Common use of Death of Participant Before Distributions Begin Clause in Contracts

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7, other than paragraph 17.7(a), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 8.6(b)(2), other than paragraph 17.7(aSection 8.6(b)(2)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 8.6(b)(2) and paragraphs 17.11 and 17.12Section 8.6(d), unless paragraph 17.7(dSection 8.6(b)(2)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 8.6(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 8.6(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 8.6(b)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before required distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b) If the Participant’s surviving Spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Designated Beneficiary as of the date of the Participant’s death who remains a Beneficiary as of September 30 of the year immediately following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.77.6, other than with the exception of paragraph 17.7(a7.6(a), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 7.10 and 17.127.11, unless paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant participant dies before distributions begin, the Participantparticipant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participantparticipant’s surviving Spouse spouse is the Participantparticipant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreementadoption agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant participant died, or by December 31 of the calendar year in which the Participant participant would have attained age 70 1/270½, if later. (bB) If the Participantparticipant’s surviving Spouse spouse is not the Participantparticipant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreementadoption agreement, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant participant died. (cC) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participantparticipant’s death, the Participantparticipant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participantparticipant’s death. (dD) If the Participantparticipant’s surviving Spouse spouse is the Participantparticipant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant participant but before distributions to the surviving Spouse spouse are required to begin, this paragraph 17.7Section 10.07(b)(2), other than paragraph 17.7(aSection10.07(b)(2)(A), will apply as if the surviving Spouse spouse were the Participantparticipant. For purposes of this paragraph Section 10.07(b)(2) and paragraphs 17.11 and 17.12Section 10.07(d), unless paragraph 17.7(dSection 10.07(b)(2)(D) applies, distributions are considered to begin on the Participantparticipant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 10.07(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 10.07(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant participant before the Participantparticipant’s Required Beginning Date [required beginning date (or to the Participantparticipant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 10.07(b)(2)(A)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire vested interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse is the Participant’s sole “designated Beneficiary, beneficiary,” then, except as provided otherwise elected under Subsection 12.05(b), minimum distributions, as described in the Adoption AgreementSection 13.03, distributions will begin to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/21⁄2, if later. (b2) If the Participant’s surviving Spouse is not the Participant’s sole “designated Beneficiary, beneficiary,” then, except as provided otherwise elected under Subsection 12.05(b), minimum distributions, as described in the Adoption AgreementSection 13.03, distributions will begin to the “designated Beneficiary will begin beneficiary” by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3) If there is no “designated Beneficiary beneficiary” as of September 30 of the year following the year of the Participant’s death, the Participant’s entire vested interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d4) If the Participant’s surviving Spouse is the Participant’s sole “designated Beneficiary beneficiary” and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7Subsection 12.05(a), other than paragraph 17.7(aSubsection 12.05(a)(1), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 and 17.12Subsection 12.05(a), unless paragraph 17.7(dSubsection 12.05(a)(4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSubsection 12.05(a)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSubsection 12.05(a)(1). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSubsection 12.05(a)(1)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before required distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s surviving Spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Designated Beneficiary as of the date of the Participant’s death who remains a Beneficiary as of September 30 of the year immediately following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.77.6, other than with the exception of paragraph 17.7(a7.6(a), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 7.10 and 17.127.11, unless paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by the later of December 31 of the calendar year immediately following the calendar year in which the Participant died, died or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later.70½. (b) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section A-2.2, other than paragraph 17.7(asection A-2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section A-2.2 and paragraphs 17.11 and 17.12section A-4, unless paragraph 17.7(dsection A-2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsection A-2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection A-2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection A-2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption AgreementArticle VI, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption AgreementSection 2.3 of this amendment, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 6.2.2, other than paragraph 17.7(aSection 6.2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 6.2.2 and paragraphs 17.11 and 17.12Section 2.3, unless paragraph 17.7(dSection 6.2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 6.2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 6.2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 6.2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2701⁄2, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant dieddied or, alternatively, all of the Participant’s Accounts will be distributed in one of a combination of the form of payments specified in Section 11.3(a) and/or, in the case of a distribution made after December 31, 2006, pursuant to Section 1.16 (i.e., a Direct Rollover to a traditional inherited individual retirement account, as defined in Code Section 408(d)(3)(C)), by December 31 of the calendar year containing the fifth anniversary of the Participant’s date of death. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Subsection 11.9(b), other than paragraph 17.7(aSubsection 11.9(b)(ii)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Subsection 11.9(b) and paragraphs 17.11 and 17.12Subsection 11.9(d), unless paragraph 17.7(dSubsection 11.9(b)(ii)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSubsection 11.9(b)(ii)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSubsection 11.9(b)(ii)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s 's surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection 6.2(b)(ii)(E) below, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection 6.2(b)(ii)(E), distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 6.2(b)(ii), other than paragraph 17.7(asection 6.2(b)(ii)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section 6.2(b)(ii) and paragraphs 17.11 and 17.12section 6.2(d), unless paragraph 17.7(d) appliessection 6.2(b)(ii)(D)applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d) appliessection 6.2(b)(ii)(D)applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 6.2(b)(ii)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 6.2(b)(ii)(A)]), the date distributions are considered to begin is the date distributions actually commence. (E) Notwithstanding sections 6.2(b)(ii) and 6.2(d)(ii), Participants or beneficiaries may elect on an individual basis whether the 5-year rule or the life expectancy rule in sections 6.2(b)(ii) and 6.2(d)(ii) of the plan applies to distributions after the death of a Participant who has a designated beneficiary. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under section 6.2(b)(ii) of the plan, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, surviving spouse’s) death. If neither the participant nor beneficiary makes an election under this paragraph, distributions will be made in accordance with sections 6.2(b)(ii) and 6.2(d)(ii)of the plan and, if applicable, the elections in section 6.2(b) above.

