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• <br /> December 26,2001 • <br /> (i) elect a distribution payable over a period not extending beyond <br /> the life expectancy of the beneficiary,commencing no lata <br /> than the end of the calendar year fallowing the calendar year in <br /> which the Participant died;or <br /> (ii) elect a single-sum payment to be made no later than the end of <br /> the calendar year which contains the fifth anniversary of the <br /> date of death of the employee,otherwise,such single-sum <br /> payment shall be made by the end of such calendar year. <br /> (b)a spousal beneficiary may elect a single-cum payment or distribution <br /> payable over a period not extending beyond the life expectancy of the <br /> spousal beneficiary. Distribution to the spousal beneficiary must <br /> commence cm or before the late of:(i)the calendar year immediately <br /> following the calendar year in which the Participant died;or(h)the <br /> year the deceased Participant would have reached age 70 h <br /> Minimum Distribution Requirements—Natwithsanding scything in this plan to <br /> the contrary,distribution finm the Plan shall commence and be made in <br /> accordance with Swtion 401(aX9)of the Code and until the last calendar year <br /> begbming before the effective date of the final regulations wider section 401(a)(9) <br /> that were proposed on January 17,2001. Participants must commence <br /> distribution no later than April 1"following the Inter of(i)the calendar yearn <br /> which the Participant attains age 70 A or(2)the calendar year in which the <br /> Participant retires. <br /> Domestic Relations Orders—No benefit or interest available hereunder will be <br /> subject to assignment or alienation either voluntarily or involuntarily pursuant to <br /> a domestic relations eider,unless such order is determined to be a qualified <br /> domestic relations order,as defined under Section 414(p)of the Code. <br /> Direct Rollovers—A distributee may elect to have all or aay portion of an Eligible <br /> Rollover Distribution paid directly to an Eligible Retirement Plan specified by the <br /> distributee. <br /> For purposes or This section an Eligible Rollover Distribution means any <br /> distribution of all or any portion of the balance to the credit for the distributee, <br /> except that an Eligible Rollover Distribution does not include:any distribution <br /> [bat is one of a series of substantially equal periodic payments(not less frequently <br /> 575 <br />