Furthermore, in order to address the possibility that an employee with a shortened life expectancy could accelerate the annuity starting
date in order to avoid this rule, this
table is available only if, under the contract, no benefits are payable in any case in which the employee selects an annuity starting
date that is earlier than the
specified annuity starting
date under the contract and the employee dies less than 90 days after making that election, even if the employee's death occurs after his or her selected annuity starting
date.