Comcast 2013 Annual Report Download - page 271

5.12.3. If the Account is payable over the joint and survivor life expectancy of the Participant and a beneficiary other
than the Participant’s Spouse, the Participant shall elect, on a form supplied by the Committee, whether or not the Participant’s own life
expectancy shall be recalculated. The life expectancy of the beneficiary shall not be recalculated after the Benefit Commencement Date.
5.12.4. If the Account is payable over the life expectancy of a beneficiary other than the Participant’s Spouse, such life
expectancy shall not be recalculated after the Benefit Commencement Date.
5.12.5. If a Participant or a Participant’s Spouse fails to make an election under this Section, his life expectancy shall
not be recalculated after his Benefit Commencement Date.
Section 5.13. Transfer of Account to Other Plan .
5.13.1. (a) Except to the extent otherwise provided by section 401(a)(31) of the Code and regulations thereunder, a
Participant or beneficiary entitled to receive a distribution from the Plan, either pursuant to this Article or pursuant to Article VIII, may direct the
Committee to have the Trustee transfer the amount to be distributed directly to:
(1) an individual retirement account described in section 408(a) of the Code,
(2) a Roth individual retirement account described in section 408A of the Code,
(3) an individual retirement annuity described in section 408(b) of the Code (other than an
endowment contract),
(4) a qualified retirement plan described in section 401(a) of the Code, the terms of which permit the
acceptance of rollover contributions,
(5) an annuity plan described in section 403(a) of the Code, or
(6) an annuity contract described in section 403(b) of the Code and an eligible plan under section 457
(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision
of a state and which agrees to separately account for amounts transferred into such plan from this Plan.
(b) Non-Spouse beneficiary rollover right.
(1) For distributions after December 31, 2009, a non-Spouse beneficiary who is a “designated
beneficiary” under section 401(a)(9)(E) of the Code and the regulations thereunder, by a direct rollover, may rollover all or any portion of his or
her distribution to an individual retirement account which the beneficiary establishes for purposes of
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