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r <br /> a spouse or former spouse who is the alternate payee under a qualified domestic <br /> relation order, as defined under section 414(p) of the Code. <br /> For purposes of this section, a distributee includes an Employee or former Employee. <br /> In addition, the Employee's or former Employee's surviving spouse and the Employee's <br /> or former Employee's spouse or former spouse who is the alternate payee under a <br /> qualified domestic relations order, as defined under section Section 414(p) of the Code, <br /> are distributees with regard to the interest of the spouse or former spouse. <br /> For purposes of this section a Direct Rollover is a payment by the Plan to the Eligible <br /> 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 Participant's <br /> Account under the Plan exceeds the dollar limit under Section 411(a)(11)(A) of the <br /> Code. <br /> Transfers In- If a transfer is associated with a distributable event and the <br /> Employee is eligible to receive an eligible rollover distribution as defined under Section <br /> Section 402(c)(4) of the Code, such transfer will be considered a Rollover Contribution. <br /> Transfers Out – If a transfer is associated with a distributable event and the <br /> distribution is an eligible rollover distribution as defined under Section 402(c)(4) of the <br /> Code, such transfer will be considered a Direct Rollover. <br /> Trustee to Trustee Transfers to Purchase Permissive Service Credit – A <br /> Participant may elect to have all or a portion of a his/her Participant Account directly <br /> transferred to a defined benefit governmental plan (as defined under Section 414(d) of <br /> _... e) , , 140., ___ __.„.:..) <br /> the Code) if such transfer is: <br /> (a) for the purchase of permissive service credit (as defined under Section <br /> 415(n)(3)(A) of the Code) under such plan; or <br /> (b) a repayment to which Section 415 of the Code does not apply by reason of <br /> subsection (k)(3) thereof. <br /> (7. —. <br /> Council member Introducing Resolution <br /> Passed and approved this 26th day of December, 2001 . <br /> Council President <br />