MMC Benefits Handbook
When the 409A BEP Benefit Commences
This sub-section describes the payment rules for a BEP benefit that was accrued or vested after December 31, 2004 following a Separation from Service due to a reduction in hours, an extended leave of absence, disability or death. It also describes the payment rules for a survivor benefit when paid to a surviving spouse, same-sex spouse or domestic partner. These BEP benefit payments are subject to Section 409A.