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401(a)(9) of the Code and Section 1,401(a)(9)-I, Q&A-4, of the Treasury <br />Regulations. <br />(B) Distribution Calendar Year. A calendar year for which a minimum <br />distribution is required. For distributions beginning before the Member's death, <br />the first distribution calendar year is the calendar year immediately preceding the <br />calendar year that contains the Member's Required Beginning Date. For <br />distributions beginning after the Member's death, the first distribution calendar <br />year is the calendar year in which distributions are required to begin pursuant to <br />Section 4.3(b)(2)(B). <br />(C) Life Expectancy, Life expectancy as computed by use of the Single <br />Life Table in Section 1.401(a)(9)-9 of the Treasury Regulations. <br />(D) Required Beginning Date. The date set forth in Section 4.3(a). <br />4.4 Cash Out of Small Benefits <br />If the Actuarial Equivalence of a Member's Normal Retirement Benefit is less than <br />$5,000 at the time of termination of employment, such benefit shall be paid as a single cash lump <br />sum, if authorized by the Plan Administrator, in lieu of any other benefits hereunder, <br />4.5 Actuarial Equivalence <br />Actuarial Equivalence shall be determined using the mortality assumption based on the <br />1.983 Group Annuity Mortality (GAM) table and the interest assumption shall be 6% per annum. <br />4.6 Direct Rollovers <br />(a) Notwithstanding any provision of the Plan to the contrary that would otherwise limit a <br />distributee's election under this Plan, a distributes may elect, at the time and in the manner <br />prescribed by the Plan Administrator, to have any portion of an eligible rollover distribution paid <br />NE31:7904202 1 8 <br />