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calendar year, the life expectancy of the designated beneficiary determined using the beneficiary's age as of the beneficiary's birthday in the calendar year immediately following the calendar year of the member's death; or (b) if the annuity starting date is before the first distribution calendar year, the life expectancy of the designated beneficiary determined using the beneficiary's age as of his or her birthday in the calendar year that contains the annuity starting date. B. No Designated Beneficiary. If the member dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the member's death, distribution of the member's entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the member's death. C. Death of Surviving Spouse Before Distributions to Surviving Spouse Begin. If the member dies before the date distribution of his or her interest begins, the member's surviving spouse is the member's sole designated Beneficiary, and the surviving spouse dies before distributions to the surviving spouse begin, this section .520(d) will apply as if the surviving spouse were the member, except that the time by which distributions must begin will be determined without regard to section .520(a)(2)(A). 2.64.530 Direct Rollover Effective for distributions made after December 31, 1992, a distributee may elect to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover, which is a payment by the plan to the eligible retirement plan specified by the distributee. A. Eligible Rollover Distribution: An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under § 40I(a)(9) of the Internal Revenue Code; and effective for distributions after December 31, 2001, any hardship distribution and any other distribution(s) that is reasonably expected to total less than $200 during a year. For purposes of the $200 rule, a distribution from a designated Roth account and a distribution from other accounts under the plan are treated as made under separate plans. Any portion of a distribution that consists of after-tax employee contributions which are not includible in gross income may be transferred only to (1) for distributions made after December 31, 2001, a defined Restated Nonuniformed Pension Plan—City of University City Page 32