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36 <br />GN - 150079 Specimen 457(b) Plan Document <br />GPLANLVL – CORRSPND Deferred Compensation Plan <br /> Ver 102011 <br />SECTION XII <br />MISCELLANEOUS <br />12.1 Non-Assignability <br />Except as provided in Sections 12.2 and 12.3, no benefit under the Plan at any time shall be <br />subject in any manner to anticipation, alienation, assignment (either at law or in equity), <br />encumbrance, garnishment, levy, execution, or other legal or equitable process; and no person <br />shall have power in a ny manner to anticipate, transfer, assign (either law or in equity), alienate or <br />subject to attachment, garnishment, levy, execution, or other legal or equitable process, or in any <br />way encumber his or her benefits under the Plan, or any part thereof, and a ny attempt to do so <br />shall be void except to such extent as may be required by law. <br />12.2 Domestic Relation Orders <br />The Employer shall establish reasonable procedures to determine the status of domestic relations <br />orders and to admin ister distributions under domestic relations orders which are deemed to be <br />qualified orders. Such procedures shall be in writing and shall comply with the provisions of <br />Code Section 414(p) and regulations issued thereunder. <br />Notwithstanding Section 12.1 , the Administrator may affect a Participant's Account Balance for <br />a "qualified domestic relations order" as defined in Code Section 414(p), and those other <br />domestic relations orders permitted to be so treated by the Administrator un der the provisions of <br />the Retirement Equity Act of 1984. The amount of the Participant's Account Balance shall be <br />paid in the manner and to the person or persons so directed in the qualified domestic relations <br />order. Such payment shall be made without rega rd to whether the Participant is eligible for a <br />distribution of benefits under the Plan. <br />12.3 IRS Levy <br />Notwithstanding Section 12.1 , the Administrator may pay from a Participant's or Beneficiary's <br />Accou nt Balance the amount that the Administrator finds is lawfully demanded under a levy <br />issued by the Internal Revenue Service to the Plan with respect to that Participant or Beneficiary <br />or is sought to be collected by the United States Government under a jud gment resulting from an <br />unpaid tax assessment against the Participant or Beneficiary. <br />12.4 Mistaken Contributions <br />Notwithstanding any other provision of the Plan or the Trust Fund to the contrary, in the event <br />any contribution of an Employer is made under a mistake of fact (and not a Plan operational <br />error), such contribution may be returned to the Employer within one year after the payment of <br />the contribution. Earnings attributable to the excess contribution may not be returned t o the <br />Employer, but losses attributable thereto must reduce the amount to be so returned. <br />489