Comcast 2013 Annual Report Download - page 309

SCHEDULE A
MINIMUM DISTRIBUTION REQUIREMENTS
1. General Rules .
(A) Effective Date . The provisions of this Schedule A will apply for purposes of determining required minimum
distributions for calendar years beginning on or after January 1, 2003.
(B) Precedence . The requirements of this Schedule A will take precedence over any inconsistent provisions of the Plan.
(C) Requirements of Treasury Regulations Incorporated . All distributions required under this Schedule A will be
determined and made in accordance with the Treasury Regulations under section 401(a)(9) of the Code.
(D) TEFRA Section 242(b)(2) Elections
. Notwithstanding the other provisions of this Schedule A, distributions may be
made under a designation made before January 1, 1984, in accordance with section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act
(TEFRA) and the provisions of the Plan that relate to section 242(b)(2) of TEFRA.
2. Time and Manner of Distribution .
(A) Required Beginning Date . The Participant’s entire interest will be distributed, or begin to be distributed, to the
Participant no later than the Participant’s Required Beginning Date.
(B) Death of Participant Before Distributions Begin . If the Participant dies before distributions begin, the Participant’s
entire interest will be distributed, or begin to be distributed, no later than as follows:
(1) If the Participant’s surviving Spouse is the Participant’s sole Designated Beneficiary, then distributions
to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died,
or by December 31 of the calendar year in which the Participant would have attained Age 70
1
⁄
2
, if later.
(2) If the Participant’s surviving Spouse is not the Participant’s sole Designated Beneficiary, then
(a) distributions to the Designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which
the Participant died or (b) the Designated Beneficiary’s entire interest shall be distributed by December 31 of the calendar year containing the
fifth anniversary of the Participant’s death.
(3) If there is no Designated Beneficiary as of September 30 of the year following the year of the
Participant’s death, the Participant’
s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the
Participant’s death.
(4) If the Participant’s surviving Spouse is the Participant’s sole Designated Beneficiary and the surviving
Spouse dies after the Participant but before distributions to the surviving Spouse begin, this Section 2(B), other than Section 2(B)(1), will apply
as if the surviving Spouse were the Participant.
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