Effective with respect to an Eligible Rollover Distribution made after December 31, 2006, 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 July 1, 2007 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 December 31, 2007, “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 December 31, 2007); 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 to the surviving spouse, an Eligible Retirement Plan is an individual retirement account or individual retirement annuity.

Eligible Retirement Plan – Eligible Retirement Plan means # an individual retirement account described in Code Section 408(a) or 408A, # an individual retirement annuity described in Code Section 408(b), (3) an annuity plan described in Code Section 403(a), (4) an annuity contract described in Code Section 403(b), (5) an eligible plan under Code Section 457(b) 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 and that agrees to separately account for amounts transferred into such plan from this Plan, or # a qualified plan described in Code Section 401(a) that accepts the Distributee’s Eligible Rollover Distribution. This 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 is attributable to payments or distributions from a Roth Deferral Account, an Eligible Retirement Plan with respect to such portion shall include only another designated Roth account of the individual from whose Account the payments or distributions were made or a Roth IRA of such individual.

Eligible Retirement Plan – An eligible retirement plan is a traditional IRA, a Roth IRA (effective January 1, 2008), an annuity plan described in Code section 403(a), an annuity contract described in Code section 403(b), a qualified plan described in Code section 401(a), that accepts the distributee's eligible rollover distribution, or an eligible plan under Code section 457(b) 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 and that agrees to separately 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 defined in Code section 414(p).

-2 An “eligible retirement plan” is an individual retirement account described in Code Section 408(a), an individual retirement annuity described in Code Section 408(b), a deemed individual retirement account described in Code Section 408(q), an annuity plan described in Code Section 403(a), 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 distributee’s eligible rollover distribution. An eligible retirement plan shall also include an annuity contract described in Section 403(b) of the Code and an eligible plan under Section 457(b) of the Code which is maintained by a state, or any agency or instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred into such plan from this Plan.

“eligible retirement plan” means # an individual retirement account described in Code Section 408(a); # an individual retirement annuity described in Code Section 408(b) (other than an endowment 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 Code Section 457(b) which is maintained by an eligible employer described in Code Section 457(e)(1)(A); # an annuity contract described in Code Section 403(b); # for distributions after December 31, 2007, a Roth individual retirement account as described in Code Section 408A; and # effective January 1, 2010, in the case of an eligible rollover distribution to a non-spouse Beneficiary, an eligible retirement plan shall be limited to an “inherited” individual retirement account. Notwithstanding anything in the Plan to the contrary, for taxable years beginning after December 31, 2006, after-tax Employee contributions may also be rolled over directly to a defined benefit plan or Code Section 403(b) plan; provided that such amounts (and earnings) are accounted for separately by the receiving plan.

With respect to distributions made after December 31, 2001, an Eligible Retirement Plan also shall mean an annuity contract described in Code Section 403(b) and an eligible plan under Code Section 457(b) 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 and which agrees to separately account for amounts transferred into such plan from this Plan. The definition of Eligible Retirement Plan also shall 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).