Effective with respect to an Eligible Rollover Distribution made after ​, an Eligible Retirement Plan is an individual retirement account described in [section 408(a)] of the IRC; an individual retirement annuity described in [section 408(b)] of the IRC; an annuity plan described in [section 403(a)] of the IRC; an annuity contract described in [Section 403(b)] of the IRC; an eligible plan under [Section 457(b)] of the IRC maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, that agrees to account separately for the Eligible Rollover Distribution; or a qualified trust described in [section 401(a)] of the IRC that accepts the Distributee’s Eligible Rollover Distribution. With respect to the portion of an Eligible Rollover Distribution that is not includible in gross income (if it were paid to the Distributee), an “Eligible Retirement Plan” is limited to a qualified trust described in [section 401(a)] of the IRC, or an annuity contract described in [section 403(b)] of the IRC, that agrees to account separately for the portion which is includible in gross income and the portion which is not so includible, or an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC. Effective with respect to an Eligible Rollover Distribution made on or after ​ to a Beneficiary who is not the Employee’s or former Employee’s surviving spouse, an “Eligible Retirement Plan” is limited to an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC established for the purpose of receiving the Eligible Rollover Distribution on behalf of such Beneficiary and that agrees to be treated as an inherited individual retirement account or annuity within the meaning of [section 402(c)(11)] of the IRC. Effective with respect to an Eligible Rollover Distribution made after ​, “Eligible Retirement Plan” also includes a Roth IRA described in [section 408A] of the IRC.

"Eligible Retirement Plan" means an individual retirement account described in section 408(a) of the Code; an individual retirement annuity described in section 408(b) of the Code; a Roth IRA as described in Code Section 408A(b) (for distributions made after ​); an annuity plan described in section 403(a) of the Code; or a qualified trust described in section 401(a) of the Code, that accepts the Distributee's Eligible Rollover Distribution. However, in the case of an Eligible Rollover Distribution made after ​,to the surviving spouse, an Eligible Retirement Plan is an individual retirement account described in [section 408(a)] of the IRC; anor individual retirement annuity described in [section 408(b)] of the IRC; an annuity plan described in [section 403(a)] of the IRC; an annuity contract described in [Section 403(b)] of the IRC; an eligible plan under [Section 457(b)] of the IRC maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, that agrees to account separately for the Eligible Rollover Distribution; or a qualified trust described in [section 401(a)] of the IRC that accepts the Distributee’s Eligible Rollover Distribution. With respect to the portion of an Eligible Rollover Distribution that is not includible in gross income (if it were paid to the Distributee), an “Eligible Retirement Plan” is limited to a qualified trust described in [section 401(a)] of the IRC, or an annuity contract described in [section 403(b)] of the IRC, that agrees to account separately for the portion which is includible in gross income and the portion which is not so includible, or an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC. Effective with respect to an Eligible Rollover Distribution made on or after ​ to a Beneficiary who is not the Employee’s or former Employee’s surviving spouse, an “Eligible Retirement Plan” is limited to an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC established for the purpose of receiving the Eligible Rollover Distribution on behalf of such Beneficiary and that agrees to be treated as an inherited individual retirement account or annuity within the meaning of [section 402(c)(11)] of the IRC. Effective with respect to an Eligible Rollover Distribution made after ​, “Eligible Retirement Plan” also includes a Roth IRA described in [section 408A] of the IRC.annuity.

Eligible Retirement Plan is– Eligible Retirement Plan means # an individual retirement account described in [sectionCode Section 408(a)] of the IRC; or 408A, # an individual retirement annuity described in [sectionCode Section 408(b)] of the IRC;, (3) an annuity plan described in [sectionCode Section 403(a)] of the IRC;, (4) an annuity contract described in [SectionCode Section 403(b)] of the IRC;, (5) an eligible plan under [SectionCode Section 457(b)] of the IRC that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state,state and that agrees to separately account separately for the Eligible Rollover Distribution;amounts transferred into such plan from this Plan, or # a qualified trustplan described in [sectionCode Section 401(a)] of the IRC that accepts the Distributee’Distributee’s Eligible Rollover Distribution. With respectThis definition shall also apply in the case of a distribution to a surviving Spouse, or to a Spouse or former Spouse who is the alternate payee under a qualified domestic relations order, as defined in Code Section 414(p). If any portion of an Eligible Rollover Distribution that is not includible in gross income (if it were paidattributable to the Distributee),payments or distributions from a Roth Deferral Account, an “EligibleEligible Retirement Plan” is limited to a qualified trust described in [section 401(a)] of the IRC, or an annuity contract described in [section 403(b)] of the IRC, that agrees to account separately for the portion which is includible in gross income and the portion which is not so includible, or an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC. EffectivePlan with respect to an Eligible Rollover Distribution made on or after ​ to a Beneficiary who is not the Employee’s or former Employee’s surviving spouse, an “Eligible Retirement Plan” is limited to an individual retirementsuch portion shall include only another designated Roth account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC established forindividual from whose Account the purpose of receiving the Eligible Rollover Distribution on behalf of such Beneficiary and that agrees to be treated as an inherited individual retirement accountpayments or annuity within the meaning of [section 402(c)(11)] of the IRC. Effective with respect to an Eligible Rollover Distributiondistributions were made after ​, “Eligible Retirement Plan” also includesor a Roth IRA described in [section 408A] of the IRC.such individual.

