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The_,mplo er ha executed this Plan document this 4 day of affAW <br />Indian River County BOCC <br />A <br />Employer Address: 1800 217th St <br />Vero Beach, FL 32960 <br />Employer EIN: 59-6000674 <br />Contract Number: INDR-001 <br />This plan document is a specimen plan document only. Unlike 401(a)/(k) and 403(b) plans, the <br />Internal Revenue Service does not offer a preapproved program for 457(b) plan documents and <br />does not generally provide any determination or advisory letter regarding a 457(b) plan's <br />compliance in form with applicable rules. As such, this plan document has not been reviewed by <br />the Internal Revenue Service for compliance with applicable sections of the Internal Revenue <br />Code of 1986, as amended. Lincoln Retirement Services Company LLC and its affiliates <br />(Lincoln) make no guarantees or warranties, expressed or implied, regarding the tax effects of <br />the specimen plan document. Employers are strongly encouraged to consult with their legal <br />and/or tax advisor regarding the adoption of this plan document. <br />37 <br />Specimen 457(b) Plan Document <br />Deferred Compensation Plan <br />