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. . � . i - i <br /> �� <br /> An eligible retirement plan is a individual retirement account descn'bed in section 408 (a) <br /> of the Code, an individual retirresment annuity descnbed in section 408 (b) of the Code, or <br /> a qualified t�vst described in section 401 (a) of ihe Cocie that accepts the Distributee's • <br /> eligible rollover distnbution:z ��H in the case of an eligible mllover distnbution to <br /> the surviving spouse, an eligible retirement plan is an individual retirement account or au <br /> individual retirement annuity. . _ _ _ <br /> (iii) Distributee <br /> A Distributee includes an Employee or fonner Employee, the Employee's or former <br /> Employee's surviving spouse, and the Employee's or former Employee's spouse or <br /> former spouse who_is the alternate payee under a qualified do�e�ic �elations R�der, as <br /> defined in section 414 (p) of the Code, are Distributees with regard to the interest of the <br /> spouse or former spouse. <br /> (iv) Direct Rollover <br /> A direct rollover is a payment by the Plan to the eligible retirement plan specified by the <br /> Distributee. <br /> 5.9 Military Service � <br /> Notwithstanding any provision of this Plan to the contrary, contributions, benefits and <br /> service credit with respect to qualified nulitary service will be provided in accordance <br /> with section 414 (u) of the Code. <br /> 10 <br /> NBI:538180.2 <br /> _. _ _ _ <br />