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6.7 Payments to Minors and Incompetents....................................................................22 6.8 Procedure When Distributee Cannot Be Located...................................................22 6.9 Direct Rollover...........................................................................................................22 6.10 Inservice Distributions...............................................................................................23 6.11 Qualified Distributions for Retired Public Safety Officers....................................26 SECTION VII ROLLOVERS AND PLAN TRANSFERS.....................................................27 7.1 Eligible Rollover Contributions to the Plan............................................................27 7.2 Plan -to -Plan Transfers to the Plan...........................................................................27 7.3 Plan -to -Plan Transfers from the Plan......................................................................28 7.4 Permissive Service Credit Transfers........................................................................29 SECTION VIII BENEFICIARY............................................................................................... 30 8.1 Beneficiary Designation.............................................................................................30 SECTION IX ADMINISTRATION AND ACCOUNTING ................................................... 31 9.1 Administrator.............................................................................................................31 9.2 Administrative Costs.................................................................................................31 9.3 Paperless Administration..........................................................................................31 SECTION X AMENDMENTS ................................ 33 10.1 Amendment................................................................................................................33 10.2 Conformation.............................................................................................................33 10.3 Plan Termination.......................................................................................................33 SECTION XI TRUST FUND ..................... 11.1 Trust Fund SECTION XII MISCELLANEOUS ..... ........................................................................ 34 ........................................................................3 4 ................................................................... 35 12.1 Non-Assignability.......................................................................................................35 12.2 Domestic Relation Orders .........................................................................................35 12.3 IRS Levy.....................................................................................................................35 12.4 Mistaken Contributions.............................................................................................35 12.5 Employment................................................................................................................36 12.6 Successors and Assigns..............................................................................................36 12.7 Written Notice............................................................................................................36 12.8 Total Agreement.........................................................................................................36 12.9 Gender.........................................................................................................................36 12.10 Controlling Law.........................................................................................................36 u Specimen 457(b) Plan Document Deferred Compensation Plan