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ARTICLE IV <br />DISTRI13UTIONS <br />4.1 Distribution of Benefits. <br />(a) Benefits shall become distributable to a Participant (or the Participant's <br />Beneficiary in case of the Participant's death) upon the Participant's Break in <br />Employment, The amount of the benefits distributable to a Participant shall be the vested <br />amount credited to such Participant's Account as of the most recent Valuation Date. <br />Notwithstanding any other provision of this Plan, all distributions shall be in the form of <br />a single cash lump sum paid as soon as administratively practicable after the date benefits <br />become distributable. <br />(b) In the event of the death of a Participant prior to distribution, distribution <br />of the Participant's vested Account shall be made to his or her Beneficiary in a cash lump <br />sum as soon as practicable after the Participant's death, but in no event later than the last <br />day of the calendar year following the calendar year in which the death occurs. <br />(c) This Plan is subject to the minimum distribution requirements contained in <br />Code Section 457(d)(2) and 401(a)(9) and the regulations thereunder. These <br />requirements are set forth in Appendix A of this Plan. <br />4.2 In Service Distributions <br />In accordance with Section 457(e)(9)(A), a Participant who is no longer eligible <br />to participate because he is no longer in the class of Eligible .Employees, but who has not <br />terminated employment with the Employer, shall be eligible for a limited in-service <br />distribution if (i) the Participant's benefit is not more than five thousand dollars <br />($5,000,00), (ii) no amount has been deferred under this Plan for the Participant during <br />NRI:564577.3 55A-52 <br />