Death of Participant Before Distributions Begin. If the Participant dies before distributions beginthe Benefit Commencement Date, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by the later of (a) December 31 of the calendar year immediately following the calendar year in which the Participant died, or by (b) December 31 of the calendar year in which the Participant would have attained age 70 1/270½. Unless the Participant’s remaining interest is distributed in a lump sum by such date, the distribution will be made, if laterpermitted, in the form of an annuity purchased from an insurance company and distributions thereunder will be made in accordance with the requirements of Section 401(a)(9) of the Code and the Treasury regulations. (b2) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s deathIn all other cases, the Participant’s entire interest will be distributed in a lump sum by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d3) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7, other than paragraph 17.7(a), the entire interest will apply as if be distributed in a lump sum by December 31 of the surviving Spouse were calendar year containing the Participant. For purposes fifth anniversary of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(dthe spouse’s death. (4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before spouse is the date distributions are Participant’s sole designated Beneficiary, the spouse may elect on an individual basis whether to apply the life expectancy rule in (1) above or the 5-year rule in (2) above. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under (1) above, or by September 30 of the calendar year which contains the fifth anniversary of the participant’s (or, if applicable, surviving spouse’s) death. If the Spouse fails to make an election, distributions will be made in accordance with (1) above. (5) If the Participant’s Account is divided into two or more separate accounts no later than the last day of the year following the calendar year of the Participant’s death and the Participant’s surviving spouse is the sole designated Beneficiary with respect to one of such separate accounts, then the rules set forth in paragraphs 1, 3 and 4 shall apply with respect to the separate account maintained for the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commencespouse.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by the later of December 31 of the calendar year immediately following the calendar year in which the Participant died, died or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section A-2.2, other than paragraph 17.7(asection A-2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section A-2.2 and paragraphs 17.11 and 17.12section A-4, unless paragraph 17.7(dsection A-2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsection A-2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection A-2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection A-2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection below, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2½, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementbelow, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 5.6 (b)(ii), other than paragraph 17.7(asection 5.6(b)(ii)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph sections 5.6(b)(ii) and paragraphs 17.11 and 17.12section 5.6(d), unless paragraph 17.7(dsection 5.6(b)(ii)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsection 5.6(b)(ii)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 5.6(b)(ii)(A). (E) Notwithstanding sections 5.6(b)(ii) and 5.6(d)(ii), Participants or beneficiaries may elect on an individual basis whether the 5- year rule or the life expectancy rule in sections 5.6(b)(ii) and 5.6(d)(ii) applies to distributions after the death of a Participant who has a designated beneficiary. If distributions The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under an annuity purchased from an insurance company irrevocably commence to section 5.6(b)(ii), or by September 30 of the Participant before calendar year which contains the fifth anniversary of the Participant’s Required Beginning Date [or to (or, if applicable, surviving spouse’s) death. If neither the Participant’s surviving Spouse before the date Participant nor beneficiary makes an election under this paragraph, distributions are required to begin to the surviving Spouse under paragraph 17.7(a)]will be made in accordance with sections 5.6(b)(ii) and 5.6(d)(ii) and, if applicable, the date distributions are considered to begin is the date distributions actually commenceelections in section 5.6(b) above.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in unless the Adoption AgreementBeneficiary makes an election pursuant to subsection (E) below, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (bB) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in unless the Adoption AgreementBeneficiary makes an election pursuant to subsection (E) below, distributions the Participant’s entire interest will be distributed to the designated Beneficiary will begin beneficiary by December 31 of the calendar year immediately following containing the calendar year in which fifth anniversary of the Participant diedParticipant’s death. (cC) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7Section 12.05(b)(2), other than paragraph 17.7(aSection 12.05(b)(2)(A), will apply as if the surviving Spouse were the Participant. (E) Notwithstanding the provisions of subsections (A) and (B) above, Beneficiaries may elect on an individual basis whether the life expectancy rule or the 5-year rule in subsections (A) or (B) above applies to distributions after the death of a Participant. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under subsections (A) or (B) above, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, surviving Spouse’s) death. If the Beneficiary does not make an election under this subsection (E), distributions will be made in accordance with subsections (A) or (B) above, whichever is applicable. For purposes of this paragraph Section 12.05(b)(2) and paragraphs 17.11 and 17.12Section 12.05(d), unless paragraph 17.7(dSection 12.05(b)(2)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 12.05(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 12.05(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 12.05(b)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection below, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2½, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementbelow, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 5.6 (b)(ii), other than paragraph 17.7(asection 5.6(b)(ii)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph sections 5.6(b)(ii) and paragraphs 17.11 and 17.12section 5.6(d), unless paragraph 17.7(dsection 5.6(b)(ii)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsection 5.6(b)(ii)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 5.6(b)(ii)(A). (E) Notwithstanding sections 5.6(b)(ii) and 5.6(d)(ii), Participants or beneficiaries may elect on an individual basis whether the 5-year rule or the life expectancy rule in sections 5.6(b)(ii) and 5.6(d)(ii) of the plan applies to distributions after the death of a Participant who has a designated beneficiary. If distributions The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under an annuity purchased from an insurance company irrevocably commence to section 5.6(b)(ii) of the Participant before plan, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s Required Beginning Date [or to (or, if applicable, surviving spouse’s) death. If neither the Participant’s surviving Spouse before Participant nor Beneficiary makes an election under this paragraph, distributions will be made in accordance with sections 5.6(b)(ii) and 5.6(d)(ii) of the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)]plan and, if applicable, the date distributions are considered to begin is the date distributions actually commenceelections in section 5.6(b) above.