Pension Plan Highlights – Moore Wallace Table of Contents
Introduction Who Is Eligible What “Service” Means Your Pension Plan Benefit Calculating Your Pension Plan Benefit When You Receive Benefits Special Instances That May Impact Your Pension Plan Benefit Forms of Payment A Word About the Plan and Prior Plan Formulas About Taxes Applying for Benefits Situations Affecting Your Benefits Actuarial Assumptions Benefits Information, Distributions, and Administrative Reviews Claims and Appeals Procedures Administrative and Contact Information Your ERISA Rights
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Pension Plan – Moore Wallace   
Special Instances that May Impact Your Pension Plan Benefit
If You Die
If you die, what happens to your benefit depends on whether you have a vested benefit based on the career average pay formula, a pre-2001 frozen accrued benefit, or pre-1972 participant contributions (and interest) in the Plan. For each of these, your marital status at the time of your death, as well as whether you die before or after the Plan starts to pay benefits, also determines what happens to your pension benefit.
 | If you are married. If you are married, you are vested, and you die before your payments from the Plan begin, the Plan provides a preretirement death benefit to your surviving spouse.
The benefit is based on the benefit you accrued as of the date of your death or termination of employment (if earlier). Payments can begin on the first day of the month after your death, but not before the first day of the month in which you reach age 55. If you die before age 65, your surviving spouse can defer payments until any time up to the first of the month following your 65th birthday. If your spouse elects to begin receiving payments before the month after your 65th birthday, the benefit amount is reduced for early distribution.
The amount of the benefit is equal to the 50% survivor’s portion of a 50% qualified joint and survivor annuity that could have begun payments to you immediately before the day your spouse’s benefit was to begin. See the “Normal Forms of Payment” subsection under the “Forms of Payment” section for a description of the 50% qualified joint and survivor annuity.
If you elect to start to receive your payments in the form of a 100% joint and survivor annuity and you die before your payments begin, your spouse’s benefit will be the 100% survivor’s portion rather than the 50% survivor’s portion described above.
If the present value of your surviving spouse’s total benefit is $1,000 or less, payment is made automatically in a lump-sum payment to your spouse after your death.
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| If you are not married. The Plan does not pay a preretirement death benefit if you are not married and you die before payments from the Plan begin.
However, if you contributed to the Plan before January 1, 1972, you are not married, and you die before payments begin, the Plan pays your contributions (and the interest on those contributions) to your designated beneficiary. Contact the Benefits Center to request a new beneficiary form, or to confirm or update your beneficiary for pre-72 contributions (and interest).
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| If you die after you start to receive payments from the plan. If you die after you start to receive payments from the Plan, your beneficiary will receive a pension benefit only if you elected a joint and survivor annuity form of payment. |
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