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Plan Sponsor further instructs Great -West to process, without Plan Sponsor's further approval, all requests, received in good order and in a manner acceptable to Great -West, for distributions from Alternate Payee accounts established before or after the Effective Date. Plan Sponsor instructs Great -West to calculate any Alternate Payee's QDRO amount based solely on the Participant's account records on Great -West's reeordkeeping system, and to reject any QDRO that specifies a valuation date prior to the Effective Date. Plan Sponsor agrees to make determinations with respect to any orders received that are not materially similar to the model QDRO form for reasons other than the inclusion of a valuation date that precedes the Effective Date." 4. A new Section J. shall be added to the end of Section IIh as follows: "J Distributions Due to Unforeseeable Emeroencies Plan Sponsor hereby instructs and authorizes Great -West to process, without Plan Sponsor's further approval, all Participant requests, received in good order and in a manner acceptable to Great -West, for distributions due to unforeseeable emergency resulting in a severe financial hardship to the Participant or Beneficiary that cannot be alleviated by any other means available to the Participant. Great -West shall only process such requests if they meet the safe harbor defined in the Treasury Regulations, as described below. Plan Sponsor further Instructs Great -West to rely on any and all representations made by a Participant in a request, The following situations shall qualify for a distribution under this section: 1. An illness or accident of the Participant or Beneficiary, the Participant's or Beneficiary's spouse, or the Participant's or Beneficiary's dependent (as defined in Code §152, and for taxable years beginning on or after January 1, 2005, without regard to §152(b)(1), (b)(2) and (d)(1)(B)); 2. Loss of the Participant's or Beneficiary's property due to casualty; 3. The following extraordinary and unforeseeable circumstances, If they arise as a result of events beyond the control of the Participant or Beneficiary: a) The imminent foreclosure of or eviction from the Participant's or Beneficiary's primary residence; b) The need to pay for medical expenses, including nonrefundable deductibles, as well as the cost of prescription drug medication; and c) The need to pay for the funeral expenses of a spouse or a dependent (as defined in Code §152, and for taxable years beginning on or after January 1, 2005, without regard to §152(b)(1), (b)(2) and (d)(1)(13)) of Participant or Beneficiary. Except in extraordinary circumstances, the following are examples of situations that shall NOT qualify for a distribution under this section. 1. Purchase of real estate; 2. Payment of college tuition; 3. Unpaid rent or mortgage payments, except in the event of imminent foreclosure or eviction; 4. Unpaid utility bills; 5. Loan repayments; City of Santa Ana Service Agreement Amend No 3