This excerpt taken from the BBBY 8-K filed Jan 5, 2006.
6.2 Distributions from an In-Service Account.
In-Service Account payouts shall begin as soon as administratively feasible but no later than sixty (60) days following January 1 of the calendar year designated by the Participant, on a properly submitted Deferral Election, and are payable in either a lump-sum payment or substantially equal annual installments, as described in Section 6.4 below, over a period of up to five (5) years as elected by the Participant in his or her Deferral Election. If a Participant has an In-Service Account(s) at the time of his or her Retirement, said Account(s) shall be distributed in
a lump sum as soon as administratively feasible but no later than sixty (60) days following the Participants Retirement, subject to Section 6.10 below.