If a vested employee or vested former employee dies and is survived by a spouse to whom the employee had been married for a least one year immediately preceding death, such surviving spouse shall be eligible for a surviving spouse benefit at the time the deceased employee would have reached age eligibility. This Surviving Spouse benefit shall be calculated at fifty percent (50%) of the Joint & Survivor annuity for which the deceased employee would have received upon reaching age eligibility as well as any qualifying spouse allowance subject to early retirement reductions if the surviving spouse elects to received benefits prior to the month in which the deceased employee would have reached Normal Retirement age (see Policy 6020).