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<br /> excess of 70 over the age of the Member as of the Member's birthday in the year that contains <br /> the annuity starting date. If the Member's spouse is the Member's sole Designated Beneficiary <br /> and the form of distribution is a period certain and no life annuity, the period certain may not <br /> exceed the longer of the Member's applicable distribution period, as determined under this <br /> Section C.4(b), or the joint life and last survivor expectancy of the Member and the Member's <br /> spouse as determined under the Joint and Last Survivor Table set forth in Section 1.401(a)(9)-9 <br /> of the Treasury Regulations, using the Member's and spouse's attained ages as of the Member's <br /> and spouse's birthdays in the calendar year that contains the annuity starting date. <br /> (c) Election to Allow Designated Beneficiary Receiving Distributions Under 5- Year <br /> Rule to Elect Life Expectancy Distributions. A Designated Beneficiary who is receiving <br /> payments under the 5-year rule may make a new election to receive payments under the life <br /> expectancy rule until December 31, 2003, provided that all amounts that would have been <br /> required to be distributed under the life expectancy rule for all Distribution Calendar Years <br /> before 2004 are distributed by the earlier of December 31,2003 or the end of the 5-year period. <br /> c.5. Reauirements For Minimum Distributions Where Member Dies Before Date <br /> <br /> Distributions Be2in. <br /> <br /> (a) Member Survived by Designated Beneficiary. Except as otherwise provided, if the <br /> Member dies before the date distribution of his or her interest begins and there is a Designated <br /> Beneficiary, the Member's entire interest will be distributed, beginning no later than the time <br /> described in Section C.2(b )(i) or c.2(b )(ii), over the life of the Designated Beneficiary or over a <br /> period certain not exceeding: <br /> (i) unless the annuity starting date is before the first Distribution Calendar Year, the <br /> life expectancy of the Designated Beneficiary determined using the Beneficiary's age as of the <br /> C-6 <br /> NBl:508358,9 <br />