Help for item E.20.

GENERAL:

Select the amount of death benefit in this E.20. The options are described in the Basic Plan Document Section 7.02(c).

BASIC PLAN DOCUMENT:

Section 7.02(c) Death Benefit

(c) Death. The Beneficiary of a Participant who dies after his Annuity Starting Date shall be entitled to the death benefits, if any, available under the form of benefit selected by the Participant. Upon the death of a married Participant before his Annuity Starting Date, the Participant's surviving spouse, if any, will receive a Qualified Preretirement Survivor Annuity. The Adoption Agreement may provide other death benefits which are available to a married Participant's beneficiary only if such alternative benefit is selected pursuant to a qualified election pursuant to Section 7.04 and the value of such benefit shall not be less than the actuarial equivalent of the Qualified Preretirement Survivor Annuity.

(1) The death benefits specified in the Adoption Agreement shall have the following meanings:

(A) Qualified Preretirement Survivor Annuity. The Participant's surviving spouse, if any, will receive a Qualified Preretirement Survivor Annuity.

(B) Accrued Benefit - Any Beneficiary. The Participant's Beneficiary specified in the Adoption Agreement will be eligible to receive a benefit equal to the Actuarial Equivalent of the Participant's Accrued Benefit determined as of the Participant's death reduced for early commencement, if necessary.

(C) Percentage of Accrued Benefit. The Participant's Beneficiary specified in the Adoption Agreement will be eligible to receive a benefit equal to the percentage of the Actuarial Equivalent of the Participant's Accrued Benefit specified in the Adoption Agreement determined as of the Participant's death reduced for early commencement, if necessary.

(D) Multiple of Monthly Benefit. The Participant's Beneficiary specified in the Adoption Agreement will be eligible to receive a benefit equal to the multiple of the monthly amount of the benefit specified in the Adoption Agreement determined pursuant to Article 4 (as limited by Articles 5 and 6) determined as of the Participant's death (without reduction for early commencement).

(2) Procedures. The Plan Administrator may establish procedures regarding the payment of death benefits, which may include the evidence required to demonstrate proof of death.

(3) Optional Forms. In addition to the benefits described in Subsection (1), the Participant's beneficiary may, to the extent permitted in the Adoption Agreement, elect pursuant to Section 7.04 to receive the death benefit in one of the following forms. Such forms shall be the Actuarial Equivalent of the monthly form described in Subsection (1). The optional forms of death benefits specified in the Adoption Agreement shall have the same meanings as set forth in Section 7.02(b).

(4) Beneficiary Designation Right. Except as provided in Section 7.04 and to the extent the form of benefit so provides, each Participant, and if applicable Beneficiary, shall have the right to designate one or more primary and one or more secondary Beneficiaries to receive any benefit becoming payable upon such individual's death to the extent provided in the Adoption Agreement. All Beneficiary designations shall be in writing in a form satisfactory to the Plan Administrator and shall only be effective when filed with the Plan Administrator during the Participant's lifetime (or if the Participant has died, during the lifetime of the Beneficiary of such Participant who desires to designate a further Beneficiary). Except as provided in Section 7.04, each Participant (or Beneficiary) shall be entitled to change his Beneficiaries at any time and from time to time by filing written notice of such change with the Plan Administrator. In the event that the Participant fails to designate a Beneficiary, or in the event that the Participant is predeceased by all designated primary and secondary Beneficiaries, the death benefit shall be payable to the Participant's spouse if then surviving, and if not, to his children in equal shares and if none, to the executor or administrator of his estate

The foregoing is only intended to be a brief overview of applicable plan provisions. You should carefully review the entire Adoption Agreement and the entire Basic Plan Document to ensure that your responses to the Adoption Agreement questions accurately reflect the intended design of the plan.

DeathBenAmt