(a) In general. These rules (§§ 4022.101 through 4022.104) apply only if you die—

1. (1) Required payments for future periods. Without having received all required payments for future periods under a form of annuity promising that, regardless of a participant's death, there will be annuity payments for a certain period of time (e.g., a certain-and-continuous annuity) or until a certain amount is paid (e.g., a cash-refund annuity or installment-refund annuity);
2. (2) No surviving beneficiary. Without a surviving beneficiary designated to receive the payments described in paragraph (a)(1) of this section; and

3. (3) Time of death.

   1. (i) On or after the date we take over your plan (as trustee); or
   2. (ii) Before the date we take over your plan, to the extent that, by that date, the plan administrator has not paid any required payments for future periods.