Common use of Transitional Rule Clause in Contracts

Transitional Rule. Notwithstanding the other requirements of this Section and subject to the requirements of Section 8.2, distribution on behalf of any Employee, including a five percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i) The distribution by the trust is one which would not have disqualified such trust under section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections (i) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. 1. Notwithstanding the other requirements of this Section 6.06 and subject to the requirements of Section 8.26.05, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five percent (5%) % owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i) a. The distribution by the trust Fund is one which would not have disqualified qualified such trust Fund under section Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii) b. The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Fund is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii) c. Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv) d. The Employee had accrued a benefit under the Plan as of December 31, 1983. (v) e. The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. 2. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. 3. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections Sections 6.06(G)(1)(a) and (i) through (v) abovee). 4. If a designation is revoked, any subsequent distribution must satisfy the requirements of section Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring lifeSection 242(b). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. Special transitional rules apply to Participants who were not receiving benefits on August 23, 1984. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VII, Distribution Requirements, distribution on behalf of any Employee, including a five percent (more than 5%) % owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Plan is one which would not have disqualified such trust Plan under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Plan is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs 8.8(a) and (ia)(5). (d) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder, but for the election under section Section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. Special transitional rules apply to Participants who were not receiving benefits on August 23, 1984. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VII, Distribution Requirements, distribution on behalf of any Employee, including a five percent (more than 5%) % owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Plan is one which would not have disqualified such trust Plan under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Plan is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's ’s death, the Beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs 8.8(a) and (ia)(5). (d) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder, but for the election under section Section 242(b)(2) of Pub. L. No. 97-248election. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulationsrequirements. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers . (e) In the case in which an amount is transferred or rolled over from one plan to anotheranother plan, the rules in Regulations Section 1.401(a)(9)-8, Q&A-14 and Q&A-15 shall apply.

Transitional Rule. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VIII, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Trust is one which would not have disqualified such trust Trust under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, Employee or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs (ia)(1) through and (v5) above. . (d) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) election of Pub. L. No. 97-248the Tax Equity and Fiscal Responsibility Act of 1982. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life1.401(a). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. (a) Notwithstanding the other requirements of this Section article and subject to the requirements of Section 8.2Article VIII, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i) The distribution by the trust is one which would not have disqualified such trust under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii) The distribution is in accordance with a method of distribution designated by the Employee employee whose interest in the trust is being distributed or, if the Employee employee is deceased, by a Beneficiary beneficiary of such Employeeemployee. (iii) Such designation was in writing, was signed by the Employee employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv) The Employee had has accrued a benefit under the Plan as of December 31, 1983. (v) The method of distribution designated by the Employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections sub-paragraphs (ia)(i) through and (va)(v) above. . (d) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.the

Transitional Rule. (a) Notwithstanding the other requirements of this Section article and subject to the requirements of Section 8.2Article VIII, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i) The distribution by the trust is one which would not have disqualified such trust under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii) The distribution is in accordance with a method of distribution designated by the Employee employee whose interest in the trust is being distributed or, if the Employee employee is deceased, by a Beneficiary beneficiary of such Employeeemployee. (iii) Such designation was in writing, was signed by the Employee employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv) The Employee had has accrued a benefit under the Plan as of December 31, 1983. (v) The method of distribution designated by the Employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections sub-paragraphs (ia)(i) through and (va)(v) above. . (d) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring lifeEquity and Fiscal Responsibility Act Section 242(b). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VIII, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Trust is one which would not have disqualified such trust Trust under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, Employee or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs (ia)(1) through and (v5) above. . (d) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life242(b). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VIII, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i) The distribution by the trust Trust is one which would not have disqualified such trust Trust under section 401(a)(9Code Section 401 (a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary beneficiary of such Employee. (iii) Such designation was in writing, was signed by the Employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v) The method of distribution designated by the Employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs (ia)(i) through and (v) above. . (d) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) election of Pub. L. No. 97-248the Tax Equity and Fiscal Responsibility Act of 1982. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 1.401 (a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers In the case in which an amount is transferred or rolled over from one plan to anotheranother plan, the rules in Q&A J-2 and Q&A J- 3 of the regulations shall apply.

Transitional Rule. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VIII, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Trust is one which would not have disqualified such trust Trust under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, Employee or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs (ia)(1) through and (v5) above. . (d) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) election of Pub. L. No. 97-248the Tax Equity and Fiscal Responsibility Act of 1982. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers In the case in which an amount is transferred or rolled over from one plan to anotheranother plan, the rules in Q&A J-2 and Q&A J-3 of the regulations shall apply.

