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Expectancy of the Participant's Designated Beneficiary, determined as <br />follows: <br />(A) The Participant's remaining Life Expectancy is calculated using <br />the age of the Participant in the year of death, reduced by one for <br />each subsequent year, <br />(B) If the Participant's surviving spouse is the Participant's sole <br />Designated Beneficiary, the remaining Life Expectancy of the <br />surviving spouse is calculated for each Distribution Calendar Year <br />after the year of the Participant's death using the surviving <br />spouse's age as of the spouse's birthday in that year. For <br />Distribution Calendar Years after the year of the surviving <br />spouse's death, the remaining Life Expectancy of the surviving <br />spouse is calculated using the age of the surviving spouse as of the <br />spouse's birthday in the calendar year of the spouse's death, <br />reduced by one for each subsequent calendar year. <br />(C) If the Participant's surviving spouse is not the Participant's sole <br />Designated Beneficiary, the Designated Beneficiary's remaining <br />Life Expectancy is calculated using the age of the beneficiary in <br />the year following the year of the Participant's death, reduced by <br />one for each subsequent year. <br />(2) No Designated Beneficiary. If the Participant dies on or after the date <br />distributions begin and there is no Designated Beneficiary as of September <br />30 of the year after the year of the Participant's death, the minimum <br />amount that will be distributed for each Distribution Calendar Year after <br />the year of the Participant's death is the quotient obtained by dividing the <br />Participant's Account Balance by the Participant's remaining Life <br />Expectancy calculated using the age of the. Participant in the year of death, <br />reduced by one for each subsequent year, <br />(b) Death Before Date Distributions Begin. <br />(1) Participant,Survived by Designated -Be . Except as provided <br />elsewhere in this Appendix A, if the Participant dies before the date <br />distributions begin and there is a Designated Beneficiary, the minimum <br />amount that will be distributed for each Distribution Calendar Year after <br />the year of the Participant's death is the quotient obtained by dividing the <br />Participant's Account Balance by the remaining Life Expectancy of the <br />Participant's Designated Beneficiary, determined as provided in Section <br />AA(a), <br />(2) No Designated Beneficiary, If the Participant dies before the date <br />distributions begin and there is no Designated Beneficiary as of September <br />30 of the year following the year of the Participant's death, distribution of <br />the Participant's entire interest will be completed by December 31 of the <br />calendar year containing the fifth anniversary of the Participant's death. <br />NB 1:564577.3 56A-t-68 <br />