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under section 6, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 70-1/2, if later. (b) If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under section 6, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (d) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 2.2, other than paragraph 17.7(asection 2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section 2.2 and paragraphs 17.11 and 17.12section 4, unless paragraph 17.7(dsection 2.2(d) applies, distributions are considered to begin on the Participant’s 's Required Beginning Date. If paragraph 17.7(dsection 2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s 's Required Beginning Date [(or to the Participant’s 's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will shall be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s 's surviving Spouse is the Participant’s 's sole designated Designated Beneficiary, then, except as otherwise provided in the Adoption AgreementSubsection 10.5(b)(2), distributions to the surviving Spouse will shall begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 70-1/2, if later. (bB) If the Participant’s 's surviving Spouse is not the Participant’s 's sole designated Designated Beneficiary, then, except as otherwise provided in the Adoption AgreementSubsection 10.5(b)(2), distributions to the designated Designated Beneficiary will shall begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will shall be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (dD) If the Participant’s 's surviving Spouse is the Participant’s 's sole designated Designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7, Subsection 10.7(e)(ii) other than paragraph 17.7(aSubsection (e)(ii)(A), will shall apply as if the surviving Spouse were the Participant. For purposes of this paragraph Subsections (e)(ii) and paragraphs 17.11 and 17.12Section 10.7(g), unless paragraph 17.7(dSubsection 10.7(e)(ii)(D) applies, distributions are considered to begin on the Participant’s 's Required Beginning Date. If paragraph 17.7(dSubsection 10.7(e)(ii)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSubsection 10.7(e)(ii)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s 's Required Beginning Date [(or to the Participant’s 's surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSubsection 10.7(e)(ii)(A)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption AgreementArticle VI, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption AgreementArticle VI, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (d) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 2.2, other than paragraph 17.7(aSection 2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 2.2 and paragraphs 17.11 and 17.12Article IV, unless paragraph 17.7(dSection 2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date's required beginning date. If paragraph 17.7(dSection 2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date ['s required beginning date (or to the Participant’s 's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest death benefit will be distributed, or begin to be distributed, no later than as follows: (ai) If Distributions of the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, required minimum distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or or, if the Participant’s surviving spouse is the Participant’s designated beneficiary, by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cii) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the distribution of the Participant’s entire interest death benefit will be distributed completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (diii) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 6.8(b), other than paragraph 17.7(a)this paragraph, will apply as if the surviving Spouse spouse were the Participant, Thus, in all such cases, the time at which distributions must commence (or be completed by) shall be determined solely by reference to the year that the Participant died, and not the year in which the Participant would have attained age 70 1/2. For purposes of this paragraph and paragraphs 17.11 and 17.12Section 6.8(b), unless paragraph 17.7(d) appliesa surviving spouse is electing to commence benefits based upon the date that the Participant would have attained age 70 1/2, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(d) the surviving-spouse election applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 6.8(b). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (ai.) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant dieddies, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bii.) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant dieddies. (ciii.) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div.) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.76.4(c), other than paragraph 17.7(a6.4(c)(i), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph 6.4(c) and paragraphs 17.11 6.4(f) and 17.126.4(g), unless paragraph 17.7(d6.4(c)(iv) above applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(d6.4(c)(iv) above applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a)subparagraph (i) above. If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a)]subparagraph (i) above, the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) a. If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b) b. If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) c. If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) d. If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 4.05(B)(2), other than paragraph 17.7(a)(a) above, will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 4.06(B)(2) and paragraphs 17.11 and 17.12Section 4.06(D), unless paragraph 17.7(d(d) above applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(d(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a)(a) above. If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a(a) above)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s 's surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection 6.3(b) (ii) (E) below, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270_, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection 6.3(b) (ii) (E), distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 6.3(b) (ii), other than paragraph 17.7(asection 6.3(b) (ii) (A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph sections 6.3(b) (ii) and paragraphs 17.11 and 17.12section 6.3(d), unless paragraph 17.7(dsection 6.3(b) (ii) (D) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsection 6.3(b) (ii) (D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 6.3(b) (ii) (A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 6.3(b)(ii)(A)]), the date distributions are considered to begin is the date distributions actually commence. (E) Notwithstanding sections 6.3(b) (ii) and 6.3(d) (ii), Participants or beneficiaries may elect on an individual basis whether the 5-year rule or the life expectancy rule in sections 6.3(b) (ii) and 6.3(d) (ii) of the plan applies to distributions after the death of a Participant who has a designated beneficiary. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under section 6.3(b)(ii) of the plan, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, surviving spouse’s) death. If neither the participant nor beneficiary makes an election under this paragraph, distributions will be made in accordance with sections 6.3(b) (ii) and 6.3(d) (ii) of the plan and, if applicable, the elections in section 6.3(b) above.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under section 6, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under section 6, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (d) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 2.2, other than paragraph 17.7(asection 2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section 2.2 and paragraphs 17.11 and 17.12section 4, unless paragraph 17.7(dsection 2.2(d) applies, distributions are considered to begin on the Participant’s 's Required Beginning Date. If paragraph 17.7(dsection 2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s 's Required Beginning Date [(or to the Participant’s 's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 2.2(a)]), the date distributions are considered to -to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begindistribution is made (and before the Required Beginning Date), the Participant’s entire interest will be distributed, or begin distributed pursuant to be distributed, the otherwise applicable provisions of the Plan but no later than as follows: (ai) If the Participant’s surviving Spouse spouse is a designated Beneficiary, the portion of the Participant’s sole designated Beneficiary, then, except as provided interest in the Adoption AgreementPlan that is distributable to such surviving spouse shall be distributed, distributions unless transferred to The ▇.