Distribution Beginning After Death Clause Samples

Distribution Beginning After Death. If the Participant dies after distribution of his benefits has begun, distributions to the Participant's Beneficiary will be made at least as rapidly as under the method of distribution being used as of the date of the Participant's death. For purposes of this Section 8.04(b), distribution of a Participant's interest in his Account will be considered to begin as of the Participant's required beginning date, as determined under Section 8.08(b). If distribution in the form of an annuity irrevocably commences prior to such date, distribution will be considered to begin as of the actual date distribution commences.

Distribution Beginning After Death. If the Participant dies before distribution of his or her nonforfeitable interest begins, distribution of the Participant's entire nonforfeitable interest shall be completed by December 31 of the calendar year containing the fifth anniversary of the Participant's death except to the extent that an election is made to receive distributions in accordance with (1) or (2) below:

Distribution Beginning After Death. If the Participant dies before distribution of his or her interest begins, distribution of the Participant's entire interest shall be completed by December 31 of the calendar year containing the fifth anniversary of the Participant's death except to the extent that an election is made to receive distributions in accordance with (a) or (b) below: (a) If any portion of the Participant's interest is payable to a Designated Beneficiary, distributions may be made over the life or over a period certain not greater than the life expectancy of the Designated Beneficiary commencing on or before December 31 of the calendar year immediately following the calendar year in which the Participant died; (b) If the Designated Beneficiary is the Participant's surviving Spouse, the date distributions are required to begin in accordance with (a) above shall not be earlier than the later of (1) December 31 of the calendar year immediately following the calendar year in which the participant died or (2) December 31 of the calendar year in which the Participant would have attained age 701/2. If the Participant has not made an election pursuant to this paragraph 7.10 by the time of his or her death, the Participant's Designated Beneficiary must elect the method of distribution no later than the earlier of (1) December 31 of the calendar year in which distributions would be required to begin under this section, or (2) December 31 of the calendar year which contains the fifth anniversary of the date of death of the participant. If the Participant has no Designated Beneficiary, or if the Designated Beneficiary does not elect a method of distribution, then distribution of the Participant's entire interest must be completed by December 31 of the calendar year containing the fifth anniversary of the Participant's death. For purposes of this paragraph if the Surviving Spouse dies after the Participant, but before payments to such Spouse begin, the provisions of this paragraph with the exception of paragraph (b) therein, shall be applied as if the Surviving Spouse were the Participant. For the purposes of this paragraph and paragraph 7.9, distribution of a Participant's interest is considered to begin on the Participant's Required Beginning Date (or, if the preceding sentence is applicable, the date distribution is required to begin to the Surviving Spouse). If distribution in the form of an annuity described in paragraph 7.4(e) irrevocably commences to the Participant before the Require...

Distribution Beginning After Death. This paragraph is applicable before the Participant’s Required Beginning Date as elected by the Employer in the Adoption Agreement, even if distributions have commenced from the Plan. If the Participant dies before distribution of his or her interest begins, distribution of the Participant’s entire interest shall be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death, except to the extent that an election is made to receive distributions in accordance with (a) or (b) below:

Distribution Beginning After Death. If the Participant dies before distribution of his or her Plan interest begins, distribution of the Participant's entire Plan interest must be completed by December 31 of the calendar year containing the fifth anniversary of his or her death, except to the extent that an election is made to receive the distribution under clause (i) or (ii) below: (i) If the Participant's Plan interest is payable to a Beneficiary, distribution of such interest may be made over the life, or over a period certain not greater than the Life Expectancy, of the Beneficiary beginning by December 31 of the calendar year immediately following the calendar year in which the Participant died. (ii) If the Participant's surviving spouse is the Beneficiary, distribution of the Participant's Plan interest is made as under (i) above, except that distribution is not required to begin until the later of (I) December 31 of the calendar year immediately following the calendar year in which the Participant died or (II) December 31 of the calendar year in which the Participant would have attained age 70 1/2.

Distribution Beginning After Death. 97 18.6 Death of Surviving Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 18.7

Distribution Beginning After Death. 19 7.11 Distribution Of Excess Elective Deferrals . . . . . . . . . . . . 19 7.12

Distribution Beginning After Death. If the Participant dies after distribution of his or her 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.

Distribution Beginning After Death. If the Participant dies after distribution of his benefits has begun, distributions to the Participant's Beneficiary will be made at least as