Plan Contributions and Contribution Limits

Rollover Contributions

Subject to the Plan Administrator’s discretion, you may roll over into the Plan certain distributions (excluding post-tax amounts) you receive from another tax-qualified plan of a previous employer, including tax-deferred distributions and distributions from 403(b) and some 457(b) plans. Roth contributions from a former employer’s qualified retirement plan may also be rolled over into the Plan. You may roll over directly from the other tax-qualified plan or from an IRA. Generally, the rollover must be in cash, but in some cases a loan from the prior employer’s plan may be permitted to be rolled over into the Plan. If you wish to roll over your loan from the prior employer’s plan, please contact the Plan Administrator. The Plan will not accept a rollover from a Roth IRA.

Your rollover contribution (and any earnings) will be subject to any applicable taxes and penalties when you receive a Plan distribution. You should contact a tax consultant to discuss all tax implications before making a rollover contribution.