ARTICLE XV
MINIMUM DISTRIBUTION REQUIREMENTS

Section 4. Required Minimum Distributions After Participant's Death.

1. Death on or After Date Distributions Begin. If the Participant dies on or after the date distributions begin, the following rules shall apply:
   1. Participant Survived by Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is a "designated beneficiary," the minimum amount that will be distributed for each "distribution calendar year" after the year of the Participant's death is the quotient obtained by dividing the Participant's "account balance" by the longer of the remaining "life expectancy" of the Participant or the remaining "life expectancy" of the Participant's "designated beneficiary," determined as follows:
      1. The Participant's remaining "life expectancy" is calculated using the age of the Participant in the year of death, reduced by one for each subsequent year.
      2. If the Participant's surviving spouse is the Participant's sole "designated beneficiary," the remaining "life expectancy" of the surviving spouse is calculated for each "distribution calendar year" after the year of the Participant's death using the surviving spouse's age as of the spouse's birthday in that year. For "distribution calendar years" after the year of the surviving spouse's death, the remaining "life expectancy" of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death, reduced by one for each subsequent calendar year.
      3. If the Participant's surviving spouse is not the Participant's sole "designated beneficiary," the designated beneficiary's" remaining "life expectancy" is calculated using the age of the beneficiary in the year following the year of the Participant's death, reduced by one for each subsequent year.
   2. No Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is no "designated beneficiary" as of September 30 or the year after the year of the Participant's death, the minimum amount that will be distributed for each "distribution calendar year" after the year of the Participant's death is the quotient obtained by dividing the Participant's "account balance" by the Participant's remaining "life expectancy" calculated using the age of the Participant in the year of death, reduced by one for each subsequent year.
2. Death Before Date Distributions Begin. If the Participant dies before the date distributions begin, the following rules shall apply:
   1. Participant Survived by Designated Beneficiary. If the Participant dies before the date distributions begin and there is a "designated beneficiary," the minimum amount that will be distributed for each "distribution calendar year" after the year of the Participant's death is the quotient obtained by dividing the Participant's "account balance" by the remaining "life expectancy" of the Participant's "designated beneficiary," determined as provided in Section 4(a).
   2. 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.
   3. Death of Surviving Spouse Before Distributions to Surviving Spouse Are Required to Begin. If the Participant dies before the date distributions begin, the Participant's surviving spouse is the Participant's sole "designated beneficiary," and the surviving spouse dies before distributions are required to begin to the surviving spouse under Section 2(b)(1) of this Article, this Section 4(b) will apply as if the surviving spouse were the Participant.