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B. Period Certain Annuities. Unless the member's spouse is the sole <br /> designated beneficiary and the form of distribution is a period certain and <br /> no life annuity, the period certain for an annuity distribution commencing <br /> during the member's lifetime may not exceed the applicable distribution <br /> period for the member under the uniform lifetime table set forth in <br /> §1.401(a)(9)-9 of the IRS regulations for the calendar year that contains <br /> the annuity starting date. If the annuity starting date precedes the year in <br /> which the member reaches age 70, the applicable distribution period for <br /> the member is the distribution period for age 70 under the Uniform <br /> Lifetime Table set forth in §1.401(a)(9)-9 of the IRS regulations plus the <br /> excess of 70 over the age of the member as of the member's birthday in <br /> the year that contains the annuity starting date. If the member's spouse is <br /> the member's sole designated beneficiary and the form of distribution is a <br /> period certain and no life annuity, the period certain may not exceed the <br /> longer of the member's applicable distribution period, as determined under <br /> this section 4.2, or the joint life and last survivor expectancy of the <br /> member and the member's spouse as determined under the Joint and Last <br /> Survivor Table set forth in §1.401(a)(9)-9 of the IRS regulations, using the <br /> member's and spouse's attained ages as of the member's and spouse's <br /> birthdays in the calendar year that contains the annuity starting date. e; <br /> 2.62.527 Required Minimum Distributions — Requirements For Minimum <br /> Distributions If Member Dies Before Distributions Begin <br /> A. Member Survived by Designated Beneficiary. If the member dies before <br /> 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 <br /> later than the time described in section .520(a)(2)(A) or .520(a)(2)(B), <br /> over the life of the designated beneficiary or over a period certain not s <br /> exceeding (a) unless the annuity starting date is before the first distribution <br /> calendar year, the life expectancy of the designated beneficiary determined <br /> using the beneficiary's age as of the beneficiary's birthday in the calendar <br /> year immediately following the calendar year of the member's death; or <br /> (b) if the annuity starting date is before the first distribution calendar year, <br /> the life expectancy of the designated beneficiary determined using the z" <br /> beneficiary's age as of his or her birthday in the calendar year that <br /> contains the annuity starting date. <br /> B. No Designated Beneficiary. If the member dies before the date <br /> distributions begin and there is no designated beneficiary as of September <br /> 30 of the year following the year of the member's death, distribution of the <br /> member's entire interest will be completed by December 31 of the F <br /> calendar year containing the fifth anniversary of the member's death. F <br /> C. Death of Surviving Spouse Before Distributions to Surviving Spouse <br /> Begin. If the member dies before the date distribution of his or her interest <br /> begins, the member's surviving spouse is the member's sole designated <br />