B. DEATH BENEFITS TO NON-SPOUSE BENEFICIARIES.

If at the time of your death, you were not married, your beneficiary will be eligible for a lump sum death benefit, or one of the other benefit options that are available, as described in Section VII.B., subject to the following distribution rules.

If at the time of your death you have designated a non-spouse beneficiary, the distribution of death benefits provided by your individual account may be made over the life expectancy of your designated beneficiary but must commence on or before December 31 of the calendar year immediately following the year of your death. Your non-spouse beneficiary may be entitled to rollover any eligible distributions to an individual retirement account or individual retirement annuity. See section XI.B. in this booklet for more information. If you have not designated a beneficiary at the time of your death, and if you have no living spouse, children nor parents, your account will be distributed in full to your estate by December 31 of the calendar year containing the fifth anniversary of your death.