Transitional Rule. (a) Notwithstanding the other requirements of this Section 7.9(C) and subject to the requirements of Section 8.27.14 relating to joint and survivor annuity requirements, distribution on behalf of any Employee, including a five five-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i) The distribution by the trust Plan is one which would not have disqualified such trust Plan under section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Plan is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections (iSections 7.9(C)(7)(a)(i) through and (v). (d) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9) of the Code and the proposed Treasury regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Trust must distribute distribute, by the end of the calendar year following the calendar year in which the revocation occurs occurs, the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the proposed Treasury regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248the Tax Equity and Fiscal Responsibility Act of 1982. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax RegulationsProp. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to anotherTreas.

Transitional Rule. Notwithstanding the other requirements (a) above, payment of this Section and subject benefits to the requirements of Section 8.2, distribution on behalf of any Employee, including a five percent (5%) owner, Beneficiary or surviving spouse may be made in accordance with all of the following requirements (regardless of when such distribution commences):payment of benefits commences or the manner in which payments are made: (i1) The distribution by the trust is one which would not have disqualified such trust the Plan under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of January 1, 1984.; (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust is being distributed Participant or, if the Employee Participant is deceased, by a the Beneficiary or spouse of such Employee.the Participant; (iii3) Such designation was in writing, was signed by the Employee Participant, spouse, or the Beneficiary, Beneficiary and was made before prior to January 1, 1984.; (iv4) The Employee Participant had accrued a benefit an Accrued Benefit under the Plan as of December 31, 1983.; and (v5) The method of distribution designated by the Employee Participant, spouse, or the Beneficiary specifies the time at which distribution will commence, the period over which distributions the distribution will be made, and in the case of any distribution upon the EmployeeParticipant's death, the Beneficiaries of the Employee Participant listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions distribution to be made upon the death of the EmployeeParticipant. For any distribution which commences commenced before January 1, 1984, but continues after December 31, 1983, the EmployeeParticipant, spouse, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections Items (i1) through and (v5) above. If such a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9Subsection (a) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulationsabove. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. Notwithstanding the other requirements of this Section Article 11, and subject to the requirements of Section 8.2Article 10, Joint and Survivor Annuity Requirements, distribution on behalf of any EmployeeParticipant, including a five percent (5%) % owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (ia) The distribution by the trust is one which would not have disqualified such trust the Trust under section Section 401(a)(9) of the Internal Revenue Code of 1954 as in effect prior to before its amendment by the Deficit Reduction Act of 1984. (iib) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary of such the Employee. (iiic) Such The designation specified in paragraph (b) was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (ivd) The Employee had accrued a benefit under the Plan as of December 31, 1983. (ve) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, Employee or the Beneficiary, Beneficiary to who whom such distribution is being made, made will be presumed to have designated the method of distribution under which the distribution is being made made, if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections paragraphs (ia) through and (v) abovee). If a designation is revoked, any subsequent distribution must satisfy the requirements of section Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to after the date distributions are required to begin, the trust Trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2designation described in paragraphs (b) of Pub. L. No. 97-248through (e). For calendar years beginning after December 31, 1988, such distributions must meet 49 82 the minimum distribution incidental benefit requirements in section Section 1.401(a)(9)-2 of the Proposed Income Tax Regulations. Any changes in the designation generally will be considered to be a revocation of the designation. However, but the mere substitution or addition of another Beneficiary beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such the substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules In the case of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers an amount transferred or rolled over from one plan to anotheranother plan, the rules in Q&A J-2 and Q&A J-3 of Section 1.401(a)(9)-l of the Proposed Income Tax Regulations shall apply.

Transitional Rule. (i) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VIII of the Plan, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Trust is one which would not have disqualified such trust Trust under section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984.; (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee.; (iii3) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984.; (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983.; (v5) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. . (ii) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (iii) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections 7.5(c)(i)(1) and (i5). (iv) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life242(b). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. (i) Notwithstanding the other requirements of this Section 12.07 and subject to the requirements of Section 8.212.08, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (iA) The distribution by the trust is one which would not have disqualified such trust under section Section 401(a)(9) of the Internal Revenue Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (iiB) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iiiC) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (ivD) The Employee had accrued a benefit under the Plan plan as of December 31, 1983. (vE) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed Listed in order of priority. . (ii) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (iii) For any distribution which commences commenced before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections paragraphs (ii)(A) through and (vE) above. . (iv) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to beginCode, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulationsas amended. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. Special transitional rules apply to Participants who were not receiving benefits on August 23, 1984. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VII, Distribution Requirements, distribution on behalf of any Employee, including a five percent (more than 5%) % owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Plan is one which would not have disqualified such trust Plan under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Plan is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's ’s death, the Beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs 8.8(a) and (ia)(5). (d) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.which

