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<br />distributed in a manner satisfYing the requirements of Section 40 1 (a)(9) of the <br />Code and Treasurv regulations that applv to individual accounts. <br />1, Determination of Amount to be Distributed Each Year. <br />A. General Annuitv ReQuirements. If the Member's interest is paid in the form <br />of annuitv distributions under the Plan. pavrnents under the annuity will <br />satisfy the following reQuirements: <br />ill The annuity distributions will be paid in periodic payments made at <br />intervals not longer than one vear. <br />ill The distribution period will be over a life (or lives) or over a period <br />certain not longer than the period described in subsection 4 or 5. <br />ill Once pavrnents have begun over a period certain. the period certain <br />will not be changed even if the period certain is shorter than the <br />maximum permitted. <br />ill Pavrnents will either be nonincreasing: or increase onlvas follows: <br />ill} Bv an annual percentage increase that does not exceed the <br />cumulative annual percentage increase in a cost-of-living <br />index that is based on prices of all items and issued bv the <br />Bureau of Labor Statistics or bv a fixed annual increase of <br />five percent or less. <br />JJil To the extent of the reduction in the amount of the Member's <br />pavrnents to provide for a survivor benefit uPon death. but <br />onlv if the beneficiarY whose life was being used to determine <br />the distribution period described in subsection 4 dies or is no <br />longer the Member's beneficiarY pursuant to a Qualified <br />domestic relations order within the meaning of Section <br />414(p). <br />if) To Provide cash refunds of Accumulated Contributions upon <br />the Member's death. <br /> <br />7 <br />