Death On or After Date Distributions Begin – If the participant dies after distribution of his interest has begun, the remaining portion of such interest will continue to be distributed at least as rapidly as under the method of distribution being used prior to the participant's death.
Required minimum distributions after Participant's death
Amount of Required Minimum Distribution for Each Distribution Calendar Year: During the Participant's lifetime, the minimum amount that will be distributed for each distribution calendar year is the lesser of:
Required Minimum Distributions. Notwithstanding any provision of the Plan to the contrary, all distributions under the Plan will be made in accordance with the minimum distribution requirements of section 401(a)(9) of the Code and the final Regulations promulgated thereunder, including without limitation the incidental death benefit requirements of [section 401(a)(9)(G)] of the Code and the requirements of Treasury Regulation [section 1.401(a)(9)], to the extent applicable.
Lifetime required minimum distributions continue through year of Participant's death. Required minimum distributions will be determined under this [Section 6.8(c)] beginning with the first "distribution calendar year" and up to an d including the "distribution calendar year" that includes the Participant's date of death.
"Distribution calendar year" means a calendar year for which a minimum distribution is required. For distributions beginning before the Participant's death, the first "distribution calendar year" is the calendar year immediately preceding t he calendar year which contains the Participant's "required beginning date." For distributions beginning after the Participant's death, the first "distribution calendar year" is the calendar year in which distributions are required to begin under [Section 6.8(b)] . The required minimum distribution for the Participant's first "distribution calendar year" will be made on or before the Participant's "required beginning date." The required minimum distribution for other "distribution calendar years," including the required minimum distribution for the "distribution calendar year" in which the Participant's "required beginning date" occurs, will be made on or before December 31 of that "distribution calendar year."
Participant Survived by Designated Beneficiary – If the participant dies on or after the date distributions begin and there is a designated beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient obtained by dividing the participant's account balance by the longer of the remaining life expectancy of the participant or the remaining life expectancy of the participant's designated beneficiary, determined as follows:
Death of Surviving Spouse Before Distributions to Surviving Spouse Are Required to Begin – If the participant dies before the date distributions begin, the participant's surviving spouse is the participant's sole designated beneficiary, and the surviving spouse dies before distributions are required to begin to the surviving spouse under [Section 5.3(c)], this [Section 5.3(f)(2)] will apply as if the surviving spouse were the participant.
“2020 RMD” shall mean a distribution that would have been a required minimum distribution if not for Code Section 401(a)(9)(I), the temporary waiver of required minimum distributions for calendar year , including for the sake of clarity, required minimum distributions for calendar year for Participants who reached age 70½ in but did not commence minimum required distributions prior to .
Required Minimum Distributions During Participant's Lifetime – If a participant's benefit is to be distributed over # a period not extending beyond the life expectancy of the participant or the joint life and last survivor expectancy of the participant and the participant's designated beneficiary or # a period not extending beyond the life expectancy of the designated beneficiary, the amount required to be distributed for each calendar year, beginning with distributions for the first distribution calendar year, must at least equal the quotient obtained by dividing the participant's benefit by the applicable life expectancy.
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