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under section 4.7(b)(ii)(1)), the date distributions are considered to <br /> begin is the date distributions actually commence. <br /> (3) Forms of Distribution. Unless the participant's interest is distributed <br /> in the form of an annuity purchased from an insurance company or in a <br /> single sum on or before the required beginning date, as of the first <br /> distribution calendar year distributions will be made in accordance with <br /> sections 4.7(c) and 4.7(d) of this article. If the participant's interest is <br /> distributed in the form of an annuity purchased from an insurance <br /> company, distributions thereunder will be made in accordance with the <br /> requirements of section 401(a)(9) of the Code and the Treasury <br /> regulations. <br /> C. Required Minimum Distributions During Participant's Lifetime. <br /> (1)Amount of Required Minimum Distribution For Each Distribution <br /> Calendar Year. During the participant's lifetime, the minimum amount <br /> that will be distributed for each calendar year is the lesser of: <br /> (i) the quotient obtained by dividing the participant's account balance <br /> by the distribution period in the Uniform Lifetime Table set forth <br /> in section 401(a)(9)-9 of the Treasury regulations, using the <br /> participant's age as of the participant's birthday in the distribution <br /> calendar year; or <br /> (ii) 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 <br /> Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of <br /> the Treasury regulations, using the participant's and spouse's <br /> attained ages as of the participant's and spouse's birthdays in the <br /> distribution calendar year. <br /> (2) Lifetime Required Minimum Distributions Continue Through Year of <br /> Participant's Death. Required minimum distributions will be <br /> determined under this section 4.7(c) beginning with the first <br /> distribution calendar year and up to and including the distribution <br /> calendar year that includes the participant's date of death. <br /> D. Required Minimum Distributions After Participant's Death. <br /> (1) Death On or After Date Distributions Begin. <br /> (i) Participant Survived by Designated Beneficiary. If the participant <br /> dies on or after the date distributions begin and there is a <br /> designated beneficiary, the minimum amount that will be <br />