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19 <br />GN - 150079 Specimen 457(b) Plan Document <br />GPLANLVL – CORRSPND Deferred Compensation Plan <br /> Ver 102011 <br />interest is distributed in the form of an annuity contract, distributions thereunder <br />will be made in accordance with the requirements of Code Section 401(a)(9). <br />(c) Required Minimum Distributions During the Participant's Lifetime. <br />(i) Amount of Required Minimum Distribution For Each "Distribution Calendar <br />Year". During the Participant's lifetime, the minimum amount that will be <br />distributed for each distributio n calendar year is the lesser of: <br />(A) The quotient obtained by dividing the "Participant's account balance" by <br />the distribution period in the Uniform Lifetime Table set forth in Treasury <br />Regulation Section 1.401(a)(9)-9, Q&A-2 using the Participant's age a s of <br />the Participant's birthday in the "distribution calendar year"; or <br />(B) if the Participant's sole "designated Beneficiary" for the "distribution <br />calendar year" is the Participant's spouse and the spouse is more than 10 <br />years younger than the Participan t, the quotient obtained by dividing the <br />"Participant's account balance" by the distribution period in the Joint and <br />Last Survivor Table set forth in Treasury Regulation Section 1.401(a)(9)- <br />9, Q&A-3 using the Participant's and spouse's attained ages as of the <br />Participant's and spouse's birthdays in the "distribution calendar year". <br />(ii) Lifetime Required Minimum Distributions Continue Through Year of <br />Participant's Death . Required minimum distributions will be determined under <br />this paragraph (c) beginning with the first "distribution calendar year" and up to <br />and including the "distribution calendar year" that includes the Participant's date <br />of death. <br />(d) Required Minimum Distributions After Participant's Death. <br />For purposes of this Section 6.6 (d), the Participant’s and Beneficiary ’s "life expectancy" <br />determination will use the Single Life Table set forth in Treasury Regulation Section <br />1.401(a)(9)-9, Q&A-1. <br />(i) Death On or After Da te Distributions Begin. <br />(A) Participant Survived by Designated Beneficiary. <br />If the Participant dies on or after the date distributions begin and there is a <br />"designated Beneficiary", the minimum amount that will be distributed for <br />each "distribution calenda r year" after the year of the Participant's death is <br />the quotient obtained by dividing the "Participant's account balance" by <br />the longer of the remaining "life expectancy" of the Participant or the <br />remaining "life expectancy" of the Participant's "designat ed Beneficiary", <br />determined as follows: <br />472