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28 <br />GN - 150079 Specimen 457(b) Plan Document <br />GPLANLVL – CORRSPND Deferred Compensation Plan <br /> Ver 102011 <br />SECTION VII <br />ROLLO VERS AND PLAN TRANSFERS <br />7.1 Eligible Rollover Contributions to the Plan <br />(a) A Participant who is an Employee or a Participant who has separated from service and <br />has an Account Balance and who is entitled to receive an eligible rol lover distribution <br />from another "eligible retirement plan", as defined in 6.9(b) excluding the direct rollover <br />of after-tax contributions, may request to have all or a portion of the eligible rollover <br />distribution paid to the Pla n. The Administrator may require such documentation from <br />the distributing plan as it deems necessary to effectuate the rollover in accordance with <br />Code Section 402 and to confirm that such plan is an "eligible retirement p lan" within the <br />meaning of Code Section 402(c)(8)(B). <br />(b) If an Employee makes a rollover contribution to the Plan of amounts that have previously <br />been distributed to him or her, the Employee must deliver to the Administr ator the cash <br />that constitutes his or her rollover contribution within 60 days of receipt of the <br />distribution from the distributing "eligible retirement plan". Such delivery must be made <br />in the manner prescribed by the Administrator. <br />(c) The Plan shall establish and maintain for the Participant a separate account for any <br />eligible rollover distribution paid to the Plan from any "eligible retirement plan" that is an <br />eligible governmental plan under Code Section 457(b). In addition, the Plan shall <br />establish an d maintain for the Participant a separate account for any eligible rollover <br />distribution paid to the Plan from any "eligible retirement plan" that is not an eligible <br />governmental plan under Code Section 457(b). <br />(d) To the extent that the Plan accepts rollover contributions attributable to Roth <br />Contributions, the Administrator shall account for such contributions separately from <br />other rollover contributions. In administering rollover contributions attributable to Roth <br />Contributions, the Administrator shall be entitled to rely on a statement from the <br />distributing plan's administrator identifying (i) the Participant's basis in the rolled over <br />amounts and (ii) the date on which the Participant's 5 -taxable-year period of participation <br />(as required under Code Section 402A(d)(2) for a qualified distribution of Roth <br />Contributions) started under the distributing plan. If the 5 -taxable -year period of <br />participation under the distributing plan would end sooner than the Participant's 5 - <br />taxable-year period of participation under the Plan, the 5 -taxable-year period of <br />participation applicable under the distributing plan shall continue to apply with respect to <br />the Roth Contributions included in the rollover contribution. Roth Contributions t hat are <br />rolled over to the Plan shall be subject to the provisions of the Plan applicable to Roth <br />Contributions rather than the provisions of the Plan applicable to rollover contributions. <br />7.2 Plan-to -Plan Transfers to the Plan <br />At the direction of the Employer, the Administrator may permit Participants or Beneficiaries who <br />are participants or beneficiaries in another eligible governmental plan under Code Section 457(b) <br />481