Pre-Retirement Death Benefit       Pre-Retirement Death Benefit     Normal Death Benefit     Surviving Spouse Benefit     To Do List
Surviving Spouse Benefit	The Surviving Spouse Benefit is payable for participants who are vested, and have been married at least one year as of the date of death , or a Qualified Domestic Partnership on file for at least one year as of the date of death. Benefit Amount Surviving Spouse Benefit is the amount of the survivor portion of the 50% Joint and Survivor Life Annuity benefit as if the Participant had retired on the first of the month following his/her date of death OR the earliest retirement date, whichever is later. This monthly benefit would be payable to the surviving spouse for her/his lifetime and would cease upon the spouse’s death. Payable to Whom The surviving spouse or Qualified Domestic Partner of the Participant, as long as the requirements are met. This benefit is payable to the surviving spouse, unless there is a beneficiary designation made by the Participant with spousal consent. Payment Options Surviving Spouse Benefit as a monthly benefit for the lifetime of the surviving spouse/Qualified Domestic Partner; or As a lump sum to the surviving spouse/Qualified Domestic Partner, only with notarized consent and waiver of the Surviving Spouse Benefit. The lump sum is the greater of: Normal Death Benefit, or Actuarial present value of the Surviving Spouse Benefit. The lump sum payment can be made directly to the surviving spouse/Qualified Domestic Partner. The surviving spouse can roll over the lump sum into an Individual Retirement Account or other Eligible Retirement Plan. A Qualified Domestic Partner does not have the option to roll over the lump sum. If the lump sum amount is $15,000 or greater, the surviving spouse/Qualified Domestic Partner can choose to receive the lump sum in installments over a period of 5, 10, 15, or 20 years (based on specified factors at 7% interest). The surviving spouse can roll over the lump sum installment payment that is 5 years into an Individual Retirement Account or other Eligible Retirement Plan. A Qualified Domestic Partner does not have the option to roll over the installments. If the surviving spouse/Qualified Domestic Partner dies before the installment payments are completed, the remaining unpaid installments will be paid in a lump sum to the surviving spouse’s/Qualified Domestic Partner’s estate or heirs at law.