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If a Participant receives a distribution in accordance with this Section 6.10(e) and would <br />not otherwise be entitled to receive a distribution under the Plan other than pursuant to <br />this section, his or her Annual Deferrals shall be suspended for at least 6 months after <br />receipt of the withdrawal. <br />(f) Inservice Distribution of Roth Contributions. Roth Contributions are eligible for all <br />inservice distributions and withdrawals. <br />6.11 Qualified Distributions for Retired Public Safety Officers <br />A Participant who is an "eligible retired public safety officer" may elect to have qualified health <br />insurance premiums deducted from amounts to be distributed to the Participant from the Plan, <br />and to have such amounts paid directly to the insurer or group health plan, subject to the <br />provisions of this Section 6.11. "Qualified health insurance premiums" include premiums for <br />accident and health insurance (including under a self-insured plan) or qualified long-term care <br />insurance contracts for the Participant and the Participant's spouse and dependents. It is intended <br />that, pursuant to Code Section 402(1), the distribution shall be excluded from the Participant's <br />gross income to the extent that the aggregate amount of the distributions does not exceed the <br />amount used to pay the qualified health insurance premiums of the Participant and the <br />Participant's spouse and dependents. <br />(a) A Participant shall qualify as an "eligible retired public safety officer" for purposes of <br />this Section 6.11 only if the Participant is an individual who separated from service, <br />either by reason of disability (as determined by the Administrator) or after attainment of <br />Normal Retirement Age, as a public safety officer with the Employer. Consequently, a <br />public safety officer who retires before the attainment of Normal Retirement Age is not <br />an eligible retired public safety officer unless the public safety officer retires by reason of <br />disability (as determined by the Administrator). <br />(b) For purposes of this Section 6.11, the term "public safety officer" means an individual <br />serving the Employer in an official capacity, with or without compensation, as a law <br />enforcement officer, a firefighter, a chaplain, or as a member of a rescue squad or <br />ambulance crew. <br />(c) In order to avoid unintended taxation, the aggregate amount that a Participant elects to <br />have directly distributed to an insurer or group health plan pursuant to this Section 6.11 <br />for any calendar year shall be limited to $3,000. Moreover, for purposes of applying this <br />$3,000 limitation, distributions with respect to the Participant that are used to pay for <br />qualified health insurance premiums from all qualified retirement plans of the Employer <br />shall be aggregated. <br />26 <br />Specimen 457(b) Plan Document <br />Deferred Compensation Plan <br />