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December 26,2001 <br /> than annually)made for the life(m life expectancy)of the distributee or the joint <br /> lives(or joint life expectvnies)of the distributee and the distributee's designated <br /> Beneficiary,or fora specified period often years of more;any distribution b the <br /> extent such distribution is required under Section 401(a)(9)of the Code;or any <br /> amount that is distributed on account ofh.1.51 ip. <br /> For purposes of this section an Eligible Retirement Plan means as eligible <br /> refirenient plan that is an individual retirenet account described in Sewn <br /> 408(a)of die Code,an individual retirement annuity described in Section 408(b) <br /> of the Cod,un eligible deferred compensation plan described in Section 457(b) <br /> of the Code which is maintained by o eligible employer described in Section <br /> 457(e)(1)(A)of the Code,an annuity plan described in Section 403(a)of the <br /> Code,un annuity contract described in section 403.)of the Co..ora qualified <br /> ....scribed in 8.ion 401(a)of the Code,that accepts the distributee's eligible <br /> rollover distribution.The definition of eligible retirement plan shall also apply in <br /> the case of a distribution to a surviving spouse,or to a spouse or forma spouse <br /> who is die alternate payee under a qualified domestic relation order,as defined <br /> under section 414(p)of the Code. <br /> Foe purposes of this section,a distributee includes an Employee or former <br /> Employee.In addition,the Employee's or former Employee's surviving spouse <br /> and the Employee's or former Employee's spouse or former spouse who is the <br /> alternate payee under a qualified domestic relations order,as defined under <br /> section 414)p)of the Cod,are distributees with regard tie the interest of the <br /> spouse mformer spouse. <br /> for purposes of this section a Drat Rollover is a payment by the Plan to the <br /> Eligible Retirement Plan specified by the distributee. <br /> Distribution for Certain Non-Participating Participants—Rollover <br /> Contributions are excluded in determining whether the total amount of a <br /> P.icipant's Account under the Plan exceeds the dollar limit under Section <br /> 411(a)(11)(A)of the Code. <br /> Transfers la—If s Pansfer is associated with a distributable event and the <br /> Employee is eligible to receive as eligible rollover distribution es defined under <br /> Section 402(0)(4)of the Code,such transfer will be considered a Rollover <br /> Contribution. <br /> 576 <br />