Section 5. Requirements For Minimum Distributions After the Participant’s Death.

Section 5.1. Death After Distributions Begin. If the participant dies after distribution of his or her interest begins in the form of an annuity meeting the requirements of this article, the remaining portion of the participant’s interest will continue to be distributed over the remaining period over which distributions commenced.

Section 5.2. Death Before Distributions Begin.

(a) Participant Survived by Designated Beneficiary. Except as provided in the adoption agreement, if the participant dies before the date distribution of his or her interest begins and there is a designated beneficiary, the participant’s entire interest will be distributed, beginning no later than the time described in section 2.2(a) or (b), over the life of the designated beneficiary or over a period certain not exceeding:

(i) unless the annuity starting date is before the first distribution calendar year, the life expectancy of the designated beneficiary determined using the beneficiary’s age as of the beneficiary’s birthday in the calendar year immediately following the calendar year of the participant’s death; or

(ii) if the annuity starting date is before the first distribution calendar year, the life

expectancy of the designated beneficiary determined using the beneficiary’s age as of the beneficiary’s birthday in the calendar year that contains the annuity starting date.

(iii) effective for distributions beginning on or after 1/1/2020: if annuity distributions

commence after the death of the participant under the life expectancy rule (under IRC 401(a)(9)(B)(iii) or (iv)), the period certain for any distributions commencing after death may not exceed the applicable denominator that would apply pursuant to Treas. Reg. 1.401(a)(9)-5(d)(2) for the calendar year that includes the annuity starting date if the plan were a defined contribution plan. (See Treas. Reg. 1.401(a) (9)-6(c)(2).)

(b) Special rule for Surviving Spouse. Effective for calendar years beginning on or after January 1, 2025, if the designated beneficiary is the participant’s surviving spouse and the participant dies before distributions begin, the surviving spouse calculates lifetime distributions using the Uniform Lifetime Table rather than the Single Life Table.

(c) No Designated Beneficiary. If the participant dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the participant’s death, distribution of the participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the participant’s death.

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(d) Death of Surviving Spouse Before Distributions to Surviving Spouse Begin. If the participant dies before the date distribution of his or her interest begins, the participant’s surviving spouse is the participant’s sole designated beneficiary, and the surviving spouse dies before distributions to the surviving spouse begin, this section 5 will apply as if the surviving spouse were the participant, except that the time by which distributions must begin will be determined without regard to section 2.2(a).