Laserfiche WebLink
trust described in Section 401(a) of the Code, an annuity plan described in Section <br />403(a) of the Code, an eligible deferred compensation plan described in Section <br />457(b) of the Code which is maintained by an eligible employer described in <br />Section 457(Q)(1)(A) of the Code, or an annuity contract described in Section <br />403(b) that accepts the distributes's Eligible Rollover Distribution. With respect <br />to Eligible Rollover Distributions made on or after January 1, 2008, "Eligible <br />Retirement Plan" shall also include a Roth IRA as described in Section 403A(b) <br />of the Code, provided that the distributee is not restricted from making such a <br />rollover from the Plan to a Roth IRA pursuant to Section 408A(c) of the Code. <br />A distributee includes an Employee or former Employee. In addition, the <br />Employee's or former Employee's surviving spouse and the Employee's or <br />former Employee's spouse or former spouse who is the Alternate Payee under a <br />Qualified Domestic Relations Order, as defined in Section 414(p) of the Code, are <br />distributees with regard to the interest of the spouse or former spouse. In addition, <br />a Beneficiary other than an individual described in the preceding sentence is a <br />distributee with regard to the interest of the Participant, subject to the limitation <br />that an Eligible Retirement Plan with respect to such distributee is an individual <br />retirement account or individual retirement annuity that will be treated as an <br />inherited individual retirement account or annuity under Section 402(e)(l 1) of the <br />Code. <br />(iii) Direct Rollover. A Direct Rollover is a payment by the Plan to the <br />Eligible Retirement Plan specified by the distributee. <br />N131:564577.3 55A-55 <br />