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with the terms of this Plan and the Qualified Domestic Relations Order. Such an <br />order may provide for payment to the Alternate Payee prior to the Participant's <br />Break in Employment. <br />4.4 Direct Rollovers. <br />(a) Availability. Notwithstanding any provision of the Plan to the contrary <br />that would otherwise limit a distributee's election under this Plan, a distributee may elect, <br />at the time and in the manner prescribed by the Employer, to have any portion of an <br />Eligible Rollover Distribution paid directly to an Eligible Retirement Plan specified by <br />the distributee in a Direct Rollover. <br />(b) Definitions. For purposes of this Section 4.4, the following terms shall <br />have the meanings set forth below. <br />(i) Eligible Rollover Distribution. An Eligible Rollover Distribution <br />is any distribution of all or any portion of the balance to the credit of the <br />distributee, except that an Eligible Rollover Distribution does not include: any <br />distribution that is one of a series of substantially equal periodic payments (not <br />less frequently than annually) made for the life (or life expectancy) of the <br />distributee or the joint lives (or joint life expectancies) of the distributee and the <br />distributee's designated beneficiary, or for a specified period of ten years or more; <br />any distribution to the extent such distribution is required under Section 401(a)(9) <br />of the Code, any hardship distribution, and the portion of any distribution that is <br />not includible in gross income. <br />(ii) Eligible Retirement Plan. An Eligible Retirement Plan is an <br />individual retirement account described in Section 408(a) of the Code, an <br />individual retirement annuity described in Section 408(b) of the Code, a qualified <br />NB 1:564577.3 <br />55A-50