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distributions to the surviving spouse begin, this Section A.2(b), other than <br />Section A.2(b)(1), will apply as if the surviving spouse were the <br />Participant. <br />For purposes of this Section A.2(b) and Section A.4, unless Section A.2(b)(4) <br />applies, distributions are considered to begin on the Participant's Required <br />Beginning Date. If Section A.2(b)(4) applies, distributions are considered to <br />begin on the date distributions are required to begin to the surviving spouse under <br />Section A.2(b)(1). <br />(c) Forms of Distribution. Unless the Participant's interest is distributed in the form <br />of a single sum on or before the Required Beginning Date, as of the first <br />Distribution Calendar Year distributions will be made in accordance with Sections <br />A.3 and A.4 of this Appendix A. <br />A.3 Required Minimum Distributions During Participant's Lifetime. <br />(a) Amount of Required Minimum Distribution For Each Distribution Calendar Year. <br />During the Participant's lifetime, the minimum amount that will be distributed for <br />each Distribution Calendar Year is the lesser of: <br />(1) the quotient obtained by dividing the Participant's Account Balance by the <br />distribution period in the Uniform Lifetime Table set forth in Section <br />1.401(a)(9)-9 of the Treasury regulations, using the Participant's age as of <br />the Participant's birthday in the Distribution Calendar Year; or <br />(2) if the Participant's sole Designated Beneficiary for the Distribution <br />Calendar Year is the Participant's spouse, the quotient obtained by <br />dividing the Participant's Account Balance by the number in the Joint and <br />Last Survivor Table set forth in Section 1.401(a)(9)-9 of the Treasury <br />regulations, using the Participant's and spouse's attained ages as of the <br />Participant's and spouse's birthdays in the Distribution Calendar Year. <br />(b) Lifetime Required Minimum Distributions Continue Through Year of <br />Participant's Death. Required minimum distributions will be determined under <br />this Section A.3 beginning with the first Distribution Calendar Year and up to and <br />including the Distribution Calendar Year that includes the Participant's date of <br />death. <br />A.4 Required Minimum Distributions After Participant's Death. <br />(a) Death On or After Date Distributions Begin. <br />(1) Participant Survived by Designated Beneficiary. If the Participant dies on <br />or after the date distributions begin and there is a Designated Beneficiary, <br />the minimum amount that will be distributed for each Distribution <br />Calendar Year after the year of the Participant's death is the quotient <br />obtained by dividing the Participant's Account Balance by the longer of <br />the remaining Life Expectancy of the Participant or the remaining Life <br />N131:564577.3 A-2 <br />55A-66