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(i) An unforeseeable emergency is defined as a severe financial hardship resulting <br /> from the following: <br /> (A) an illness or accident of the Participant or Beneficiary,the Participant's or <br /> Beneficiary's spouse,or the Participant's or Beneficiary's dependent or the <br /> Participant's "primary Beneficiary"; <br /> (B) loss of the Participant's or Beneficiary's property due to casualty(including <br /> the need to rebuild a home following damage to a home not otherwise <br /> covered by homeowner's insurance, e.g., as a result of a natural disaster); <br /> (C) the need to pay for the funeral expenses of a Participant's or Beneficiary's <br /> spouse, Participant's or Beneficiary's dependent or"primary Beneficiary" <br /> of the Participant; <br /> (D) the need to pay for medical expenses of the Participant or Beneficiary,the <br /> Participant's or Beneficiary's spouse, Participant's or Beneficiary's <br /> dependent or the Participant's "primary Beneficiary" which are not <br /> reimbursed or compensated by insurance or otherwise, including <br /> non-refundable deductibles, as well as for the cost of prescription drug <br /> medication; <br /> (E) the imminent foreclosure of or eviction from the Participant's or <br /> Beneficiary's primary residence; or <br /> (F) other similar extraordinary and unforeseeable circumstances arising as a <br /> result of events beyond the control of the Participant or Beneficiary. <br /> However, except as otherwise specifically provided in this Section 6.10(a), <br /> certain circumstances are not considered an unforeseen emergency such as <br /> the purchase of a home or the payment of college tuition or credit card debt. <br /> For purposes of this paragraph, if the Participant is not deceased, a "primary <br /> Beneficiary" shall be limited to a primary Beneficiary under the Plan,which is an <br /> individual who is named as a Beneficiary pursuant to Section 8.1 and has an <br /> unconditional right to all or a portion of the Participant's Account Balance upon the <br /> death of the Participant, and which shall not include a contingent beneficiary. <br /> Additionally,dependent shall be limited to the definition under Code Section <br /> 152(a),and,for taxable years beginning on or after January 1,2005,without regard <br /> to Code Sections 152(b)(1), (b)(2) and(d)(1)(B). <br /> (ii) Unforeseeable emergency distribution standard. A distribution on account of <br /> unforeseeable emergency may not be made to the extent that such emergency is or <br /> may be relieved through reimbursement or compensation from insurance or <br /> otherwise; by liquidation of the Participant's assets,to the extent the liquidation of <br /> such assets would not itself cause severe financial hardship; or by cessation of <br /> deferrals under the Plan if the cessation of deferrals would alleviate the fmancial <br /> need. <br /> 24 <br /> GN-107672 Specimen 457(b)Plan Document <br /> GPLANLVL—CORRSPND Deferred Compensation Plan <br /> Ver 102011 <br />