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the Administrator before the date on which benefits are to commence. However, in no event may distribution of benefits commence later than his or her "required beginning date". Distributions required to commence under this section shall be made in the form of benefit provided under Section 6.5. Distributions postponed until the Participant's "required.beginning date" will be made in a manner that meets the requirements of Section 6.6. 6.3 Distributions on Account of Participant's Death Upon receipt of satisfactory proof of the Participant's death,the designated Beneficiary may file a request with the Administrator to elect a form of benefit provided under Section 6.5 and made in a manner that meets the requirements of Section 6.6. (a) Death of Participant Before Distributions Begin. If the Participant dies before his or her distributions begin,the designated Beneficiary may elect to have distributions to be made (i) in full within 5 years of the Participant's death(5-year rule)or(ii) in installments over the designated Beneficiary's "life expectancy" (life expectancy rule). If the designated Beneficiary does not make an election by September 30 of the year following the year of the Participant's death,the Participant's Account Balance will be distributed in a lump sum payment by December 31 of the calendar year containing the fifth anniversary of the Participant's death or if the Participant's spouse is the sole designated Beneficiary by December 31 of the year the Participant would have attained age 70 '/2. (b) Death of Participant On or After Date Distributions Begin.If the Participant dies on or after his or her distributions began,the Participant's Account Balance shall be paid to the Beneficiary at least as rapidly as under the payment option used before the Participant's death. For purposes of this Section, a Participant who dies on or after January 1,2007,while performing qualified military service (as defined in Code Section 414(u))will be deemed to have resumed employment in accordance with the Participant's reemployment rights under chapter 43 of title 38, United States Code, on the day preceding death and to have terminated employment on the actual date of death for purposes of determining the entitlement of the Participant's survivors to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the Plan, in accordance with the provisions of Code Sections 401(a)(37), 414(u)(9), and 457(g)(4). 6.4 Distribution of Small Account Balances Without Participant's Consent Notwithstanding any other provision of the Plan to the contrary,if the amount of a Participant's or Beneficiary's Account Balance (including the rollover contribution separate account) is not in excess of the amount specified below on the date that payments commence under Section 6.2 or on the date the Administrator is notified of the Participant's death,the Administrator may direct 15 GN- 107672 Specimen 457(b)Plan Document GPLANLVL—CORRSPND Deferred Compensation Plan Ver 102011