Transitional Rule. i. Notwithstanding the other requirements of this Section section and subject to the requirements requirement of Section 8.210.4, Joint and Survivor Annuity Requirements, distribution on behalf of any Employeeemployee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust is one which would not have disqualified such trust under section Section 401(a)(9) of the Internal Revenue Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee employee whose interest in the trust is being distributed or, if the Employee is deceased, by a Beneficiary the beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued Accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employeeemployee's death, the Beneficiaries beneficiaries of the Employee employee listed in order of priority. ii. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. iii. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is -------------------------------------------------------------------------------- ARTICLE X -- Form and Manner of Benefit Distributions Page 69 Basic Plan Document #03 - Defined Benefit ----------------------------------------- being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections sub- Sections 10.8(g)i(1) and (i) through (v) above5). iv. If a designation is revoked, revoked any subsequent distribution must satisfy the requirements requirement of section Section 401(a)(9) of the Code and the proposed regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Section 401(a)(9) of the Code and the proposed regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring lifeSection 242(b). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article 6, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five Five-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Plan is one which would not have disqualified such trust Plan under section Section 401(a)(9) of the Internal Revenue Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Plan is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, . 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee Employer or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subsections 5.7(a)(1) and (i5). (d) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section Section 401(a)(9) of the Code and the proposed regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Section 401(a)(9) of the Code and the proposed regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring lifeSection 242(b). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. (a) Notwithstanding the other requirements any provision of this Section and Article VI to the contrary, but subject to the requirements of Section 8.27.1(b), distribution distributions on behalf of any EmployeeParticipant, including a five "5- percent owner" (5%as defined in Section 1.61) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i) The distribution by the trust is one which would not have disqualified such trust the Plan or a predecessor plan under section 401(a)(9) of the Code as in effect prior to amendment of that section by the Deficit Reduction Act of 1984.; (ii) The distribution is in accordance with a method of distribution designated by the Employee Participant whose interest in the trust is being distributed or, if the Employee Participant is deceased, by a Beneficiary of such Employee.that Participant; (iii) Such designation was in writing, was signed by the Employee Participant or the Beneficiary, and was made before January 1, 1984.; (iv) The Employee Participant had accrued a benefit under the this Plan, or under a Qualified Plan with respect to which this Plan is a continuation, as of December 31, 1983.; (v) The method of distribution designated by the Employee Participant or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the EmployeeParticipant's death, the Beneficiaries of the Employee Participant listed in order of priority. . (b) A distribution upon death will not be covered by the rule set forth in subsection (a) of this transitional rule Section 6.6 unless the information in the designation contains the required information described above therein with respect to the distributions to be made upon the death of the EmployeeParticipant. For any distribution which commences commenced before January 1, 1984, but continues continued after December 31, 1983, the EmployeeParticipant, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections clauses (i) through and (v) aboveof subsection (a) of this Section 6.6. If a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9) of the Code and the proposed regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the proposed regulations thereunder, but for the an election under made pursuant to section 242(b)(2) of Pub. L. No. 97-248the Tax Equity and Fiscal Responsibility Act of 1982, shall be distributed by the end of the calendar year following the calendar year in which the revocation occurs. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulationsproposed Treasury Regulation ss.1.401(a)(9)-2. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, example by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers In the case in which an amount is transferred or rolled over from one plan to anotheranother plan, the rules in Q&A J-2 and Q&A J-3 of proposed Treasury Regulation ss.1.401(a)(9)-2 shall apply.

Transitional Rule. 14.7.1 Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article X, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (ia) The distribution by the trust is one which would not have disqualified such trust under section Section 401(a)(9) of the Internal Revenue Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (iib) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iiic) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (ivd) The Employee had accrued a benefit under the Plan as of December 31, 1983. (ve) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. . 14.7.2 A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . 14.7.3 For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subsection 14.7.1(a) and (i) through (v) above. e). 14.7.4 If a designation is revoked, revoked any subsequent distribution must satisfy the requirements of section Section 401(a)(9) of the Code and the regulations Proposed Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Section 401(a)(9) of the Code and the regulations Proposed Regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring lifeSection 242(b). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. Notwithstanding the other requirements of this Section and subject to the requirements of Section 8.28, distribution on behalf of any Employee, including a five percent (5%) owner, Employee may be made in accordance with all of the following requirements (regardless of when such distribution commences): (ia) The distribution by the trust Plan is one which that would not have disqualified such trust the Plan under section Code §401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984.; (iib) The distribution is in accordance with a method of distribution designated by the Employee Participant whose interest in the trust Plan is being distributed or, if the Employee Participant is deceased, by a Beneficiary of such Employee.Participant; (iiic) Such designation was in writing, was signed by the Employee Participant or the Beneficiarybeneficiary, and was made before January 1, 1984.; (ivd) The Employee Participant had accrued a benefit under the Plan as of December 31, 1983.; and (ve) The method of distribution designated by the Employee Participant or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's Participant’s death, the Beneficiaries beneficiaries of the Employee Participant listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the EmployeeParticipant. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the EmployeeParticipant, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subsections (ia) through - (ve) above. If a designation is revoked, revoked any subsequent distribution must satisfy the requirements of section Code §401(a)(9) of the Code and the proposed regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code §401(a)(9) of the Code and the proposed regulations thereunder, but for the election under section TEFRA §242(b)(2) of Pub. L. No. 97-248election. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulationsrequirements. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers In the case in which an amount is transferred or rolled over from one plan to anotheranother plan, the rules in Treas. Reg. §1.401(a)(9)-8, Q&A-14 and Q&A-15 shall apply.

