eligible designated beneficiary, (II) such portion will be distributed (in accordance with regulations) over the life of such eligible designated beneficiary (or over a period not extending beyond the life expectancy of such beneficiary), and (III) such distributions begin not later than 1 year after the date of the employee’s death or such later date as the Secretary may by regulations prescribe, for purposes of clause (i), the portion referred to in subclause (I) shall be treated as distributed on the date on which such distributions begin. (v) Special rule for surviving spouse of employee If the eligible designated beneficiary is the surviving spouse of the employee— (I) the date on which the distributions are required to begin under clause (iv)(III) shall not be earlier than the date on which the employee would have attained age 70½, and (II) if the surviving spouse dies before the distributions to such spouse begin, this subparagraph shall be applied as if the surviving spouse were the employee. (vi) Rules upon death of eligible designated beneficiary If an eligible designated beneficiary dies before the portion of the employee’s interest to which clause (i) applies which is payable to (or for the benefit of) such eligible designated beneficiary is entirely distributed, the exception under clause (iv) shall not apply to any beneficiary of such eligible designated beneficiary and the remainder of such portion shall be distributed within 5 years after the death of such eligible designated beneficiary. (vii) Safe harbor for plan administrator reliance on designated beneficiary certification A defined contribution plan shall not be treated as failing to meet the requirements of this paragraph in the case of any failure to make a required minimum distribution for a calendar year if— (I) the aggregate value of a designated beneficiary’s entire interest acquired by such beneficiary during the calendar year under all such plans of the employer by reason of the death of the employee does not exceed the dollar amount