▇. ▇▇▇▇▇▇▇▇ Company Retirement Plan pursuant to Section 9.7 (in which case the benefit will be distributed pursuant to the surviving Spouse terms of the Retirement Plan) or applied to the purchase of an annuity pursuant to Section 13.4 (in which case benefits will begin by be paid under the annuity in accordance with the requirements of Section 401(a)(9) of the Code and the Treasury regulations thereunder), in a single payment not later than the later of (A) December 31 of the calendar year immediately following containing the calendar year in which fifth anniversary of the Participant died, Participant’s death or by (B) December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later.70½. (bii) If Any portion of the Participant’s interest in the Plan that is not distributable to a designated beneficiary who is the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided spouse shall be distributed in the Adoption Agreement, distributions a single payment to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by beneficiary entitled thereto not later than December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (diii) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions distribution to the surviving Spouse beginspouse has been made or required to have been made, this paragraph 17.7Section 14.2(b), other than paragraph 17.7(aSection 14.2(b)(i), will shall apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions beginthe Benefit Commencement Date, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by the later of (a) December 31 of the calendar year immediately following the calendar year in which the Participant died, or by (b) December 31 of the calendar year in which the Participant would have attained age 70 1/270½. Unless the Participant’s remaining interest is distributed in a lump sum by such date, the distribution will be made, if laterpermitted, in the form of an annuity purchased from 105 ADDED – Amendment L, December 17, 2003, retroactively effective January 1, 2003, Article V, Section 7 is 1993 Restated Trust Agreement (Inclusive of Amendments I through XCV) an insurance company and distributions thereunder will be made in accordance with the requirements of Section 401(a)(9) of the Code and the Treasury regulations. (b2) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s deathIn all other cases, the Participant’s entire interest will be distributed in a lump sum by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d3) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7, other than paragraph 17.7(a), the entire interest will apply as if be distributed in a lump sum by December 31 of the surviving Spouse were calendar year containing the Participant. For purposes fifth anniversary of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(dthe spouse’s death. (4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before spouse is the date distributions are Participant’s sole designated Beneficiary, the spouse may elect on an individual basis whether to apply the life expectancy rule in (1) above or the 5-year rule in (2) above. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under (1) above, or by September 30 of the calendar year which contains the fifth anniversary of the participant’s (or, if applicable, surviving spouse’s) death. If the Spouse fails to make an election, distributions will be made in accordance with (1) above. (5) If the Participant’s Account is divided into two or more separate accounts no later than the last day of the year following the calendar year of the Participant’s death and the Participant’s surviving spouse is the sole designated Beneficiary with respect to one of such separate accounts, then the rules set forth in paragraphs 1, 3 and 4 shall apply with respect to the separate account maintained for the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commencespouse.

Death of Participant Before Distributions Begin. If the Participant dies before required distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2701/2, if later. (b) If the Participant’s surviving Spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Designated Beneficiary as of the date of the Participant’s death who remains a Beneficiary as of September 30 of the year immediately following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.77.6, other than with the exception of paragraph 17.7(a7.6(a), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 7.10 and 17.127.11, unless paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption AgreementSection 7.15(e), distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided unless a different election is made under Section 7.15(e), the Participant’s entire interest will be distributed, or commence (and be distributed over a period described in the Adoption AgreementSection 7.15(d)(2)(A)), distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 7.15(b), other than paragraph 17.7(a)(A) above, will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 7.15(b)(2) and paragraphs 17.11 and 17.12Section 7.15(d), unless paragraph 17.7(d(D) above applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(d(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 7.15(b)(1)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s 's surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection 6.2(b)(ii)(E) below, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreementsection 6.2(b)(ii)(E), distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 6.2(b)(ii), other than paragraph 17.7(asection 6.2(b)(ii)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph sections 6.2(b)(ii) and paragraphs 17.11 and 17.12section 6.2(d), unless paragraph 17.7(dsection 6.2(b)(ii)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsection 6.2(b)(ii)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 6.2(b)(ii)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 6.2(b)(ii)(A)]), the date distributions are considered to begin is the date distributions actually commence. (E) Notwithstanding sections 6.2(b)(ii) and 6.2(d)(ii), Participants or beneficiaries may elect on an individual basis whether the 5-year rule or the life expectancy rule in sections 6.2(b)(ii) and 6.2(d)(ii) of the plan applies to distributions after the death of a Participant who has a designated beneficiary. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under section 6.2(b)(ii) of the plan, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, surviving spouse’s) death. If neither the participant nor beneficiary makes an election under this paragraph, distributions will be made in accordance with sections 6.2(b)(ii) and 6.2(d)(ii) of the plan and, if applicable, the elections in section 6.2(b) above.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s 's surviving Spouse is the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 70-1/2, if later. (b2) If the Participant’s 's surviving Spouse is not the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (d4) If the Participant’s 's surviving Spouse is the Participant’s 's sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7Subsection (b), other than paragraph 17.7(aParagraph (b)(l), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph Subsection 17.02(b) and paragraphs 17.11 and 17.12Section 17.04, unless paragraph 17.7(dParagraph 17.02(b)(4) applies, distributions are considered to begin on the Participant’s Required Beginning Date's required beginning date. If paragraph 17.7(dParagraph 17.02(b)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aParagraph 17.02(b)(1). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date ['s required beginning date (or to the Participant’s 's surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aParagraph 17.02(b)(l)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions beginthe Benefit Commencement Date, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by the later of (a) December 31 of the calendar year immediately following the calendar year in which the Participant died, or by (b) December 31 of the calendar year in which the Participant would have attained age 70 1/270½. Unless the Participant’s remaining interest is distributed in a lump sum by such date, the distribution will be made, if laterpermitted, in the form of an annuity purchased from 105 ADDED – Amendment L, December 17, 2003, retroactively effective January 1, 2003, Article V, Section 7 is added. 1993 Restated Trust Agreement (Inclusive of Amendments I through XCIII) an insurance company and distributions thereunder will be made in accordance with the requirements of Section 401(a)(9) of the Code and the Treasury regulations. (b2) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s deathIn all other cases, the Participant’s entire interest will be distributed in a lump sum by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d3) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7, other than paragraph 17.7(a), the entire interest will apply as if be distributed in a lump sum by December 31 of the surviving Spouse were calendar year containing the Participant. For purposes fifth anniversary of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(dthe spouse’s death. (4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before spouse is the date distributions are Participant’s sole designated Beneficiary, the spouse may elect on an individual basis whether to apply the life expectancy rule in (1) above or the 5-year rule in (2) above. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under (1) above, or by September 30 of the calendar year which contains the fifth anniversary of the participant’s (or, if applicable, surviving spouse’s) death. If the Spouse fails to make an election, distributions will be made in accordance with (1) above. (5) If the Participant’s Account is divided into two or more separate accounts no later than the last day of the year following the calendar year of the Participant’s death and the Participant’s surviving spouse is the sole designated Beneficiary with respect to one of such separate accounts, then the rules set forth in paragraphs 1, 3 and 4 shall apply with respect to the separate account maintained for the surviving Spouse under paragraph 17.7(aspouse. 