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(iii) Distribution necessary to satisfy emergency need. Distributions because of an <br /> unforeseeable emergency may not exceed the amount reasonably necessary to <br /> satisfy the emergency need(which may include any amounts necessary to pay any <br /> federal, State, or local income taxes or penalties reasonably anticipated to result <br /> from the distribution). <br /> (b) De minimis Account Balance Distributions. A Participant before Severance of <br /> Employment may request a distribution of his or her total Account Balance (excluding the <br /> rollover contribution separate account),which shall be paid in a lump sum payment as soon <br /> as practical following the direction if(i)the total Account Balance does not exceed$5,000 <br /> (or the dollar limit under Code Section 411(a)(11), if greater), (ii)the Participant has not <br /> previously received a distribution of their total Account Balance payable to the Participant <br /> under this Section 6.10(b), and(iii)no Annual Deferral has been made with respect to the <br /> Participant during the two-year period ending immediately before the date of the <br /> distribution. <br /> The Plan does not permit the Administrator to direct payments under the terms of this <br /> Section 6.10(b)without the Participant's consent. <br /> (c) Rollover Account Distributions. If a Participant has a separate account attributable to <br /> rollover contributions under the Plan,the Participant before Severance of Employment <br /> may at any time elect to receive an inservice distribution of all or any portion of the amount <br /> held in the rollover separate account. <br /> (d) Age 70 %2 Distributions.Prior to Severance from Employment,a Participant may withdraw <br /> all or a portion of his or her Account Balance on or after first day of the calendar year in <br /> which the Participant shall attain age 70V2. <br /> (e) Qualified Military Service Deemed Severance Distributions. The Plan does not permit <br /> "qualified military service deemed severance withdrawals". <br /> (f) Qualified Military Reservist Distributions. The Plan does not permit "qualified military <br /> reservist withdrawals". <br /> 6.11 Qualified Distributions for Retired Public Safety Officers <br /> The Plan does not permit qualified distributions for retired public safety officers. <br /> 25 <br /> GN-107672 Specimen 457(b)Plan Document <br /> GPLANLVL—CORRSPND Deferred Compensation Plan <br /> Ver 102011 <br />