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2. Notwithstanding the preceding clause, such portion may be transferred in a <br />direct trustee-to-trustee transfer only to: <br />a. An individual retirement account described in Code section 408(a); <br />b. A Roth individual retirement account described in Code section 408A <br />(effective for distributions after December 31, 2007); <br />c. An individual retirement annuity described in Code section 408(b); or <br />d. A qualified plan described in Code section 401 (a) (whether or not it is a <br />defined contribution plan) or an annuity contract or a custodial account <br />described in Code section 403(b) that agrees to separately account for <br />amounts so transferred (and earnings thereon), including separately <br />accounting for the portion of such distribution that is includible in gross <br />income and the portion of such distribution that is not so includible; or <br />D. Any distribution that is made upon the hardship of the Employee. <br />2.16. Employee. <br />"Employee" means an individual who is employed by the Employer as a common law <br />employee of the Employer. <br />2.17. Employer. <br />"Employer" means the Employer adopting this Plan, any predecessor employer and any <br />successor assuming the Plan. <br />2.18. ERISA. <br />"ERISA" means the Employee Retirement Income Security Act of 1974, as it may be <br />amended from time to time. <br />2.19. Nonelective Deferred Compensation. <br />"Nonelective Deferred Compensation" means the amount, if any, of Compensation deferred <br />by the Employer under the Plan for the Participant that is not subject to an election by the <br />Participant to receive such amount in cash or property. <br />2.20. Normal Retirement Age. <br />"Normal Retirement Age" means the age designated by the Participant between (i) the earliest <br />age at which the Participant has the right to retire under the Employer's basic retirement plan <br />without the Employer's consent and to receive immediate retirement benefits without actuarial <br />or similar reduction because of some later specified age in the Employer's basic retirement <br />plan, and (ii) age seventy and one-half (70-1/2). <br />2.21. Participant. <br />"Participant" means any Employee or former Employee who has met the Plan's eligibility <br />requirements, commenced participation in the Plan, and is or may become eligible to receive <br />a benefit under the Plan, or whose Beneficiary(ies) may be eligible to receive any such <br />benefit., . <br />6 <br />