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f the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the member died, or by December 31 of the calendar year in which the member would have attained age 70V2, if later. 2. If the member's surviving spouse is not the member's sole designated beneficiary, then subject to section 2.62.520.B.5 below distributions to the designated beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the member died. 3. If there is no designated beneficiary as of September 30 of the year following the year of the member's death, the member's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the member's death. 4. If the member's surviving spouse is the member's sole designated beneficiary and the surviving spouse dies after the member but before distributions to the surviving spouse begin, this section, other than section 2.62.520.B.1, will apply as if the surviving spouse were the member. 5. If the member dies before distributions begin and there is a designated beneficiary, distribution to the designated beneficiary is not required to begin by the date specified in sections 2.62.520.13.1 or .2 if the member's entire interest is distributed to the designated beneficiary by December 31 of the calendar year containing the fifth anniversary of the member's death. For purposes of this section and section 2.62.520.C, unless section 2.62.520.B.4 applies, distributions are considered to begin on the member's required beginning date. If section 2.62.520.B.4 applies, %p distributions are considered to begin on the date distributions are required to begin to the surviving spouse under section 2.62.520.B.1. If annuity payments irrevocably commence to the member before the member's required beginning date (or to the member's surviving spouse before the date distributions are required to begin to the surviving spouse under section 2.62.520.B.1, the date distributions are considered to begin is the r' date distributions actually commence. C. Forms of Distribution: Unless the member's interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance with sections 2.62.522 and 2.62.525. If the member's interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of Code §401(a)(9) and Restated Police Pension Plan—City of University City Page 31