Eligible Retirement Plan – An eligible retirement plan is an individual retirement account described in [section 408(a)] of the IRC; an individual retirement annuity described in [section 408(b)] of the IRC;a traditional IRA, a Roth IRA (effective ​), an annuity plan described in [sectionCode section 403(a)] of the IRC;, an annuity contract described in [SectionCode section 403(b)] of, a qualified plan described in Code section 401(a), that accepts the IRC;distributee's eligible rollover distribution, or an eligible plan under [SectionCode section 457(b)] of the IRC that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, that agrees to account separately for the Eligible Rollover Distribution; or a qualified trust described in [section 401(a)] of the IRC that accepts the Distributee’s Eligible Rollover Distribution. With respect to the portion of an Eligible Rollover Distribution that is not includible in gross income (if it were paid to the Distributee), an “Eligible Retirement Plan” is limited to a qualified trust described in [section 401(a)] of the IRC, or an annuity contract described in [section 403(b)] of the IRC, that agrees to account separately for the portion which is includible in gross income and the portion which is not so includible, or an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC. Effective with respect to an Eligible Rollover Distribution made on or after ​ to a Beneficiary who is not the Employee’s or former Employee’s surviving spouse, an “Eligible Retirement Plan” is limited to an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC established for the purpose of receiving the Eligible Rollover Distribution on behalf of such Beneficiarystate and that agrees to be treatedseparately account for amounts transferred into such plan from this plan. The definition of eligible retirement plan shall also apply in the case of a distribution to a surviving spouse, or to a spouse or former spouse who is the alternate payee under a qualified domestic relations order, as an inherited individual retirement account or annuity within the meaning of [section 402(c)(11)] of the IRC. Effective with respect to an Eligible Rollover Distribution made after ​, “Eligible Retirement Plan” also includes a Roth IRA describeddefined in [section 408A] of the IRC.Code section 414(p).

-2 An “eligible retirement plan” is an individual retirement account described in [sectionCode Section 408(a)] of the IRC;, an individual retirement annuity described in [sectionCode Section 408(b)] of the IRC;, a deemed individual retirement account described in Code Section 408(q), an annuity plan described in [sectionCode Section 403(a)] of, a Roth individual retirement account in accordance with Code Section 408A(e), or a qualified trust described in Code Section 401(a), that accepts the IRC;distributee’s eligible rollover distribution. An eligible retirement plan shall also include an annuity contract described in [SectionSection 403(b)] of the IRC;Code and an eligible plan under [SectionSection 457(b)] of the IRCCode which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, thatstate and which agrees to separately account separately for the Eligible Rollover Distribution; or a qualified trust described in [section 401(a)] of the IRC that accepts the Distributee’s Eligible Rollover Distribution. With respect to the portion of an Eligible Rollover Distribution that is not includible in gross income (if it were paid to the Distributee), an “Eligible Retirement Plan” is limited to a qualified trust described in [section 401(a)] of the IRC, or an annuity contract described in [section 403(b)] of the IRC, that agrees to account separately for the portion which is includible in gross income and the portion which is not so includible, or an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC. Effective with respect to an Eligible Rollover Distribution made on or after ​ to a Beneficiary who is not the Employee’s or former Employee’s surviving spouse, an “Eligible Retirement Plan” is limited to an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC established for the purpose of receiving the Eligible Rollover Distribution on behalf ofamounts transferred into such Beneficiary and that agrees to be treated as an inherited individual retirement account or annuity within the meaning of [section 402(c)(11)] of the IRC. Effective with respect to an Eligible Rollover Distribution made after ​, “Eligible Retirement Plan” also includes a Roth IRA described in [section 408A] of the IRC.plan from this Plan.