1993 Restated Trust Agreement (Inclusive of Amendments I through XCIII) 1993 Restated Trust Agreement (Inclusive of Amendments I through XCIII)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b2) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d4) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Subsection (ii), other than paragraph 17.7(aSubsection (ii)(1), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Subsection (b) and paragraphs 17.11 and 17.12Subsection (d), unless paragraph 17.7(dSubsection (ii)(4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSubsection (ii)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSubsection (ii)(4). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection (ii)(4)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b2) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d4) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Subsection (ii), other than paragraph 17.7(aSubsection (ii)(1), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Subsection (b) and paragraphs 17.11 and 17.12Subsection (d), unless paragraph 17.7(dSubsection (ii)(4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSubsection (ii)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSubsection (ii)(4). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection (ii)(4)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (a) 1. If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) 2. If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3. Notwithstanding section 13.02(B)(1) or 13.02(B)(2), if the Participant dies before distributions begin and there is a designated beneficiary, and if elected under section 13.06(A), distribution to the designated beneficiary is not required to begin by the date specified in section 13.02(B)(1) or 13.02(B)(2), but the Participant's entire interest will be distributed to the designated beneficiary by December 31 of the calendar year containing the fifth anniversary of the Participant's death. 4. If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (d) 5. If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 13.02(B), other than paragraph 17.7(asection 13.02(B)(1), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section 13.02(B) and paragraphs 17.11 and 17.12section 13.04, unless paragraph 17.7(dsection 13.02(B)(5) applies, distributions are considered to begin on the Participant’s 's Required Beginning Date. If paragraph 17.7(dsection 13.02(B)(5) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 13.02(B)(1). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s 's Required Beginning Date [(or to the Participant’s 's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 13.02(B)(1)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions beginbegin (as defined below), then the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary (as defined below), then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (bii) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (ciii) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, then the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, then this paragraph 17.7section 8.6(a)(2)(B), other than paragraph 17.7(asection 8.6(a)(2)(B)(i), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section 8.6(a)(2)(B) and paragraphs 17.11 and 17.12section 8.6(a)(4) below, unless paragraph 17.7(dsection 8.6(a)(2)(B)(iv) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dsection 8.6(a)(2)(B)(iv) applies, then distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 8.6(a)(2)(B)(i). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 8.6(a)(2)(B)(i)]), then the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will in the Plan shall be distributed, or begin to be distributed, no later than as follows: (aI) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse will spouse shall begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bII) If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary will beneficiary shall begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cIII) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will shall be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (dIV) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 15(e)(2)(B), other than paragraph 17.7(aSection 15(e)(2)(B)(I), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 15(e)(2)(B) and paragraphs 17.11 and 17.12Section 15(e)(4), unless paragraph 17.7(dSection 15(e)(2)(B)(IV) applies, distributions are considered to begin on the Participant’s Required Beginning Date's required beginning date. If paragraph 17.7(dSection 15(e)(2)(B)(IV) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 15(e)(2)(B)(I). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption AgreementSection 16.6 or 16.7, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b2) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption AgreementSection 16.6 or 16.7, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d4) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse beginSpouse, this paragraph 17.7Section 16.2, other than paragraph 17.7(aSection 16.2(b)(1), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph Section 16.2 and paragraphs 17.11 and 17.1216.4, unless paragraph 17.7(dSection 16.2(b)(4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSection 16.2(b)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 16.2(b)(1). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 16.2(b)(1)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant Member dies before distributions begin, the Participant’s Member's entire interest will be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s Member's surviving Spouse spouse is the Participant’s Member's sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant Member died, or by December 31 of the calendar year in which the Participant Member would have attained age 70 1/2, if later. (bii) If the Participant’s Member's surviving Spouse spouse is not the Participant’s Member's sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant Member died. (ciii) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s Member's death, the Participant’s Member's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s Member's death. (div) If the Participant’s Member's surviving Spouse spouse is the Participant’s Member's sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant Member but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 17.2(b)(iv), other than paragraph 17.7(aSection 17.2(b)(i), will apply as if the surviving Spouse spouse were the ParticipantMember. For purposes of this paragraph Section 17.2(b) and paragraphs 17.11 and 17.12Section 17.4, unless paragraph 17.7(dSection 17.2(b)(iv) applies, distributions are considered to begin on the Participant’s Member's Required Beginning Date. If paragraph 17.7(dSection 17.2(b)(iv) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 17.2(b)(i). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant Member before the Participant’s Member's Required Beginning Date [(or to the Participant’s Member's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 17.2(b)(i)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before required distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2701/2, if later. (b) If the Participant’s surviving Spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Designated Beneficiary as of the date of the Participant’s death who remains a Beneficiary as of September 30 of the year immediately following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.77.6, other than with the exception of paragraph 17.7(a7.6(a), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 7.10 and 17.127.11, unless paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dsubparagraph 7.6(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a7.6(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or will begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementthen subject to Section 4.05(a)(2)(E) below, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (bB) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementthen subject to Section 4.05(a)(2)(E) below, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7, Section 4.05(a)(2) other than paragraph 17.7(a), Section 4.05(a)(2)(A) will apply as if the surviving Spouse were the Participant. (E) If the Participant dies before distributions begin and there is a designated Beneficiary, distribution to the designated Beneficiary is not required to begin by the date specified in Section 4.05(a)(2)(A) or (B) above, but only if the designated Beneficiary