Sprint - Nextel 2011 Annual Report Download - page 248

(b) equals the sum of (i) the monthly amount of the survivor benefit which is actually paid to such surviving spouse
from such Qualified Pension Plan, as determined under the terms and conditions of such plan, including the restrictions
under such plan which are imposed in accordance with sections 415 and 401(a)(17) of the Code and excluding any
Deferred Compensation Plan Deferrals and any additional years of credited service specified in Section 5.1 for such
Participant and (ii) for Participants entitled to a mid-career pension enhancement under Section 5, the monthly amount o
f
the survivor benefit which is actually paid to such surviving spouse from any pension plan of the Participant’s previous
employers, if any, whether qualified under Section 401 of the Code or not.
In the event a surviving spouse eligible to receive a survivor benefit under this Section 8.2 dies before his or her actual
benefit commences as set forth above, no benefit shall be payable hereunder.
In the event the Participant dies after the annuity starting date of a portion of his or her benefit (such as the portion of the
benefit under Section 7), but before the annuity starting date of a portion of his or her benefit (such as the portion of the benefit
under Section 6), any benefit due the surviving spouse for the portion of the benefit for which the annuity starting date has not
occurred will be calculated as described above for such portion.
8.3 Benefit Commencement Date and Form of Payment for Surviving Spouse Benefits under Section 8.2.
(a) With respect to the Surviving Spouse benefits attributable to benefits accrued and vested before January 1,
2005 as described in §1.409A-6(a) of the Treasury Regulations (i.e., that are not subject to §409A), subject to Section
10.6, such survivor benefit shall commence as of the same date that the survivor benefit to such spouse under the
Qualified Pension Plan begins and shall be payable in the form of a single life annuity.
(b) With respect to the Surviving Spouse benefits attributable to benefits accrued or vested after December 31,
2004 as described in §1.409A-6(a) of the Treasury
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