(9)-9 1.401(a)(9)-9] or any successor Regulation. If distributions are being made to a surviving Spouse spouse as the sole designated Beneficiary, such Spouse’s spouse's remaining life expectancy for a year is the number in the Single Life Table corresponding to such Spouse’s spouse's age in the year. For calendar years for which a distribution is required after the year of the surviving spouse's death, the remaining life expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death, reduced by one for each subsequent calendar year. In all other cases, remaining life expectancy for a year is the number in the Single Life Table corresponding to the Beneficiary’s 's age in the year specified in paragraph (b)(1) or (b)

Death Before Lifetime Required Minimum Distribution Payments Begin. If you die the Participant dies before lifetime Required Minimum Distribution payments begin, your the Participant's entire interest in this Contract will be distributed at least as rapidly as follows: (1) If your designated Beneficiary the Participant's beneficiary is someone an individual other than your the Participant's surviving Spouse spouse as described in the immediately following paragraph, your the Participant's entire interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your the Participant's death, over the remaining life expectancy of the designated Beneficiarybeneficiary, with such life expectancy determined using the age of the Beneficiary beneficiary as of his or her birthday in the year following the year of your the Participant's death. In the alternative, the Beneficiary beneficiary may elect to take distribution of your the Participant's entire interest in this Contract in accordance with this Subsection B, paragraph (b)(3) below. (2) If your the Participant's sole designated Beneficiary is your the Participant's surviving Spousespouse, your the Participant's entire interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your the Participant's death (or by the end of the calendar year in which you the Participant would have attained age 70 1/2, if later), over such surviving Xxxxxx’s life expectancyspouse's life. In the alternative, your the Participant's surviving Spouse spouse may elect to take distribution of your the Participant's entire interest in this Contract in accordance with this Subsection B, paragraph (b)(3) below. If your the Participant's surviving Spouse spouse dies before these required distributions commence to him or her, your the Participant's remaining interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your the Participant's surviving Spouse’s spouse's death, over your Spouse’s the Participant's spouse's designated beneficiary’s 's remaining life expectancy determined using such beneficiary’s 's age as of his or her birthday in the year following the death of your Spousethe Participant's spouse. In the alternative, that beneficiary may elect to take distribution of your the entire interest in this Contract in accordance with this Subsection B, paragraph (b)(3) below. If your the Participant's surviving Spouse spouse dies after these required distributions commence to him or her, any remaining interest in this Contract will continue to be distributed under the Annuity Benefit or other option chosen under this the Contract. (3) If there is no individual designated as Beneficiary, or if the applicable Beneficiary chooses this alternative, your the entire interest in this Contract will be distributed by the end of the calendar year containing the fifth anniversary of your the Participant's death (or of your the Participant's surviving Spouse’s spouse's death in the case of the surviving Spouse’s spouse's death before distributions are required to begin under this Subsection B, paragraph (b)(2) above). (4) Life expectancy is determined using the Single Life Table in Q&A-1 of Treasury Regulation Section 1.401(a)(9)-9 or any successor Regulation. If distributions are being made to a surviving Spouse spouse as the sole designated Beneficiarybeneficiary, such Spouse’s spouse's remaining life expectancy for a year is the number in the Single Life Table corresponding to such Spouse’s spouse's age in the year. For calendar years for which a distribution is required after the year of the surviving spouse's death, the remaining life expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death, reduced by one for each subsequent calendar year. In all other cases, remaining life expectancy for a year is the number in the Single Life Table corresponding to the Beneficiary’s beneficiary's age in the year specified in paragraph (b)(1) or (b)b)(2) of this Subsection B reduced by 1 for each subsequent year.

Death Before Lifetime Required Minimum Distribution Payments Begin. If you die before lifetime Required Minimum Distribution payments begin, your entire interest in this Contract will be distributed at least as rapidly as follows: (1) If your designated Beneficiary beneficiary is someone an individual other than your surviving Spouse spouse as described in the immediately following paragraph, your entire interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your death, over the remaining life expectancy of the designated Beneficiarybeneficiary, with such life expectancy determined using the age of the Beneficiary beneficiary as of his or her birthday in the year following the year of your death. In the alternative, the Beneficiary beneficiary may elect to take distribution of your entire interest in this Contract in accordance with this Subsection BSection 8.08B, paragraph (b)(3) below.. E-2005IML-TSA 10 (2) If your sole designated Beneficiary is your surviving Spousespouse, your entire interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your death (or by the end of the calendar year in which you would have attained age 70 70-1/2, if later), over such surviving Xxxxxx’s life expectancyspouse's life. In the alternative, your surviving Spouse spouse may elect to take distribution of your entire interest in this Contract in accordance with this Subsection BSection 8.08B, paragraph (b)(3) below. If your surviving Spouse spouse dies before these required distributions commence to him or her, your remaining interest in this Contract will be distributed, starting by the end of the calendar year following the calendar year of your surviving Spouse’s spouse's death, over your Spouse’s spouse's designated beneficiary’s 's remaining life expectancy determined using such beneficiary’s 's age as of his or her birthday in the year following the death of your Spousespouse. In the alternative, that beneficiary may elect to take distribution of your entire interest in this Contract in accordance with this Subsection B, Section 8.08B paragraph (b)(3) below. If your surviving Spouse spouse dies after these required distributions commence to him or her, any remaining interest in this Contract will continue to be distributed under the supplementary contract, Annuity Benefit in Part VIII, or other option chosen under this Contract. (3) If there is no individual designated as Beneficiary, or if the applicable Beneficiary chooses this alternative, your the entire interest in this Contract will be distributed by the end of the calendar year containing the fifth anniversary of your death (or of your surviving Spouse’s spouse's death in the case of the surviving Spouse’s spouse's death before distributions are required to begin under this Subsection BSection 8.08B, paragraph (b)(2) above). (4) Life expectancy is determined using the Single Life Table in Q&A-1 of Treasury Regulation Section 1.401(a)(9)-9 or any successor Regulation. If distributions are being made to a surviving Spouse spouse as the sole designated Beneficiarybeneficiary, such Spouse’s spouse's remaining life expectancy for a year is the number in the Single Life Table corresponding to such Spouse’s spouse's age in the year. For calendar years for which a distribution is required after the year of the surviving spouse's death, the remaining life expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death, reduced by one for each subsequent calendar year. In all other cases, remaining life expectancy for a year is the number in the Single Life Table corresponding to the Beneficiary’s beneficiary's age in the year specified in paragraph (b)(1) or (b)