Common use of DISTRIBUTIONS ATTRIBUTABLE TO EMPLOYER NONELECTIVE CONTRIBUTIONS Clause in Contracts

DISTRIBUTIONS ATTRIBUTABLE TO EMPLOYER NONELECTIVE CONTRIBUTIONS. Subject to the terms of the Plan, and except to the extent permitted or limited by Treasury Regulations or other applicable law, distributions attributable to employer nonelective Contributions and earnings thereto, may not be made prior to the Participant’s attainment of age 59 1/2, except for the following events: Two years have elapsed since the nonelective contribution was made; Severance from employment; GA-2060-IA TGWB-0805 Death; Disability (within the meaning of Code section 72(m)(7); Hardship within the meaning of Code section 403(b)(11)(B) (in which case the Distribution may not include earnings); Termination of the Plan

DISTRIBUTIONS ATTRIBUTABLE TO EMPLOYER NONELECTIVE CONTRIBUTIONS. Subject to the terms of the Plan, and except to the extent permitted or limited by Treasury Regulations or other applicable law, distributions attributable to employer nonelective Contributions and earnings thereto, may not be made prior to the Participant’s attainment of age 59 1/21⁄2, except for the following events: GA-2060-IA-TGWB-2014 • Two years have elapsed since the nonelective contribution was made; • Severance from employment; GA-2060-IA TGWB-0805 • Death; • Disability (within the meaning of Code section 72(m)(7); • Hardship within the meaning of Code section 403(b)(11)(B) (in which case the Distribution may not include earnings); • Termination of the Plan.

DISTRIBUTIONS ATTRIBUTABLE TO EMPLOYER NONELECTIVE CONTRIBUTIONS. Subject to the terms of the Plan, and except to the extent permitted or limited by Treasury Regulations or other applicable law, distributions attributable to employer nonelective Contributions and earnings thereto, may not be made prior to the Participant’s attainment of age 59 1/2½, except for the following events: GA-2060-IA-TGWB-0805 • Two years have elapsed since the nonelective contribution was made; • Severance from employment; GA-2060-IA TGWB-0805 • Death; • Disability (within the meaning of Code section 72(m)(7); • Hardship within the meaning of Code section 403(b)(11)(B) (in which case the Distribution may not include earnings); • Termination of the Plan.