Transitional Rule. Notwithstanding The minimum distribution requirements in Section 10.2 do not apply if distribution of the other requirements of this Section and Participant’s Account Balance is subject to a TEFRA §242(b)(2) election. A TEFRA §242(b) election overrides the requirements of Section 8.2, required minimum distribution on behalf of any Employee, including a five percent (5%) owner, may be made in accordance with all of rules only if the following requirements (regardless of when such distribution commences):are satisfied. (ia) The distribution by the trust Plan is one which that would not have disqualified such trust the Plan under section §401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (iib) The distribution is in accordance with a method of distribution designated by the Employee Participant whose interest in the trust Plan is being distributed or, if the Employee Participant is deceased, by a Beneficiary of such EmployeeParticipant. (iiic) Such designation was in writing, was signed by the Employee Participant or the Beneficiary, and was made before January 1, 1984. (ivd) The Employee Participant had accrued a benefit under the Plan as of December 31, 1983. (ve) The method of distribution designated by the Employee Participant or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's Participant’s death, the Beneficiaries of the Employee Participant listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the EmployeeParticipant. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the EmployeeParticipant, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subsections (ia) through and (ve) above. If a designation is revoked, revoked any subsequent distribution must satisfy the requirements of section Code §401(a)(9) of the Code and the proposed regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code §401(a)(9) of the Code and the proposed regulations thereunder, but for the election under section TEFRA §242(b)(2) of Pub. L. No. 97-248election. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section §1.401(a)(9)-2 of the Income Tax Regulationsproposed regulations (or other applicable regulations). Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The In the case in which an amount is transferred or rolled over from one plan to another plan, the rules of Q&A in Questions J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 §1.401(a)(9)- 1 of the proposed regulations (or other applicable regulations) shall apply to rollovers and transfers from one plan to anotherapply.

Transitional Rule. (A) Notwithstanding the other requirements of this Section article and subject to the requirements of Section 8.2Article VIII, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a five 5-percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Trust is one which would not have disqualified such trust Trust under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 19841988. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiarybeneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. . (B) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (C) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, Employee or the Beneficiarybeneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs (ia)(1) through and (v5) above. . (D) If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs distribute the total amount not yet distributed which would have been required to have been distributed be distributed, to satisfy section Code Section 401(a)(9) of the Code and the regulations thereunder, but for the election under section Section 242(b)(2) election of Pub. L. No. 97-248the Tax Equity and Fiscal Responsibility Act of 1982. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section Section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers In the case in which an amount is transferred or rolled over from one plan to anotheranother plan, the rules in Q&A J-2 and Q&A J-3 of the regulations shall apply.

Transitional Rule. Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2the following Article, distribution on behalf of any Employee, including a five percent (5%) owner% Owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (ia) The distribution by the trust Trust is one which would not have disqualified such trust the Trust under section Section 401(a)(9) of the Internal Revenue Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (iib) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Trust is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iiic) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (ivd) The Employee had accrued a benefit under the Plan as of December 31, 1983. (ve) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries beneficiaries of the Employee listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subsections (ia) through and (ve) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. Special transitional rules apply to Participants who were not receiving benefits on August 23, 1984. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VII, Distribution Requirements, distribution on behalf of any Employee, including a five percent (more than 5%) % owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Plan is one which would not have disqualified such trust Plan under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Plan is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's ’s death, the Beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs 8.8(a) and (ia)(5). (d) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder, but for the election under section Section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.

Transitional Rule. Special transitional rules apply to Participants who were not receiving benefits on August 23, 1984. (a) Notwithstanding the other requirements of this Section Article and subject to the requirements of Section 8.2Article VII, Distribution Requirements, distribution on behalf of any Employee, including a five percent (more than 5%) % owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences): (i1) The distribution by the trust Plan is one which would not have disqualified such trust Plan under section Code Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984. (ii2) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust Plan is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee. (iii3) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984. (iv4) The Employee had accrued a benefit under the Plan as of December 31, 1983. (v5) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. . (b) A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. . (c) For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections subparagraphs 8.8(a) and (ia)(5). (d) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section Code Section 401(a)(9) of the Code and the regulations Regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.which