Period certain.
Period certain. If, as of the employee's birthday in the year that contains the annuity starting date, the age of the employee is under 70, the following rule applies in applying the rule in paragraph (a) of A3 of this section. The applicable distribution period for the employee is the distribution period for age 70, determined in accordance with the Uniform Lifetime Table in 1.401(a)(9)9(c), plus the excess of 70 over the age of the employee as of the employee's birthday in the year that contains the annuity starting date.