If you die before you have begun receiving your benefits, the amount in your accounts will be distributed to your designated beneficiary under one of the following methods: die before you have begun receiving your benefits, the Trustee will pay your vested account balance to your beneficiary in the form (lump sum, installments, or a combination) that you elected in writing before your death. If you made no written election, the form of distribution will be elected by your beneficiary in writing from the optional methods of payment described in "Forms of distribution of benefits."

Payments to your surviving spouse are required to begin by December 31 of the year following the year of your death or by December 31 of the year in which you would have attained age 72 (or age 73 if you were born after December 31, 1950), if later. Payments to an "eligible" designated beneficiary other than your spouse are required to begin by December 31 of the year following the year of your death unless you or your beneficiary elects by December 31 of the year following the year of your death to apply the "ten-year rule." If the ten-year rule is elected, your entire vested account balance must be distributed no later than December 31 of the year containing the tenth anniversary of your death. An "eligible" designated beneficiary is your spouse, your child under age 21, a disabled or chronically ill individual, or any other individual who is not more than ten years younger than you. Generally, payments to a designated beneficiary who is not an "eligible" designated beneficiary must be completed no later than the end of the calendar year that includes the tenth anniversary of your death.

If you die while receiving your benefits in the form of installment payments, payments will continue to your beneficiary according to the same schedule of installment payments until the amount in your accounts has been completely distributed. Your beneficiary may instead choose to receive the remaining benefits in a lump sum payment.