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(iii) A "distribution calendar year" means a calendar year for which a minimum <br /> distribution is required. For distributions beginning before the Participant's death, <br /> the first "distribution calendar year" is the calendar year the Participant attains age <br /> 701/2 or retires, if later. For distributions beginning after the Participant's death,the <br /> first "distribution calendar year" is the calendar year in which distributions are <br /> required to begin under subparagraph(b)(ii). <br /> The required minimum distribution for the Participant's first "distribution calendar <br /> year" will be made on or before the Participant's "required beginning date". The <br /> required minimum distribution for other "distribution calendar years", including <br /> the required minimum distribution for the "distribution calendar year" in which the <br /> Participant's "required beginning date"occurs,will be made on or before December <br /> 31 of that "distribution calendar year". <br /> (iv) A married Participant's "life expectancy",whose spouse is the sole Beneficiary and <br /> is more than 10 years younger than the Participant,means the Participant's and <br /> spouse Beneficiary's life expectancy as computed by use of the Joint and Last <br /> Survivor Life Table under Treasury Regulation Section 1.4O1(a)(9)-9, Q&A 3. All <br /> other Participants will have his or her life expectancy computed by use of the <br /> Uniform Lifetime Table under Treasury Regulation Section 1.4O1(a)(9)-9, Q&A 2. <br /> A deceased Participant's or Beneficiary's "life expectancy" means his or her life <br /> expectancy as computed by use of the Single Life Table under Treasury Regulation <br /> Section 1.4O1(a)(9)-9, Q&A 1. <br /> (v) A "Participant's account balance" means the Account Balance as of the last <br /> valuation date in the calendar year immediately preceding the "distribution <br /> calendar year" (valuation calendar year)increased by the amount of any <br /> contributions made and allocated or forfeitures allocated to the Account Balance as <br /> of dates in the valuation calendar year after the valuation date and decreased by <br /> distributions made in the valuation calendar year after the valuation date. The <br /> Account Balance for the valuation calendar year includes any amounts rolled over <br /> or transferred to the Plan either in the valuation calendar year or in the "distribution <br /> calendar year" if distributed or transferred in the valuation calendar year. <br /> (f) Special Provision Applicable to 2009 Required Minimum Distributions. <br /> A Participant who would otherwise be required to receive a minimum distribution from the <br /> Plan in accordance with Code Section 4O1(a)(9) for the 2009 "distribution calendar year" <br /> may elect not to receive any such distribution that is payable with respect to the 2009 <br /> "distribution calendar year". <br /> Notwithstanding the provisions of Section 6.9(b)(iii),the Administrator may permit a <br /> Participant who receives a minimum distribution from the Plan for the 2009 "distribution <br /> calendar year"to make a direct rollover of such distribution to an"eligible retirement plan" <br /> in accordance with the provisions of Section 6.9. <br /> 21 <br /> GN-107672 Specimen 457(b)Plan Document <br /> GPLANLVL—CORRSPND Deferred Compensation Plan <br /> Ver 102011 <br />