Common use of JOINT AND SURVIVOR ANNUITY REQUIREMENTS Clause in Contracts

JOINT AND SURVIVOR ANNUITY REQUIREMENTS. Applicability Of Provisions 30 8.2 Payment Of Qualified Joint And Survivor Annuity 30 8.3 Payment Of Qualified Pre-Retirement Survivor Annuity 31 8.4 Qualified Election 31 8.5 Notice Requirements For Qualified Joint And Survivor Annuity 31 8.6 Notice Requirements For Qualified Pre-Retirement Survivor Annuity 31 8.7 Special Safe-Harbor Exception For Certain Profit-Sharing Plans 32 8.8 Transitional Joint And Survivor Annuity Rules 32 8.9 Automatic Joint And Survivor Annuity And Early Survivor Annuity 33 8.10 Annuity Contracts 33 ARTICLE IX -- VESTING 9.1 Employee Contributions 33 9.2 Employer Contributions 33 9.3 Computation Period 34 9.4 Requalification Prior To Five Consecutive One-Year Breaks In Service 34 9.5 Requalification After Five Consecutive One-Year Breaks In Service 34 9.6 Calculating Vested Interest 34 9.7 Forfeitures 34 9.8 Amendment Of Vesting Schedule 34 9.9 Service With Controlled Groups 35 ARTICLE X -- LIMITATIONS ON ALLOCATIONS AND ANTIDISCRIMINATION TESTING

JOINT AND SURVIVOR ANNUITY REQUIREMENTS. 8.1 Applicability Of Provisions 30 64 8.2 Payment Of Qualified Joint And Survivor Annuity 30 64 8.3 Payment Of Qualified Pre-Retirement Survivor Annuity 31 64 8.4 Qualified Election 31 64 8.5 Notice Requirements For Qualified Joint And Survivor Annuity 31 65 8.6 Notice Requirements For Qualified Pre-Retirement Survivor Annuity 31 65 8.7 Special Safe-Safe Harbor Exception For Certain Profit-Sharing Or 401 (k) Plans 32 66 8.8 Transitional Joint And Survivor Annuity Rules 32 67 8.9 Automatic Joint And Survivor Annuity And Early Survivor Annuity 33 67 8.10 Annuity Contracts 33 68 ARTICLE IX -- VESTING VESTING 9.1 Employee Contributions 33 69 9.2 Employer Contributions 33 69 9.3 Vesting Of Employer Contributions In A SIMPLE 401(k) Plan 69 9.4 Computation Period 34 9.4 69 9.5 Requalification Prior To Five Consecutive One-Year Breaks In Service 34 9.5 69 9.6 Requalification After Five Consecutive One-Year Breaks In Service 34 9.6 69 9.7 Calculating Vested Interest 34 9.7 69 9.8 Forfeitures 34 9.8 70 9.9 Amendment Of Vesting Schedule 34 9.9 70 9.10 Service With Controlled Groups 35 ARTICLE X -- LIMITATIONS ON ALLOCATIONS AND ANTIDISCRIMINATION TESTING71 9.11 Compliance With Uniformed Services Employment And Reemployment Rights Act Of 1994 71

JOINT AND SURVIVOR ANNUITY REQUIREMENTS. 8.1 Applicability Of Provisions 30 8.2 Payment Of Qualified Joint And Survivor Annuity 30 8.3 Payment Of Qualified Pre-Retirement Survivor Annuity 31 30 8.4 Qualified Election 31 8.5 Notice Requirements For Qualified Joint And Survivor Annuity 31 8.6 Notice Requirements For Qualified Pre-Pre- Retirement Survivor Annuity 31 8.7 Special Safe-Harbor Exception For Certain Profit-Sharing Plans 32 8.8 Transitional Joint And Survivor Annuity Rules 32 8.9 Automatic Joint And Survivor Annuity And Early Survivor Annuity 33 8.10 Annuity Contracts 33 ARTICLE IX -- IX: VESTING 9.1 Employee Contributions 33 9.2 Employer Contributions 33 9.3 Computation Period 34 9.4 Requalification Prior To Five Consecutive One-Year Breaks In Service 34 9.5 Requalification Requaliflcation After Five Consecutive One-Year Breaks In Service 34 9.6 Calculating Vested Interest 34 9.7 Forfeitures 34 9.8 Amendment Of Vesting Schedule 34 9.9 Service With Controlled Groups 35 ARTICLE X -- LIMITATIONS ON ALLOCATIONS AND ANTIDISCRIMINATION TESTING35

