IN APPENDIX A, EXCEPT
THAT THE JOINT AND SURVIVOR ANNUITY OPTIONS ARE ONLY AVAILABLE TO A PARTICIPANT
WHO IS MARRIED ON THE PARTICIPANT'S ANNUITY STARTING DATE.
(E)
IF THE PARTICIPANT ELECTS AN ANNUITY
PAYABLE FOR LIFE AND A TERM CERTAIN AND IF THE PARTICIPANT DIES AFTER THE
PAYMENTS HAD COMMENCED, THE PAYMENT OF THE REMAINING BENEFIT SHALL BE MADE TO
THE PARTICIPANT'S BENEFICIARY AND MAY NOT EXTEND BEYOND THE PERIOD CERTAIN.
(F)
AT ANY TIME BEFORE THE FIRST BENEFIT
PAYMENT IS DUE, A PARTICIPANT WHO HAS ELECTED AN OPTIONAL FORM OF BENEFIT MAY
REVOKE THE PARTICIPANT'S ELECTION OR MAY CHANGE THE PARTICIPANT'S ELECTION BY
SIGNING AND FILING AN APPROPRIATE REVOCATION OR CHANGE WITH THE ADMINISTRATOR.
(G)
IN THE EVENT OF THE DEATH OF BOTH A
PARTICIPANT WHO HAS ELECTED AN OPTIONAL FORM OF BENEFIT PROVIDING FOR PAYMENTS
DURING A PERIOD CERTAIN AND THE PARTICIPANT'S SELECTED BENEFICIARY UNDER THAT
OPTIONAL FORM BEFORE COMPLETION OF THE NUMBER OF MONTHLY PAYMENTS ELECTED, AND
PROVIDED THAT THE PARTICIPANT HAS NOT SPECIFIED OTHERWISE IN THE PARTICIPANT'S
BENEFICIARY DESIGNATION UNDER THAT OPTIONAL FORM, THE ACTUARIAL VALUE OF THE
REMAINDER OF THE PAYMENT SHALL BE PAID IN A SINGLE SUM:
(1)
TO THE ESTATE OF THE PARTICIPANT, IF THE
PARTICIPANT IS THE LAST TO DIE, OR
(2)
TO THE ESTATE OF THE SELECTED BENEFICIARY,
IF THE SELECTED BENEFICIARY IS THE LAST TO DIE.
(H)
ANY DISTRIBUTION UNDER THIS SECTION OR THE
REST OF THE PLAN MUST BE MADE IN ACCORDANCE WITH THE REGULATIONS UNDER SECTION
401(A)(9) OF THE CODE, INCLUDING THE INCIDENTAL DEATH BENEFIT REQUIREMENTS
DESCRIBED IN SECTION 1.401(A)(9)-2 OF INTERNAL REVENUE SERVICE REGULATIONS (OR
ANY REPLACEMENT).
FURTHER, SUCH REGULATIONS SHALL SUPERSEDE ANY DISTRIBUTION
OPTION IN THE PLAN WHICH IS INCONSISTENT WITH SECTION 401(A)(9) OF THE CODE.
(I)
UNDER THE INCIDENTAL BENEFIT RULES
DESCRIBED IN THE PRIOR SUBSECTION, IF A JOINT AND SURVIVOR ANNUITY IS SELECTED
WITH A NONSPOUSE BENEFICIARY WHO IS MORE THAN 10 YEARS YOUNGER THAN THE
PARTICIPANT, THE SURVIVOR BENEFIT MUST BE LIMITED IN ACCORDANCE WITH A TABLE SET
OUT IN THOSE RULES.
ALSO, IF THE SELECTED BENEFIT INCLUDES A PERIOD CERTAIN,
THOSE RULES REQUIRE THAT THE PERIOD CERTAIN MAY NOT EXCEED A PERIOD DETERMINED
FOR DISTRIBUTION OF INDIVIDUAL ACCOUNTS.
THE PERIOD FOR A PERSON WHO HAS
ATTAINED AGE 70 IN A DISTRIBUTION CALENDAR YEAR IS 26.2 AND DECREASES WITH
INCREASING ATTAINED AGES.
28
(J)
WITH RESPECT TO DISTRIBUTIONS UNDER THE
PLAN MADE IN CALENDAR YEARS BEGINNING ON OR AFTER JANUARY 1, 2002, THE PLAN WILL
APPLY THE MINIMUM DISTRIBUTION REQUIREMENTS OF SECTION 401(A)(9) OF THE CODE IN
ACCORDANCE WITH THE REGULATIONS UNDER SECTION 401(A)(9) OF THE CODE THAT WERE
PROPOSED IN JANUARY 2001, NOTWITHSTANDING ANY PROVISION OF THE PLAN TO THE
CONTRARY.
THIS SUBSECTION (J) SHALL CONTINUE IN EFFECT UNTIL THE END OF THE
LAST CALENDAR YEAR BEGINNING BEFORE THE EFFECTIVE DATE OF FINAL REGULATIONS
UNDER SECTION 401(A)(9) OF THE CODE OR SUCH OTHER DATE SPECIFIED IN GUIDANCE
PUBLISHED BY THE INTERNAL REVENUE SERVICE.
29
SECTION 4.12.
LUMP SUM BENEFIT.
(A)