A. PRE-RETIREMENT SURVIVOR ANNUITY.

If you die before retirement or withdrawal of your individual account, and you are married at the time of your death, the Plan will use your individual account balance to purchase a pre-retirement survivor annuity from an insurance company or other entity at then current market rates to provide lifetime benefits for your surviving spouse. Upon your death your spouse may waive the Preretirement Survivor Annuity and instead elect an immediate payment in a lump sum, or one of the other benefit options that are available as described in Section VII.B in this booklet. Your spouse could, however, elect to defer receipt of death benefits under the Plan but, pursuant to IRS minimum distribution requirements, would have to commence receiving benefits by April 1 following the date you would have attained 70½.