Plan Year Any Plan provision to the contrary notwithstanding, distributions under the Plan shall commence no later than the Participant’s Required Commencement Date With respect to distributions under the Plan made for the 2002 Plan Year, the Plan will apply the minimum distribution requirements of Code Section 401(a)(9) in accordance with the regulations under Code Section 401(a)(9) that were proposed on January 17, 2001, notwithstanding any provision of the Plan to the contrary This Section 9.2(a) shall remain in effect until December 31, 2002.

General. Any Plan provision to the contrary notwithstanding, the provisions of this Section 9.2(b) shall apply for purposes of determining required minimum distributions for Plan Years beginning with the 2003 Plan Year. All such distributions will be determined and made in accordance with the IRS Regulations under Code Section 401(a)(9).