The required beginning date of distributions that reflect the entire interest of the judge shall be as follows:
(a) In the case of a lump-sum distribution to the judge, the lump-sum payment shall be made not later than April 1 of the calendar year following the later of the calendar year in which the judge attains the age prescribed by Section 401(a)(9) of the Internal Revenue Code or the calendar year in which the judge terminates employment.
(b) In the case of a program payment payable on account of the judge’s death, the distribution shall be made no later than December 31 of the calendar year in which the fifth anniversary of the judge’s date of death occurs unless the beneficiary is the judge’s spouse in which case distributions shall commence on or before the later of either:
(1) December 31 of the calendar year immediately following the calendar year in which the judge dies.
(2) December 31 of the calendar year in which the judge would have attained the age prescribed by Section 401(a)(9) of the Internal Revenue Code.