Question 24 How does one determine the ADP value when an employee lists a spouse and a corporation as designated beneficiaries of the qualified plan? A. By the employee's remaining life expectancy (SL table) in the calendar year of death. B. By the employee's remaining life expectancy (UL Table) in the calendar year of death. C. By the spouses remaining life expectancy (SL Table) in the calendar year of the employee's death. D. By the spouse's remaining life expectancy (UL Table) in the calendar year of death