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2. Federal and state income tax withholding and tax reporting that is applicable at the time of the distribution will be performed and sent to the Participant or beneficiary for each benefit payment from the Plan. 3. The income tax withholding will be forwarded to the Internal Revenue Service and appropriate state governmental entities, and will be completed by the applicable due dates. 4. Information will be provided to the Internal Revenue Service annually showing an accounting of all Participants who have received distributions during the previous calendar year. A similar report will be provided to Plan Sponsor. M. Qualified Domestic Relations Orders If the Plan accepts QDROs, Plan Sponsor hereby instructs Great -West to complete an administrative review of all Plan Sponsor - approved QDROs submitted on or after the Effective Date, to ensure that Great -West can determine the amount of the alternate payee's award, mailing address, and social security number. Great -West will establish an alternate payee account or process a distribution pursuant to the terms of the QDRO, the Plan and /or the Code requirements in effect on the date of the distribution, and a distribution request received in good order and in a manner satisfactory to Great - West. Plan Sponsor hereby instructs Great -West to determine the amount payable to the alternate payee based solely on the Participant account records on Great - West's recordkeeping system. N. Sample Plan Document and Adoption Agreement Great -West shall offer a sample Plan document, an adoption agreement, and any Plan document amendments that may be required due to change in applicable law, prior to the date required. 0. Rollovers from Other Eligible Retirement Plans If the Plan accepts rollovers from other eligible retirement plans, including IRAs, separate accounts will be maintained for such rollovers. Other accounts may be established from time to time as required for Plan administration. P. Code Section 402(f) Notice Great -West shall provide Participants with the IRS model notice, as amended from time to time, pursuant to Code §4020. Q. Monitoring the Deferral Limits Great -West shall monitor Participants' total deferrals under the Plan for the calendar year and shall notify Plan Sponsor at the end of the calendar year of any Participants exceeding permitted deferral limits established under Code §457(b). Any distributions made to correct excess deferrals will be appropriately tax reported. Great -West shall provide assistance in calculating catch -up contributions. Plan Sponsor acknowledges that Participants are fully responsible for any catch -up calculations. III. ENHANCED SIGNATURELESS RECORDKEEPING SERVICES A. General Requirements This Section III. describes certain services under which Great -West will process Participant requests without obtaining Plan Sponsor signature or other specific approval. In doing so, Great -West will not exercise any fiduciary authority or make any discretionary determinations. Rather, this Agreement will act as a one -time, blanket instruction and approval by Plan Sponsor for Great -West to process all Participant requests that meet the stated criteria. In order to receive the enhanced, signatureless services detailed in this Section III., Plan Sponsor must utilize the PSC and must provide all necessary information in a PDI file. Plan Sponsor must also provide any additional information or instructions as required by, and in a form acceptable to, Great -West. In addition, in most cases, Great -West must be the sole recordkeeper for the Plan. If at any time Plan Sponsor does not meet these general requirements, or does not meet the specific requirements of any service described in this Section III., Great -West shall City of Santa Ana Services Agreement 4 -16 -14 (one -year term) Page 9