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15 <br />GN - 150079 Specimen 457(b) Plan Document <br />GPLANLVL – CORRSPND Deferred Compensation Plan <br /> Ver 102011 <br />SECTION VI <br />DISTRIBUTIONS <br />6.1 Distributions from the Plan <br />(a) Earliest Distribution Date . Payments from a Participant’s Account Balance shall not be <br />made earlier than: <br />(i) the Participant’s Severance from Employment pursuant to Section 6.2 <br />(ii) the Participant’s death pursuant to Section 6.3 <br />(iii) Plan termination under Section 10.3 <br />(iv) an unforeseeable emergency withdrawal pursuant to Section 6.10(a), if permitted <br />under the Plan <br />(v) a de minimis account balance distribution pursuant to Section 6.10(b), if <br />permitted under the Plan <br />(vi) a rollover account withdrawal pursuant to Section 6.10(c), if permitted under the <br />Plan <br />(vii) attainment of age 70 ½ withdrawal pursuant to Section 6.10(d), if permitted under <br />the Plan <br />(viii) Qualified Military Service Deemed Severance withdrawal pursuant to Section <br />6.10(e), if permitted under the Plan <br />(ix) Qualified Military Reservist withdrawal pursuant to Section 6.10(f), if permitted <br />under the Plan <br />(x) Qualified Distributions for Retired Public Safety Officers pursuant to Section <br />6.11 , if permitted under the Plan <br />(b) Latest Distribution Date . In no event shall any distribution under this Section VI begin <br />later than the Participant’s "required beginning date". Such required minimum <br />distributions must be made in accordance with Section 6.6. <br />(c) Amount of Account Balance. Except as provided in Section 6.3 , the amount of any <br />payment under this Section VI shall be based on the amount of the Account Balance as of <br />the Valuation Date. <br />6.2 Benefit Distributions Upon Severance from Employment <br />Upon Severance from Employment (other than due to death), a Participant may elect to <br />commence distribution of benefits at any time after such Severance from Employment by filing a <br />468