elects to have the Participant’s entire interest distributed to the designated Beneficiary by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. Such an election by the designated Beneficiary must be made no later than the earlier of September 30 of the calendar year in which the distribution would otherwise be required to begin under Section 4.05(a)(2)(A) or (B), or September 30 of the calendar year that contains the fifth anniversary of the Participant’s death. For purposes of this paragraph Section 4.05(a)(2) and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) appliesSection 4.05(d), distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dDate (or, if Section 4.05(a)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 4.05(a)(2)(A)). If distributions under an annuity purchased from an insurance company payments irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 4.05(a)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before the distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s surviving Spouse is the Participant’s sole designated des- ignated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under Section 9.1(f), distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bii) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under Section 9.1(f), distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following follow- ing the calendar year in which the Participant died. (ciii) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7Section 9.1(b)(2), other than paragraph 17.7(aSection 9.1(b)(2)(i), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph Section 9.1(b)(2) and paragraphs 17.11 and 17.12Section 9.1(d), unless paragraph 17.7(dSection 9.1(b)(2)(iv) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSection 9.1(b)(2)(iv) applies, distributions are considered to begin on the date distributions distribu- tions are required to begin to the surviving Spouse under paragraph 17.7(aSection 9.1(b)(2)(i). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving sur- viving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 9.1(b)(2)(i)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows:provided in (1) through (4) below, unless an irrevocable election is made under (5) below. (a1) If the Participant’s surviving Surviving Spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b2) If the Participant’s surviving Surviving Spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d4) If the Participant’s surviving Surviving Spouse is the Participant’s sole designated Designated Beneficiary and the surviving Surviving Spouse dies after the Participant but before distributions to the surviving Surviving Spouse begin, this paragraph 17.7Section 5.11.4(B), other than paragraph 17.7(aSection 5.11.4(B)(1), will apply as if the surviving Surviving Spouse were the Participant. (5) A Participant or Beneficiary may elect on an individual basis whether the 5-year rule (under which distribution of the Participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death) or the life expectancy rule in Sections 5.11.4(B) and 5.11.6(B) applies to distributions after the death of a Participant who has a Designated Beneficiary. The election must be made no later than the earlier of September 30 of the calendar year in which distributions would be required to begin under Section 5.11.4(B)(1), (2), or (4) or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or if applicable, Surviving Spouse’s) death. If neither the Participant nor the Beneficiary makes an election under this Section 5.11.4(B)(5), distributions will be made in accordance with Sections 5.11.4.(B) and 5.11.6(B). For purposes of this paragraph Section 5.11.4.(B) and paragraphs 17.11 and 17.12Section 5.11.6, unless paragraph 17.7(dSection 5.11.4(B)(4) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSection 5.11.4(B)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Surviving Spouse under paragraph 17.7(aSection 5.11.4(B)(1). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Surviving Spouse before the date distributions are required to begin to the surviving Surviving Spouse under paragraph 17.7(aSection 5.11.4(B)(1)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b) If the Participant’s surviving Surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth (5th) anniversary of the Participant’s death. (d) If the Participant’s surviving Surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Surviving Spouse dies after the Participant but before distributions to the surviving Surviving Spouse begin, this paragraph 17.7Section 15.2, other than paragraph 17.7(aSection 15.2(a), will apply as if the surviving Surviving Spouse were the Participant. For purposes of this paragraph Section 15.2 and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) applies, distributions Required Minimum Distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(drequired beginning date (or, if Section 15.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Surviving Spouse under paragraph 17.7(aSection 15.2(a)). If distributions under an annuity purchased from an insurance company payments irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Surviving Spouse before the date distributions are required to begin to the surviving Surviving Spouse under paragraph 17.7(aSection 15.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2½, if later. (bB) If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (dD) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7subparagraph (a)(2), other than paragraph 17.7(a)subparagraph (a)(2)(A) above, will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph subparagraph (a)(2) and paragraphs 17.11 and 17.12subsection (c), unless paragraph 17.7(dsubparagraph (a)(2)(D) applies, distributions are considered to begin on the Participant’s 's Required Beginning Distribution Date. If paragraph 17.7(dsubparagraph (a)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a)subparagraph (a)(2)(A) above. If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s 's Required Beginning Distribution Date [(or to the Participant’s 's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asubparagraph (a)(2)(A) above)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 70- 1/2, if later. (bii) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (ciii) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7subsection (f), other than paragraph 17.7(asubsection (f)(i), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph subsection (f) and paragraphs 17.11 for purposes of required minimum distributions made after a Participant’s death (subsections (j) and 17.12(k) below), unless paragraph 17.7(dsubsection (f)(iv) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dsubsection (f)(iv) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(asubsection (f)(i). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant dieddies, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b2) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant dieddies. (c3) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d4) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 6.4(c), other than paragraph 17.7(aSection 6.4(c)(1), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 6.4(c) and paragraphs 17.11 Sections 6.4(f) and 17.126.4(g), unless paragraph 17.7(dSection 6.4(c)(4) above applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 6.4(c)(4) above applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a)subsection (i) above. If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a)]subsection (i) above, the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows:: . (a) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7, other than paragraph 17.7(a), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)) . If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before the distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s surviving Spouse spouse is the Participant’s sole designated des- ignated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under Section 9.1(f), distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bii) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementotherwise elected under Section 9.1(f), distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following follow- ing the calendar year in which the Participant died. (ciii) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 9.1(b)(2), other than paragraph 17.7(aSection 9.1(b)(2)(i), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 9.1(b)(2) and paragraphs 17.11 and 17.12Section 9.1(d), unless paragraph 17.7(dSection 9.1(b)(2)(iv) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSection 9.1(b)(2)(iv) applies, distributions are considered to begin on the date distributions distribu- tions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 9.1(b)(2)(i). