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.
If you have a Grandfathered BEP Benefit (a BEP benefit accrued and vested prior to January 1, 2005) different rules govern the time and form of payment of that portion of your BEP benefit. See "Grandfathered BEP Benefit."