Section 3. Qualified Preretirement Survivor Annuity.

Section 3.1. Unless an optional form of benefit has been selected within the election period pursuant to a qualified election, if a participant dies after the earliest retirement age the participant's surviving spouse, if any, will receive the same benefit that would be payable if the participant had retired with an immediate qualified joint and survivor annuity on the day before the participant's date of death.

The surviving spouse may elect to commence payment under such annuity within a reasonable period after the participant's death. The actuarial value of benefits which commence later than the date on which payments would have been made to the surviving spouse under a qualified joint and survivor annuity in accordance with this provision shall be adjusted to reflect the delayed payment.

Section 3.2. Unless an optional form of benefit is selected within the election period pursuant to a qualified election, if a participant dies on or before the earliest retirement age, the participant's surviving spouse (if any) will receive the same benefit that would be payable if the

102 | Defined Benefit Plan LRM Package 06/2026

participant had:

(i) separated from service on the date of death (or date of separation from service, if earlier),

(ii) survived to the earliest retirement age,

(iii) retired with an immediate qualified joint and survivor annuity at the earliest

retirement age, and

(iv) died on the day after the earliest retirement age.

Section 3.3. For purposes of section 3.2, and subject to the provisions of section ______ of the plan, a surviving spouse will begin to receive payments at the earliest retirement age. Benefits commencing after the earliest retirement age will be the actuarial equivalent of the benefit to which the surviving spouse would have been entitled if benefits had commenced at the earliest retirement age under an immediate qualified joint and survivor annuity in accordance with section 3.2.

(Note to reviewer: The blank should be filled in with the plan section number which corresponds to LRM #45.)

Section 3.4. For the purposes of this section 3, the benefit payable to the surviving spouse shall be attributable to employee contributions in the same proportion as the total accrued benefit derived from employee contributions is to the accrued benefit of the participant.