The Excess Plan PPA Benefit is not reduced for early commencement.
The second lump sum is 100% of the Participants Excess Plan PPA Benefit.
The pre-retirement death benefit for a Participant described in Section 2.14(d) is equal to 100% of the Excess Plan PPA Benefit.
The PPA Benefit offset which is used to calculate the Excess Plan PPA Benefit is also calculated using pay credits earned beginning on the date of participation in this Plan and total years of vesting service.
A Participant who enters this Plan after 2007 and who accrues a benefit under the Retirement Plan after 2007 under the PPA Benefit formula has an Excess Plan PPA Benefit based on pay credits earned beginning on the date of the Participants commencement of participation in this Plan and total years of vesting service with the Corporation and its Affiliates earned before, during and after participation in this Plan.