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13.2 Outgoing Section 457 Plan to Plan Transfers While Employed. If the Employer offers an eligible deferred compensation plan (as defined in Section 457 of the Code) other than the Plan, and such other plan accepts transfers, the Participant may transfer the account balance from the Plan to the other plan. 13.3 Incoming Section 457 Plan to Plan Transfers. Transfers from other eligible deferred compensation plans (as defined in Section 456 of the Code) to the Plan will be accepted at the Participant's request if such transfers are in cash or non-annuity products currently offered under the Plan. Any such transferred amount shall not be subject to the contribution limitation of Section 5.2, provided however, that the actual amount deferred during the Employment Period under each plan, and the limitation applicable to each plan, shall be taken into account in calculating the deferral limitation for that year. For purposes of defermining the limitation set forth in Section 5.2, years of eligibility to participate in the prior plan and deferrals under that plan shall be taken into account. 13.4 Incoming Eligible Rollover Distributions. The Plan may receive an eligible rollover distribution (as defined in Section 402(c)(4) of the Code and including eligible rollover distributions to surviving spouses under Section 402(c)(9) of the Code) on behalf of a Participant from an eligible retirement plan (as defined in Section 402(c)(8)(B) of the Code) provided (a) the eligible rollover distribution is made entirely in the form of U.S. dollars, and (b) the Participant demonstrates to the Employer's satisfaction that the amount is a qualifying eligible rollover distribution under Sections 402(c)(4) or 403(a)(4) of the Code. The intent of this paragraph is, for the present, to exclude rollovers from individual retirement accounts to the Plan. 13.5 Outgoing Eligible Rollover Distributions. Notwithstanding Section 7, a Participant may elect, at the time and in the manner prescribed by the Employer, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the Participant, provided the Participant presents to the satisfaction of the Employer a letter of acceptance or other written acknowledgment from the accepting plan that it is an eligible retirement plan qualified to accept the eligible rollover distributions. 13.6 Purchase of Service Credits. Notwithstanding Section 7, at any time, a Participant may transfer all or a portion of his or her Account as a direct trustee-to-trustee transfer to the trustee of a defined benefit government plan (as defined in Section 414(d) of the Code), provided such transfer is for the purchase of permissive service credits (as defined in Section 41 S(n)(3)(A) of the Code) or for the repayment of service credits permissible by Section 415(k)(3) of the Code. Section 14. Domestic Relations Orders: 14.1 Receipt of Orders. When the Employer receives a judgment, decree or other order entered or enforceable pursuant to local domestic relations or marital property law ("Domestic Relations Order" or "DRO"), and relating to the property rights of a Participant's present or former spouse ("Alternate Payee"), then; (a) The Employer shall promptly notify the Participant and Alternate Payee of the receipt of the DRO, and