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TABLE OF CONTENTS <br />PREAMBLE.................................................................................................................................. 1 <br />SECTION I DEFINITIONS......................................................................................................... 2 <br />1.1 Plan Definitions............................................................................................................2 <br />SECTION II PARTICIPATION AND CONTRIBUTIONS.................................................... 6 <br />2.1 Eligibility.......................................................................................................................6 <br />2.2 Election..........................................................................................................................6 <br />2.3 Commencement of Participation................................................................................7 <br />2.4 Amendment of Annual Deferral Election, Investment Direction, or <br />BeneficiaryDesignation...............................................................................................7 <br />2.5 Information Provided by the Participant..................................................................7 <br />2.6 Contributions Made Promptly....................................................................................7 <br />2.7 Employer Contributions..............................................................................................7 <br />2.8 Leave of Absence..........................................................................................................8 <br />2.9 Disability.......................................................................................................................8 <br />2.10 Protection of Persons Who Serve in a Uniformed Service.......................................8 <br />2.11 Corrective Measures....................................................................................................8 <br />2.12 Vesting of Account Balance.........................................................................................8 <br />SECTION III LIMITATIONS ON AMOUNTS DEFERRED ................................................. 9 <br />3.1 Basic Annual Limitation..............................................................................................9 <br />3.2 Age 50 Catch-up Annual Deferral Contributions.....................................................9 <br />3.3 Special Section 457 Catch-up Limitation...................................................................9 <br />3.4 Special Rules...............................................................................................................10 <br />3.5 Correction of Excess Deferrals.................................................................................11 <br />SECTION IV INVESTMENT RESPONSIBILITIES............................................................. 12 <br />4.1 Investment of Deferred Amount...............................................................................12 <br />4.2 Investment Election for Future Contributions........................................................12 <br />4.3 Investment Changes for an Existing Account Balance...........................................12 <br />4.4 Investment Responsibility.........................................................................................12 <br />4.5 Default Investment Fund...........................................................................................12 <br />4.6 Statements...................................................................................................................12 <br />SECTIONV LOANS.................................................................................................................. 13 <br />5.1 Loans...........................................................................................................................13 <br />SECTION VI DISTRIBUTIONS.............................................................................................. 14 <br />6.1 Distributions from the Plan.......................................................................................14 <br />6.2 Benefit Distributions Upon Severance from Employment.....................................14 <br />6.3 Distributions on Account of Participant's Death....................................................15 <br />6.4 Distribution of Small Account Balances Without Participant's Consent.............15 <br />6.5 Forms of Distribution................................................................................................16 <br />6.6 Minimum Distribution Requirements......................................................................16 <br />Specimen 457(b) Plan Document <br />Deferred Compensation Plan <br />