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(1) unless the benefit commencement date is before the first <br />distribution calendar year, the life expectancy of the designated <br />Beneficiary is determined using the Beneficiary's age as of the <br />Beneficiary's birthday in the calendar year immediately following the <br />calendar year of the Member's death; or <br />(11) if the benefit commencement date is before the first <br />distribution calendar year, the life expectancy of the designated <br />Beneficiary is determined using the Beneficiary's age as of the <br />Beneficiary's birthday in the calendar year that contains the benefit <br />commencement date. <br />(B) If the Member dies before the date distributions begin and there is no <br />designated Beneficiary as of September 30 of the year following the year of the <br />Member's death, distribution of the Member's entire interest will be completed by <br />December 31 of the calendar year containing the fifth anniversary of the <br />Member's death. <br />(C) 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 />Beneficiary, and the surviving spouse dies before distributions to the surviving <br />spouse begin, this Section 4.3(b)(5) will apply as if the surviving spouse were the <br />Member, except that the time by which distributions must begin will be <br />determined without regard to Section 4.3(b)(2)(B)(1). <br />(6) Definitions <br />(A) Designated Beneficiary. The individual who is designated as the <br />Beneficiary Linder Section 2.5 and is the designated Beneficiary under Section <br />NB 1:790 420.2 17 <br />