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APPENDIX A <br />Mfinimum Distribution Requirements <br />A.l General Rules. <br />(a) Effective Date. The provisions of this Appendix A will apply for purposes of <br />determining required minimum distributions for calendar years beginning with the <br />2003 calendar year. <br />(b) Precedence. The requirements of this Appendix A will take precedence over any <br />inconsistent provisions of the Plan provided that this Appendix A shall not be <br />considered to allow a Participant or Beneficiary to delay a distribution or elect an <br />optional form of benefit not otherwise provided in the Plan. <br />(c) Requirements of Treasury Regulations Incorporated. All distributions required <br />under this Appendix A will be determined and made in accordance with the <br />Treasury regulations under Section 401(a)(9) of the Internal Revenue Code, <br />A.2 Time and Manner of Distribution. <br />(a) Required Beginning Date. The Participant's entire interest will be distributed, or <br />begin to be distributed, to the Participant no later than the Participant's Required <br />Beginning Date. <br />(b) Death of Participant Before Distributions Begin. If the Participant dies before <br />distributions begin, the Participant's entire interest will be distributed, or begin to <br />be distributed, no later than as follows: <br />(1) If the Participant's surviving spouse is the Participant's sole Designated <br />Beneficiary, then, except as provided elsewhere in this Appendix A, <br />distributions to the surviving spouse will begin by December 31 of the <br />calendar year immediately following the calendar year in which the <br />Participant died, or by December 31 of the calendar year in which the <br />Participant would have attained age 70'/a, if later. <br />(2) If the Participant's surviving spouse is not the Participant's sole <br />Designated Beneficiary, then, except as provided elsewhere in this <br />Appendix A, distributions to the Designated Beneficiary will begin by <br />December 31 of the calendar year immediately following the calendar year <br />in which the Participant died. <br />(3) If there is no Designated Beneficiary as of September 30 of the year <br />following the year of the Participant's death, the Participant's entire <br />interest will be distributed by December 31 of the calendar year containing <br />the fifth anniversary of the Participant's death. <br />(4) If the Participant's surviving spouse is the Participant's sole Designated <br />Beneficiary and the surviving spouse dies after the Participant but before <br />N131:564577.3 56A-6V <br />