“eligible retirement plan” means # an individual retirement account described in [sectionCode Section 408(a)] of the IRC;; # an individual retirement annuity described in [sectionCode Section 408(b)] of the IRC; (other than an annuityendowment contract); # a qualified trust described in Code Section 401(a) that is exempt from tax under Code Section 501(a); # an eligible deferred compensation plan described in [section 403(a)] of the IRC;Code Section 457(b) which is maintained by an eligible employer described in Code Section 457(e)(1)(A); # an annuity contract described in [SectionCode Section 403(b)] of the IRC; an eligible plan under [Section 457(b)] of the IRC maintained by; # for distributions after ​, a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, that agrees to account separately for the Eligible Rollover Distribution; or a qualified trust described in [section 401(a)] of the IRC that accepts the Distributee’s Eligible Rollover Distribution. With respect to the portion of an Eligible Rollover Distribution that is not includible in gross income (if it were paid to the Distributee), an “Eligible Retirement Plan” is limited to a qualified trust described in [section 401(a)] of the IRC, or an annuity contract described in [section 403(b)] of the IRC, that agrees to account separately for the portion which is includible in gross income and the portion which is not so includible, or anRoth individual retirement account or annuityas described in [[section 408(a) or 408(b)])]])]Code Section 408A; and # effective ​, in the case of the IRC. Effective with respect to an Eligible Rollover Distribution made on or after ​eligible rollover distribution to a Beneficiary who is not the Employee’s or former Employee’s surviving spouse,non-spouse Beneficiary, an “Eligible Retirement Plan” iseligible retirement plan shall be limited to an “inherited” individual retirement account or annuity describedaccount. Notwithstanding anything in [[section 408(a) or 408(b)])]])] of the IRC establishedPlan to the contrary, for the purpose of receiving the Eligible Rollover Distribution on behalf of such Beneficiary and that agrees to be treated as an inherited individual retirement account or annuity within the meaning of [section 402(c)(11)] of the IRC. Effective with respect to an Eligible Rollover Distribution madetaxable years beginning after ​, “Eligible Retirement Plan”after-tax Employee contributions may also includesbe rolled over directly to a Roth IRA described in [section 408A] ofdefined benefit plan or Code Section 403(b) plan; provided that such amounts (and earnings) are accounted for separately by the IRC.receiving plan.

With respect to an Eligible Rollover Distributiondistributions made after ​, an Eligible Retirement Plan is an individual retirement account described in [section 408(a)] of the IRC; an individual retirement annuity described in [section 408(b)] of the IRC; an annuity plan described in [section 403(a)] of the IRC;also shall mean an annuity contract described in [SectionCode Section 403(b)] of the IRC; and an eligible plan under [SectionCode Section 457(b)] of the IRC which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a statestate, or political subdivision of a state, thatstate and which agrees to separately account separately for amounts transferred into such plan from this Plan. The definition of Eligible Retirement Plan also shall apply in the Eligible Rollover Distribution;case of a distribution to a surviving spouse or to a spouse or former spouse who is the "alternate payee" under a qualified trust describeddomestic relations order, as defined in [section 401(a)] of the IRC that accepts the Distributee’s Eligible Rollover Distribution. With respect to the portion of an Eligible Rollover Distribution that is not includible in gross income (if it were paid to the Distributee), an “Eligible Retirement Plan” is limited to a qualified trust described in [section 401(a)] of the IRC, or an annuity contract described in [section 403(b)] of the IRC, that agrees to account separately for the portion which is includible in gross income and the portion which is not so includible, or an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC. Effective with respect to an Eligible Rollover Distribution made on or after ​ to a Beneficiary who is not the Employee’s or former Employee’s surviving spouse, an “Eligible Retirement Plan” is limited to an individual retirement account or annuity described in [[section 408(a) or 408(b)])]])] of the IRC established for the purpose of receiving the Eligible Rollover Distribution on behalf of such Beneficiary and that agrees to be treated as an inherited individual retirement account or annuity within the meaning of [section 402(c)(11)] of the IRC. Effective with respect to an Eligible Rollover Distribution made after ​, “Eligible Retirement Plan” also includes a Roth IRA described in [section 408A] of the IRC.Code Section 414(p).