JOINT AND SURVIVOR ANNUITY REQUIREMENTS. 8.1 Applicability Of Provisions 30 64 8.2 Payment Of Qualified Joint And Survivor Annuity 30 64 8.3 Payment Of Qualified Pre-Retirement Survivor Annuity 31 64 8.4 Qualified Election 31 64 8.5 Notice Requirements For Qualified Joint And Survivor Annuity 31 65 8.6 Notice Requirements For Qualified Pre-Retirement Survivor Annuity 31 65 8.7 Special Safe-Safe Harbor Exception For Certain Profit-Sharing Or 401(k) Plans 32 66 8.8 Transitional Joint And Survivor Annuity Rules 32 67 8.9 Automatic Joint And Survivor Annuity And Early Survivor Annuity 33 67 8.10 Annuity Contracts 33 68 ARTICLE IX -- VESTING VESTING 9.1 Employee Contributions 33 69 9.2 Employer Contributions 33 69 9.3 Vesting Of Employer Contributions In A SIMPLE 401(k) Plan 69 9.4 Computation Period 34 9.4 69 9.5 Requalification Prior To Five Consecutive One-Year Breaks In Service 34 9.5 69 9.6 Requalification After Five Consecutive One-Year Breaks In Service 34 9.6 69 9.7 Calculating Vested Interest 34 9.7 69 9.8 Forfeitures 34 9.8 70 9.9 Amendment Of Vesting Schedule 34 9.9 70 9.10 Service With Controlled Groups 35 ARTICLE X -- LIMITATIONS ON ALLOCATIONS AND ANTIDISCRIMINATION TESTING71 9.11 Compliance With Uniformed Services Employment And Reemployment Rights Act Of 1994 71

JOINT AND SURVIVOR ANNUITY REQUIREMENTS. 8.1 Applicability Of Provisions 30 64 8.2 Payment Of Qualified Joint And Survivor Annuity 30 64 8.3 Payment Of Qualified Pre-Retirement Survivor Annuity 31 64 8.4 Qualified Election 31 64 8.5 Notice Requirements For Qualified Joint And Survivor Annuity 31 65 8.6 Notice Requirements For Qualified Pre-Retirement Survivor Annuity 31 65 8.7 Special Safe-Safe Harbor Exception For Certain Profit-Sharing Or 401(k) Plans 32 66 8.8 Transitional Joint And Survivor Annuity Rules 32 66 8.9 Automatic Joint And Survivor Annuity And Early Survivor Annuity 33 67 8.10 Annuity Contracts 33 68 ARTICLE IX -- VESTING VESTING 9.1 Employee Contributions 33 69 9.2 Employer Contributions 33 69 9.3 Vesting Of Employer Contributions In A SIMPLE 401(k) Plan 69 9.4 Computation Period 34 9.4 69 9.5 Requalification Prior To Five Consecutive One-Year Breaks In Service 34 9.5 69 9.6 Requalification After Five Consecutive One-Year Breaks In Service 34 9.6 69 9.7 Calculating Vested Interest 34 9.7 69 9.8 Forfeitures 34 9.8 70 9.9 Amendment Of Vesting Schedule 34 9.9 70 9.10 Service With Controlled Groups 35 ARTICLE X -- LIMITATIONS ON ALLOCATIONS AND ANTIDISCRIMINATION TESTING71 9.11 Compliance With Uniformed Services Employment And Reemployment Rights Act Of 1994 71