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annually. All of the Member's benefit accruals as of the last day of the first <br />distribution calendar year will be included in the calculation of the amount of the <br />annuity payments for payment intervals ending on or after the Member's <br />Required Beginning Date, <br />(C) Any additional benefits accruing to the Member in a calendar year <br />after the first distribution calendar year will be distributed beginning with the first <br />payment interval ending in the calendar year immediately following the calendar <br />year in which such amount accrues. <br />(4) Requirements For Annuity Distributions That Commence During Member's <br />Lifetime <br />(A) If the Member's interest is being distributed in the form of a benefit <br />described in Section 4.2 for the joint lives of the Member and a nonspouse <br />Beneficiary, annuity payments to be made on or after the Member's Required <br />Begiiining Date to the designated Beneficiary after the Member's death must not <br />at any time exceed the applicable percentage of the annuity payment for such <br />period that would have been payable to the Member using the table set forth in <br />Q&A-2 of Section 1,401(a)(9)-6 of the Treasury Regulations. If the form of <br />distribution combines a benefit described in Section 4.2 for the Joint lives of the <br />Member and a nonspouse Beneficiary and a fixed -term payout annuity, the <br />requirement in the preceding sentence will apply to annuity payments to be made <br />to the designated Beneficiary after the expiration of the fixed -term payout period. <br />(B) Unless the Member's spouse is the sole designated Beneficiary and <br />the fora -i of distribution is a fixed -term payout annuity, the fixed -tens payout <br />period for an annuity distribution commencing during the Member's lifetime may <br />N[31:790420.22 1 5 <br />