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SECTION X <br />AMENDMENTS <br />10.1 Amendment <br />The Employer may at any time either prospectively or retroactively amend the Plan. The <br />Employer shall not have the right to reduce or affect the value of any Participant's Account <br />Balance or any rights accrued under the Plan prior to amendment. <br />10.2 Conformation <br />The Employer shall amend and interpret the Plan to the extent necessary to conform to the <br />requirements of Code Section 457 and any other applicable law, regulation or ruling, including <br />amendments that are retroactive. In the event the Plan is deemed by the Internal Revenue Service <br />to be administered in a manner inconsistent with Code Section 457, the Employer shall correct <br />such inconsistency within the period provided in Code Section 457(b). <br />10.3 Plan Termination <br />In the event of the termination of the Plan, all Account Balances shall be disposed to or for the <br />benefit of each Participant or Beneficiary in accordance with the provisions of Section VI or <br />Section VII as soon as reasonably practicable following the Plan's termination. The Employer <br />shall not have the right to reduce or affect the value of any Participant's account or any rights <br />accrued under the Plan prior to termination of the Plan. The Participant's or Beneficiary's written <br />consent to the commencement of distribution shall not be required regardless of the value of his <br />or her Account Balance. <br />The distribution in the event of termination of the Plan may, at the discretion of the Employer, be <br />made in the form of a lump sum payment of the Participant's total Account Balance, without <br />regard to the form of distribution elected by the Participant. <br />33 <br />Specimen 457(b) Plan Document <br />Deferred Compensation Plan <br />