Common use of Eligible Rollover Distribution Clause in Contracts

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated beneficiary, or for a specified period of 10 years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section Section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution Eligible Rollover Distribution is any distribution of all or any portion of the balance to the credit of the distributeeDistributee, except that an eligible rollover distribution Eligible Rollover Distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee Distributee or the joint lives (or joint life expectancies) of the distributee Distributee and the distributee’s Distributee's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under Code section 401(a)(9) of the Code); and the portion of any distribution that is not Includable includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).,

Eligible Rollover Distribution. An eligible rollover distribution Eligible Rollover Distribution is any distribution of all or any portion of the balance to the credit of the distributeeDistributee, except that an eligible rollover distribution Eligible Rollover Distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee Distributee or the joint lives (or joint life expectancies) of the distributee Distributee and the distributee’s Distributee's designated beneficiaryBeneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section Section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section Section 401(a)(9) of the Code; and the portion of any distribution that is not Includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).distribution

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not includeinclude any distribution: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section Section 401(a)(9) of the Code; and the portion of any distribution that is not Includable included in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributeedistributed, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee distributed or the joint lives (or joint life expectancies) of the distributee distributed and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiaryBeneficiary, or for a specified period of 10 ten (10) years or more; any distribution to the extent such distribution is required under section Section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any ------------------------------- distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: include any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiaryBeneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer Employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: (1) any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated beneficiary, or for a specified period of 10 ten (10) years or more; (2) any distribution to the extent such distribution is required under section Section 401(a)(9) of the Code; and (3) the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities)income.

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives join live (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: : a) any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; ; b) any distribution to the extent such distribution is required under section 401(a)(9(S)401(a)(9) of the Code; and and c) the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the unencumbered cash balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee distributed or the joint lives (or joint life expectancies) of the distributee distributed and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section Section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectanciesexpentancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution "Eligible Rollover Distribution" is any distribution of all or any portion of the balance to the credit of the distributeeDistributee, except that an eligible rollover distribution Eligible Rollover Distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee Distributee or the joint lives (or joint life expectancies) of the distributee Participant and the distributee’s Distributee's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section Code Section 401(a)(9) of the Code); and the portion of any distribution that is not Includable includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).

Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s 's designated beneficiary, or for a specified period of 10 ten years or more; any distribution to the extent such distribution is required under section Code sections 401(a)(9) and 457(d)(2); and any distribution made upon the hardship of the Code; and employee. For purposes of distributions from other eligible retirement plans rolled over into this Plan, the term eligible rollover distribution shall not include the portion of any distribution that is not Includable includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).