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(iii) A "distribution calendar year" means a calendar year for which a minimum <br />distribution is required. For distributions beginning before the Participant's death, <br />the first "distribution calendar year" is the calendar year the Participant attains age <br />70 %z or retires, if later. For distributions beginning after the Participant's death, <br />the first "distribution calendar year" is the calendar year in which distributions are <br />required to begin under subparagraph (b)(ii). <br />The required minimum distribution for the Participant's first "distribution calendar <br />year" will be made on or before the Participant's "required beginning date". The <br />required minimum distribution for other "distribution calendar years", including <br />the required minimum distribution for the "distribution calendar year" in which <br />the Participant's "required beginning date" occurs, will be made on or before <br />December 31 of that "distribution calendar year". <br />(iv) A married Participant's "life expectancy", whose spouse is the sole Beneficiary <br />and is more than 10 years younger than the Participant, means the Participant's <br />and spouse Beneficiary's life expectancy as computed by use of the Joint and Last <br />Survivor Life Table under Treasury Regulation Section 1.401(a)(9)-9, Q&A 3. <br />All other Participants will have his or her life expectancy computed by use of the <br />Uniform Lifetime Table under Treasury Regulation Section 1.401(a)(9)-9, Q&A <br />2. A deceased Participant's or Beneficiary's "life expectancy" means his or her <br />life expectancy as computed by use of the Single Life Table under Treasury <br />Regulation Section 1.401(a)(9)-9, Q&A 1. <br />(v) A "Participant's Account Balance" means the Account Balance as of the last <br />Valuation Date in the calendar year immediately preceding the "distribution <br />calendar year" (valuation calendar year) increased by the amount of any <br />contributions made and allocated or forfeitures allocated to the Account Balance <br />as of dates in the valuation calendar year after the Valuation Date and decreased <br />by distributions made in the valuation calendar year after the Valuation Date. The <br />Account Balance for the valuation calendar year includes any amounts rolled over <br />or transferred to the Plan either in the valuation calendar year or in the <br />"distribution calendar year" if distributed or transferred in the valuation calendar <br />year. <br />(f) Special Provision Applicable to 2009 Required Minimum Distributions. <br />A Participant who would otherwise be required to receive a minimum distribution from <br />the Plan in accordance with Code Section 401(a)(9) for the 2009 "distribution calendar <br />year" will not receive any such distribution that is payable with respect to the 2009 <br />"distribution calendar year" unless the Participant elects otherwise. <br />A Participant who receives a minimum distribution from the Plan for the 2009 <br />"distribution calendar year" is subject to the provisions of Section 6.9(b)(iii) and may not <br />elect to directly rollover such distribution to an "eligible retirement plan". <br />21 <br />Specimen 457(b) Plan Document <br />Deferred Compensation Plan <br />