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457 Governmental Plan and Trust ` December 31 of the calendar year containing the fi8h Participant's and spouse's birthdays in the anniversary of the Participant's death. distribution calendar year. (d) Death of S�ouse. If the Participant's (2) Lifetime Required Minimum surviving spouse is the Participant's sole designated Distributions Continue Through Year of Beneficiary and the surviving spouse dies after the Participant's Death. Required minimum Participant but before distributions to the surviving distributions will be determined under this Section spouse begin, this Section 4.03(B)(2) other than 4.03(C) beginning with the first distribution calendar Section 4.03(B)(2)(a), will apply as if the surviving year and up to and including the distribution calendar spouse were the Participant. year that includes the Participant's date of death. For purposes of this Section 4.03(B) and Section (D) Required Minimum Distributions after 4.03(D), unless Section 4.03(B)(2)(d) applies, Participant's Death. distributions are considered to begin on the Participant's required beginning date. If Section (1) Death On or After Distributions Begin. 4.03(B)(2)(d) applies, distributions are considered to begin on the date distributions are reguired to begin (a) Participant Survived bv Desi n�ated to the surviving spouse under Section 4.03(B)(2)(a). Beneficiarv. If the Participant dies on or after the date If distributions under an annuity purchased from an distributions begin and there is a designated insurance company inevocably commence to the Beneficiary, the minimum amount that will be Participant before the ParticipanYs required distributed for the distribution calendar year of the beginning date (or to the ParticipanYs surviving ParticipanYs death is obtained by dividing the spouse before the date distributions are required to Participant's account balance by the remaining life begin to the surviving spouse under Section expectancy of the Participant. The Participant's 4.03(B)(2)(a), the date distributions are considered to remaining life expectancy is calculated using the begin is the date distributions actually commence. attained age of the Participant as of the Participant's birthday in the calendar year of death. For each (3) Forms of Distribution. Unless the distribution calendar year after the year of the Participant's interest is distributed in the form of an Participant's death, the minimum amount that will be ! annuity purchased from an insurance company or in a distributed is the quotient obtained by dividing the single sum on or before the required beginning date, Participant's account balance by the remaining life � as of the first distribution calendar yeaz distributions expectancy of the Participant's designated , will be made in accordance with Sections 4.03(C) Beneficiary. and 4.03(D). If the Participant's interest is distributed � in the form of an annuity purchased from an (b) No Designated Beneficiary. If the insurance company, distributions thereunder will be Participant dies on or after the date distributions made in accordance with the requirements of Section begin and there is no designated Beneficiary as of 4.01(a)(9) of the Code and the Treasury regulations. September 30 of the calendar year after the calendar year of the ParticipanYs death, the minimum amount (C) Required Minimum Distributions during that will be distributed for each distribution calendar ParticipanNs Lifetime. year after the calendar year of the Participant's death is the quotient obtained by dividing the Participant's (1) Amount of Required Minimum account baiance by the Participant's remaining life Distribution for Each Distribution Calendar Year. expectancy calculated using the attained age of the During the Participant's lifetime, the minimum Participant as of the Participant's birthday in the amount that will be distributed for each distribution calendar year of death, reduced by one for each calendar year is the lesser of: subsequent calendar year. (a) ULT. The quotient obtained by (2) Death before Date Distributions Begin. dividing the Participant's account balance by the number in the Uniform Life Table set forth in Treas. (a) Participant Survived bv Desi nated Reg. §1.401(a)(9)-9, using the Participant's attained Beneficiarv. If the Participant dies before the date age as of the Participant's birthday in the distribution distributions begin and there is a designated calendar year; or Beneficiary, the minimum amount that will be distributed for each distribution calendar year after (b) Young,er Spouse. If the Participant's the year of the ParticipanYs death is the quotient sole designated Beneficiary for the distribution obtained by dividing the Participant's account calendar year is the Participant's spouse, the quotient balance by the remaining life expectancy of the obtained by dividing the Participant's acconnt Participant's designated Beneficiary, determined as balance by the number in the Joint and Last Survivor provided in Section 4.03(Dxl). Table set forth in Treas. Reg. §1.402(a)(9)-9, using the ParticipanYs and spouse's attained ages as of the 8 t/10 17