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the IRS regulations. Any part of the member's interest which is in the form of an individual account described in Code §414(k) will be distributed in a manner satisfying the requirements of Code §401(a)(9) and the IRS regulations that apply to individual accounts. 2.62.522 Required Minimum Distributions — Determination of Amount to be Distributed Each Year A. General Annuity Requirements. If the member's interest is paid in the form of annuity distributions under the plan, payments under the annuity will satisfy the following requirements: 1. The annuity distributions will be paid in periodic payments made at intervals not longer than one year; 1 2. The distribution period will be over a life (or lives) or over a period certain not longer than the period described in section . 2.62.525 or 2.62.527; 3. Once payments have begun over a period certain, the period certain will not be changed even if the period certain is shorter than the maximum permitted; 4. Payments will either be nonincreasing or increase only as follows: (1) by an annual percentage increase that does not exceed the annual percentage increase in a cost-of-living index based on prices of all items and issued by the Bureau of Labor Statistics; (2) to the extent of the reduction in the amount of the member's payments to provide for a survivor benefit upon death, but only if the beneficiary whose life was being used to determine the distribution period described in section 4 dies; (3) to provide cash refunds of employee contributions upon the member's death; or (4) to pay increased benefits that result from a plan amendment. B. Amount Required to be Distributed by Required Beginning Date. The amount that must be distributed on or before the member's required beginning date (or, if the member dies before distributions begin, the date distributions are required to begin under section 2.62.520.B.1 or .2 is the payment that is required for one payment interval. The second payment need not be made until the end of the next payment interval even if that payment interval ends in the next calendar year. Payment intervals are the periods for which payments are received, e.g., bi-monthly, monthly, semi- annually, or annually. All of the member's benefit accruals as of the last day of the first distribution calendar year will be included in the calculation of the amount of the annuity payments for payment intervals ending on or after the member's required beginning date. Restated Police Pension Plan—City of University City Page 32