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I 1 beneficiary by December 31 of the calendar year containing the fifth anniversary of the member's death. t 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, t 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 date distributions actually commence. C. Forms of Distribution: Unless the member's interest is distributed in the i form of an annuity purchased from an insurance company or in a single i 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 t 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 k 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: is 1. The annuity distributions will be paid in periodic payments made 1 at intervals not longer than one year; 1 2. The distribution period will be over a life (or lives) or over a 1 period certain not longer than the period described in section . 2.62.525 or 2.62.527; i 1 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 r