The provisions of this Article will apply with respect to distributions under the Plan made for calendar years beginning on or after January 1, 2006.  With respect to distributions under the Plan made for calendar years beginning on or after January 1, 2002 and prior to the effective date of the application of the Treasury Regulations under Code Section 401(a)(9) that were finalized on June 15, 2004, the Plan used the 1987 proposed regulations.