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<br />C. ReQuirements of Treasurv Regulations Incorporated. All distributions <br />reQuired under this Section will be determined and made in accordance with <br />the Treasurv regulations under Section 40l( a)(9) of the Code. <br />D. TEFRA Section 242(b )(2) Elections. Notwithstanding the other provisions <br />of this Section other than this subsection I.D.. distributions mav be made <br />under a designation made before J anuarv 1. 1984. in accordance with Section <br />242(b)(2) ofthe Tax EQuity and Fiscal Responsibility Act (TEFRA) and the <br />provisions ofthe plan that related to Section 242(b)(2) ofTEFRA. <br />2. Time and Manner of Distribution. <br />A. ReQuired Beginning Date. The Member's entire interest will be distributed. <br />or begin to be distributed. to the Member no later than the Member's reQuired <br />beginning date which shall not be later than April 1 of the calendar vear <br />following the later of the calendar vear in which the Member attains age <br />seventv and one-half(70 Yz) or the calendar vear in which the Member retires <br />unless otherwise provided for in the Plan or reQuired bv law. <br />B. Death of Member Before Distributions Begin. If the Member dies before <br />distributions begin. the Member's entire interest will be distributed. or begin <br />to be distributed no later than as follows: <br />ill If the Member's surviving sPouse is the Member's sole designated <br />beneficiarY. then distributions to the surviving spouse will begin bv <br />December 31 ofthe calendar vear immediatelv following the calendar <br />vear in which the Member died. or bv December 31 of the calendar <br />vear in which the Member would have attained age 70 Yz. if later. <br />ill If the Member's surviving spouse is not the Member's sole designated <br />beneficiarY. then. distributions to the designated beneficiarY will <br />begin bv December 31 ofthe calendar vear immediatelv following the <br />calendar vear in which the Member died. <br /> <br />5 <br />