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse sur- viving spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 9.1(b)(2)(i)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse spouse is the Participant’s sole “designated Beneficiarybeneficiary”, then, except as provided in the Adoption AgreementSection VI of this Amendment, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2701/2, if later. (b) If the Participant’s surviving Spouse spouse is not the Participant’s sole “designated Beneficiarybeneficiary”, then, except as provided in the Adoption AgreementSection VI of this Amendment, distributions to the “designated Beneficiary beneficiary” will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no “designated Beneficiary beneficiary” as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse spouse is the Participant’s sole “designated Beneficiary beneficiary” and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 3.2, other than paragraph 17.7(aSection 3.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 3.2 and paragraphs 17.11 and 17.12Section V, unless paragraph 17.7(dSection 3.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date“required beginning date”. If paragraph 17.7(dSection 3.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 3.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [“required beginning date” (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 3.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreementbeneficiary, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (b) If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Beneficiary, then, except as provided in the Adoption Agreementbeneficiary, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (d) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7section 2.2, other than paragraph 17.7(asection 2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph section 2.2 and paragraphs 17.11 and 17.12section 4, unless paragraph 17.7(dsection 2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date's required beginning date. If paragraph 17.7(dsection 2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date ['s required beginning date (or to the Participant’s 's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asection 2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementsubparagraph 8.13(g), distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 70-1/2, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementsubparagraph 8.13(g), distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth (5th) anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7clause (ii), other than paragraph 17.7(aclause (ii)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph clause (ii) of this subparagraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) appliessubparagraph 8.13(e), distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(drequired beginning date (or if clause (ii)(D) above applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aclause (ii)(A) above). If distributions under an annuity purchased from an insurance company payments irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aclause (ii)(A) above)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in unless the Adoption AgreementBeneficiary makes an election pursuant to subsection (E) below, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in unless the Adoption AgreementBeneficiary makes an election pursuant to subsection (E) below, distributions the Participant’s entire interest will be distributed to the designated Beneficiary will begin beneficiary by December 31 of the calendar year immediately following containing the calendar year in which fifth anniversary of the Participant diedParticipant’s death. (cC) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 12.05(b)(2), other than paragraph 17.7(aSection 12.05(b)(2)(A), will apply as if the surviving Spouse spouse were the Participant. (E) Notwithstanding the provisions of subsections (A) and (B) above, Beneficiaries may elect on an individual basis whether the life expectancy rule or the 5-year rule in subsections (A) or (B) above applies to distributions after the death of a Participant. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under subsections (A) or (B) above, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, surviving spouse’s) death. If the Beneficiary does not make an election under this subsection (E), distributions will be made in accordance with subsections (A) or (B) above, whichever is applicable. For purposes of this paragraph Section 12.05(b)(2) and paragraphs 17.11 and 17.12Section 12.05(d), unless paragraph 17.7(dSection 12.05(b)(2)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 12.05(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 12.05(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 12.05(b)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire nonforfeitable interest will be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/21/2 , if later. (bii) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (ciii) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire nonforfeitable interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 12.2(b), other than paragraph 17.7(aSubsection 12.2(b)(i), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 12.2(b) and paragraphs 17.11 and 17.12Section 12.4, unless paragraph 17.7(dSubsection 12.2(b)(iv) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSubsection 12.2(b)(iv) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSubsection 12.2(b)(i). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSubsection 12.2(b)(i)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bB) If the Participant’s surviving Spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7Section 9.14(b)(2), other than paragraph 17.7(aSection 9.14(b)(2)(A), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph Section 9.14(b)(2) and paragraphs 17.11 and 17.12Section 9.14(d), unless paragraph 17.7(dSection 9.14(b)(2)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(dSection 9.14(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 9.14(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 9.14(b)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If Except as otherwise permitted by Section 401(a)(9) of the Code, if the Participant dies before distributions begin, the Participant’s entire interest Account will be distributed, or begin to be distributed, no later than as follows: (a1) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (b2) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c3) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest Account will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d4) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7subparagraph 7.05(b), other than paragraph 17.7(asubsection 7.05(b)(1), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) applies, distributions Distributions are considered to begin on the Participant’s Required Beginning DateAutomatic Distribution Date for purposes of this Section 7.05 and Section 7.07, unless Section 7.05(b)(4) applies. If paragraph 17.7(dSection 7.05(b)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 7.05(b)(1). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Automatic Distribution Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 7.05(b)(1)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2701/2, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreement, then distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 8.6(b)(2), other than paragraph 17.7(aSection 8.6(b)(2)(A), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 8.6(b)(2) and paragraphs 17.11 and 17.12Section 8.6(d), unless paragraph 17.7(dSection 8.6(b)(2)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 8.6(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 8.6(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 8.6(b)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreementadoption agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2701/2, if later. (b) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in the Adoption Agreementadoption agreement, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (d) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 2.2, other than paragraph 17.7(aSection 2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 2.2 and paragraphs 17.11 and 17.12Section 4, unless paragraph 17.7(dSection 2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later, except to the extent that an election is made to receive distributions in accordance with the 5-year rule under (e) below. Under the 5-year rule, the Participant’s entire interest will be distributed to the Designated Beneficiary by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (bii) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, except to the extent that an election is made to receive distributions in accordance with the 5-year rule under (e) below. Under the 5-year rule, the Participant’s entire interest will be distributed to the Designated Beneficiary