Spouse as sole Designated Beneficiary. If the Participant's surviving spouse is the Participant's sole Designated Beneficiary, the remaining Life Expectancy of the surviving spouse is calculated for each DCY after the year of the Participant's death using the surviving spouse's age as of the spouse's birthday in that year. For DCYs after the year of the surviving spouse's death, the remaining Life Expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death, reduced by one for each subsequent calendar year.
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Samples: Defined Contribution Prototype Plan and Trust Agreement (Bob Evans Farms Inc), 401(k) Profit Sharing Plan (Nci Building Systems Inc), Defined Contribution Prototype and Volume Submitter Plan (Finisar Corp)
Spouse as sole Designated Beneficiary. If the Participant's ’s surviving spouse is the Participant's ’s sole Designated Beneficiary, the remaining Life Expectancy of the surviving spouse is calculated for each DCY after the year of the Participant's ’s death using the surviving spouse's ’s age as of the spouse's ’s birthday in that year. For DCYs after the year of the surviving spouse's ’s death, the remaining Life Expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's ’s birthday in the calendar year of the spouse's ’s death, reduced by one for each subsequent calendar year.
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