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distributed for each distribution calendar year after the year of <br /> the participant's death is the quotient obtained by dividing the <br /> participant's account balance by the longer of the remaining life <br /> expectancy of the participant or the remaining life expectancy of <br /> the participant's designated beneficiary, determined as follows: <br /> (a) The participant's remaining life expectancy is calculated <br /> using the age of the participant in the year of death, reduced <br /> by one for 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 <br /> year after the year of the participant's death using the <br /> surviving spouse's age as of the spouse's birthday in that year. <br /> For 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 <br /> the spouse's birthday in the calendar year of the spouse's <br /> death, reduced by one for each subsequent calendar year. <br /> (ii) If the participant's surviving spouse is not the participant's sole <br /> designated beneficiary, the designated beneficiary's remaining life <br /> expectancy is calculated using the age of the beneficiary in the <br /> year following the year of the participant's death, reduced by one <br /> for each subsequent year. <br /> (iii) No Designated Beneficiary. If the participant dies on or after the <br /> date distributions begin and there is no designated beneficiary as <br /> of September 30 of the year after the year of the participant's <br /> death, the minimum amount that will be distributed for each <br /> distribution calendar year after the year of the participant's death <br /> is the quotient obtained by dividing the participant's account <br /> balance by the participant's remaining life expectancy calculated <br /> using the age of the participant in the year of death, reduced by <br /> one for each subsequent year. <br /> (2) Death Before Date Distributions Begin. <br /> (i) Participant Survived by Designated Beneficiary. Except as <br /> provided in this section 4.7, if the participant dies before the date <br /> distributions begin and there is a designated beneficiary, the <br /> minimum amount that will be distributed for each distribution <br /> calendar year after the year of the participant's death is the <br /> quotient obtained by dividing the participant's account balance by <br />