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<br />ill If there is no designated beneficiarY as of September 30 of the vear <br />following the vear ofthe Member's death. the Member's entire interest <br />will be distributed bv December 31 of the calendar vear containing <br />the fifth anniversarY of the Member's death. <br />ill If the Member's surviving spouse is the Member's sole designated <br />beneficiarY and the surviving spouse dies after the Member but before <br />distributions to the surviving spouse begin. this subsection 2.B.. other <br />than subsection 2.B.(1). will applv as if the surviving spouse were the <br />Member. <br />For purposes ofthis subsection 2.B. and subsection 5.. distributions <br />are considered to begin on the Member's reQuired beginning date or. <br />if subsection 2.BJ 4) applies. the date of distributions are reQuired to <br />begin to the surviving spouse under subsection 2.B.(1). If annuitv <br />pavrnents irrevocablv commence to the Member before the Member's <br />reQuired beginning date (or to the Member's surviving spouse before <br />the date distributions are reQuired to begin to the surviving spouse <br />under subsection 2.BJI)). the date distributions are considered to <br />. begin is the date distributions actuallv commence. <br />C. Form of Distribution. Unless the Member's interest is distributed in the form <br />of an annuity purchased from an insurance companv or in a single sum on or <br />before the reQuired beginning date. as of the ftrst distribution calendar vear <br />distributions will be made in accordance of subsections 3. 4 and 5 of this <br />Section. If the Member's interest is distributed in the form of an annuity <br />purchased from an insurance companv. distributions thereunder will be made <br />in accordance with the requirements of Section 401(a)(9) of the Code and <br />Treasurv regulations. Anv part of the Member's interest which is in the form <br />of an individual account described in Section 414(k) of the Code will be <br /> <br />6 <br />