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Florida Municipal Pension Trost Fund 457(b) Deferred Compensation Plan Matching Contribution until and its obligation is only to the extent that the reemployed Participant pays his or her Employee Contribution, if permitted under the Plan . 8 . 7 Employee Contributions Consistent with 38 U . S . C . § 4318 (b) (2) and IRC § 414(u )(2 ), if a person is reemployed under 38 U. S . C. § 4301 et seq. , with respect to the period(s) of Service in the Uniformed Services , the Participant may pay, if permitted under the Plans (if he or she has not already done so) and the Participating Employer shall direct the Plan Administrator to allocate to the reemployed Participant ' s Account any Employee Contributions in the amount required or any amount permitted that would have been required or permitted to be made and then allocated to the Participant ' s Account if the Participant had been actively at work for the Participating Employer. No such payment shall exceed the amount the reemployed person would have been permitted to contribute had the person remained continuously employed by the Participating Employer throughout his or her Service in the Uniformed Services . Consistent with IRC § 414(u) (2 ) (A)(1 ) , any such payment to the Plan may be made during the period beginning with the date of reemployment and whose duration is the lesser of five years or three times the period of the reemployed person ' s Service in the Uniformed Services . 9 . Plan - approved Domestic Relations Order 9 . 1 Domestic relations order procedures The Plan Sponsor may (but is not required to) establish written procedures for determining whether an order directed to the Plan is a Plan- approved Domestic Relations Order. 9 . 2 Determination as to order ' s status The Plan Sponsor may make a determination on whether a final court order directed to the Plan is a Plan-approved Domestic Relations Order. The Plan Sponsor may delay the commencement of its consideration of any order until the later of the date that is 30 days after the date of the order or the date that the Plan Sponsor is satisfied that all rehearing and appeal rights with respect to the order have expired. 9.3 Investment direction during domestic relations matter Notwithstanding any notice to the Plan Sponsor ( or to any other person dealing with or performing services regarding the Plan) that a domestic relations order is or may be presented to be determined as a Plan-approved Domestic Relations Order, the Participant shall continue to exercise his or her duty of investment direction as required by the Plan unless a court order expressly provides otherwise and the Plan Sponsor determines that the court order is a Plan- approved Domestic Relations Order. If a Plan- approved Domestic Relations Order provides for an Alternate Payee (or any person other than the Participant) to have aright of investment direction under the Plan, the Plan Sponsor shall give effect to that court order to the extent permitted by the Plan. Florida Municipal Pension Trust Fund Florida League of Cities, Inc . Page 34 02!01 /2009