Section 1. General Rules.

1.1. Subject to Article _____, Joint and Survivor Annuity Requirements, the requirements of this article shall apply to any distribution of a participant's interest and will take precedence over any inconsistent provisions of this plan.

1.2. All distributions required under this article shall be determined and made in accordance with the regulations under section 401(a)(9) of the Code and the minimum distribution incidental benefit requirement of section 401(a)(9)(G) of the Code.

1.3 Limits on Distribution Periods. As of the first distribution calendar year, distributions to a participant, if not made in a single sum, may only be made over one of the following periods:

(a) the life of the participant,

(b) the joint lives of the participant and a designated beneficiary,

(c) a period certain not extending beyond the life expectancy of the participant, or

(d) a period certain not extending beyond the joint life and last survivor expectancy of the participant and a designated beneficiary.