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The Administrator may also permit a Participant or former Participant who has received a minimum distribution for the 2009 "distribution calendar year" to roll over such distribution back into the Plan,provided the requirements of Code Section 402(c), as modified by Notice 2009-82,extending the 60-day rollover deadline,and the requirements of Section 7.1 are otherwise satisfied. If the distribution received by the Participant included amounts in addition to the minimum required under Code Section 401(a)(9),the Administrator may allow the Participant to include a portion or all of the amount that was not a minimum distribution in the Rollover Contribution made to the Plan in accordance with this paragraph. The provisions of this Section 6.6(f) are effective for minimum payments made for the 2009 "distribution calendar year" and do not include any minimum payment that is made in 2009,but is attributable to a different year(i.e.,the participant reached his required beginning date in 2008,but payment of the 2008 minimum is not made until 2009). 6.7 Payments to Minors and Incompetents If a Participant or Beneficiary entitled to receive any benefits hereunder is a minor or is adjudged to be legally incapable of giving valid receipt and discharge for such benefits, or is deemed so by the Administrator,benefits will be paid to such person as the Administrator or a court of competent jurisdiction may designate for the benefit of such Participant or Beneficiary. Such payments shall be considered a payment to such Participant or Beneficiary and shall,to the extent made, be deemed a complete discharge of any liability for such payments under the Plan. 6.8 Procedure When Distributee Cannot Be Located The Administrator shall make all reasonable attempts to determine the identity and address of a Participant or a Participant's Beneficiary entitled to benefits under the Plan. For this purpose, a reasonable attempt means (a)the mailing by certified mail of a notice to the last known address shown in the Administrator's records; (b)use of a commercial locator service,the interne or other general search method; or(c)use such other methods as the Administrator believes prudent. If the Participant or Beneficiary has not responded within 6 months,the Plan shall continue to hold the benefits due such person until, in the Administrator's discretion,the Plan is required to take other action under applicable law. Notwithstanding the foregoing,if the Administrator is unable to locate a person entitled to benefits hereunder after applying the search methods set forth above,then the Administrator, in its sole discretion,may pay an amount that is immediately distributable to such person in a direct rollover to an individual retirement plan designated by the Administrator. 6.9 Direct Rollover (a) A Participant or spouse Beneficiary (or a Participant's spouse or former spouse who is the alternate payee under a domestic relations order,as defined in Code Section 414(p))who is entitled to an "eligible rollover distribution" may elect, at the time and in the manner prescribed by the Administrator,to have all or any portion of the distribution paid directly 22 GN- 107672 Specimen 457(b)Plan Document GPLANLVL—CORRSPND Deferred Compensation Plan Ver 102011