by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (ciii) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Designated Beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse are required to begin, this paragraph 17.7(b)(2), other than paragraph 17.7(a(b)(2)(i), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph (b)(2) and paragraphs 17.11 and 17.12(d) below, unless paragraph 17.7(d(b)(2)(iv) above applies, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(d(b)(2)(iv) above applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a)(b)(2)(i) above. If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [(or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(a(b)(2)(i) above)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or will begin to be distributed, no later than as follows: (aA) If the Participant’s 's surviving Spouse is the Participant’s 's sole designated Designated Beneficiary, then, except as otherwise provided in the Adoption Agreementsubsection (d), distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/270½, if later. (bB) If the Participant’s 's surviving Spouse is not the Participant’s 's sole designated Designated Beneficiary, then, except as otherwise provided in the Adoption Agreementsubsection (d), distributions to the designated Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (cC) If there is no designated Designated Beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (dD) If the Participant’s 's surviving Spouse is the Participant’s 's sole designated Designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7(ii), other than paragraph 17.7(asubparagraph (A), will apply as if though the surviving Spouse were the Participant. For purposes of this paragraph subsection (a)(ii) and paragraphs 17.11 and 17.12subsection (c), unless paragraph 17.7(dsubsection (a)(ii)(D) applies, distributions are considered to begin on the Participant’s 's Required Beginning Date. If paragraph 17.7(dsubsection (a)(ii)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(asubsection (a)(ii)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(a)], the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, begin the Participant’s entire interest will must be distributed, or begin to be distributed, no later than as follows: (ai) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementbeneficiary, distributions to the surviving Spouse will spouse must begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, died or by December 31 of the calendar year in which the Participant would have attained age 70 70-1/2, if later. (bii) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreementbeneficiary, distributions to the designated Beneficiary will beneficiary must begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (ciii) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will must be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (div) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7subsection 1.2, other than paragraph 17.7(a1.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph subsection 1.2 and paragraphs 17.11 and 17.12subsection 1.4, unless paragraph 17.7(dsubparagraph 1.2(b)(iv) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dsubparagraph 1.2(b)(iv) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asubparagraph 1.2(b)(i). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(asubparagraph 1.2(b)(i)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s 's entire interest will be distributed, or begin to be distributed, no later than as follows: (a) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption AgreementArticle VI, distributions to the surviving Spouse spouse will begin begun by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2701/2, if later. (b) If the Participant’s 's surviving Spouse spouse is not the Participant’s 's sole designated Beneficiarybeneficiary, then, except as provided in the Adoption AgreementSection 2.3 of this amendment, distributions to the designated Beneficiary beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. (c) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s 's death, the Participant’s 's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s 's death. (d) If the Participant’s 's surviving Spouse spouse is the Participant’s 's sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 6.2.2, other than paragraph 17.7(aSection 6.2.2(a), will apply as if the surviving Spouse spouse were the Participant. For purposes of this paragraph Section 6.2.2 and paragraphs 17.11 and 17.12Section 2.3, unless paragraph 17.7(dSection 6.2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date's required beginning date. If paragraph 17.7(dSection 6.2.2(d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 6.2.2(a). If distributions distribution under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date ['s required beginning date (or to the Participant’s 's surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 6.2.2(a)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions beginbegin (with a death benefit payable), the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2, if later. (bB) If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Adoption Agreement, distributions to the designated Beneficiary participant’s entire interest will begin be distributed by December 31 of the calendar year immediately following containing the calendar year in which fifth anniversary of the Participant diedParticipant’s death. (cC) If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the surviving Spouse begin, this paragraph 17.7Section 5.20, other than paragraph 17.7(aSection 5.20(b)(2)(A), will apply as if the surviving Spouse were the Participant. For purposes of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) appliesSection, distributions are considered to begin on the Participant’s Required Beginning Date. If paragraph 17.7(drequired beginning date (or, if Section 5.20(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 5.20(b)(2)(A)). If distributions under an annuity purchased from an insurance company payments irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under paragraph 17.7(aSection 5.20(b)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.

Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows: (aA) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in unless the Adoption AgreementBeneficiary makes an election pursuant to subsection (E) below, distributions to the surviving Spouse spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 70 1/2½, if later. (bB) If the Participant’s surviving Spouse spouse is not the Participant’s sole designated Beneficiarybeneficiary, then, except as provided in unless the Adoption AgreementBeneficiary makes an election pursuant to subsection (E) below, distributions the Participant’s entire interest will be distributed to the designated Beneficiary will begin beneficiary by December 31 of the calendar year immediately following containing the calendar year in which fifth anniversary of the Participant diedParticipant’s death. (cC) If there is no designated Beneficiary beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. (dD) If the Participant’s surviving Spouse spouse is the Participant’s sole designated Beneficiary beneficiary and the surviving Spouse spouse dies after the Participant but before distributions to the surviving Spouse spouse begin, this paragraph 17.7Section 12.05(b)(2), other than paragraph 17.7(aSection 12.05(b)(2)(A), will apply as if the surviving Spouse spouse were the Participant. (E) Notwithstanding the provisions of subsections (A) and (B) above, Beneficiaries may elect on an individual basis whether the life expectancy rule or the 5-year rule in subsections (A) or (B) above applies to distributions after the death of a Participant. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under subsections (A) or (B) above, or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, surviving spouse’s) death. If the Beneficiary does not make an election under this subsection (E), distributions will be made in accordance with subsections (A) or (B) above, whichever is applicable. For purposes of this paragraph Section 12.05(b)(2) and paragraphs 17.11 and 17.12Section 12.05(d), unless paragraph 17.7(dSection 12.05(b)(2)(D) applies, distributions are considered to begin on the Participant’s Required Beginning Daterequired beginning date. If paragraph 17.7(dSection 12.05(b)(2)(D) applies, distributions are considered to begin on the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 12.05(b)(2)(A). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s Required Beginning Date [required beginning date (or to the Participant’s surviving Spouse spouse before the date distributions are required to begin to the surviving Spouse spouse under paragraph 17.7(aSection 12.05(b)(2)(A)]), the date distributions are considered to begin is the date distributions actually commence.