Common use of Exclusion of Rollovers in Application of Involuntary Cash-out Provisions Clause in Contracts

Exclusion of Rollovers in Application of Involuntary Cash-out Provisions. If the plan is subject to the joint and survivor annuity rules and includes involuntary cash-out provisions, then unless one of the options below is elected, effective for distributions made after December 31, 2001, rollover contributions will be excluded in determining the value of a participant’s nonforfeitable account balance for purposes of the plan’s involuntary cash-out rules. a. o Rollover contributions will not be excluded. b. o Rollover contributions will be excluded only with respect to distributions made after (Enter a date no earlier than December 31, 2001). c. o Rollover contributions will only be excluded with respect to participants who separated from service after . (Enter a date. The date may be earlier than December 31, 2001.)

Exclusion of Rollovers in Application of Involuntary Cash-out Provisions. If (for profit sharing and 401(k) plans only), if the plan is not subject to the qualified joint and survivor annuity rules and includes involuntary cash-out provisions, then unless one of the options below is elected, effective for distributions made after December 31, 2001, rollover contributions will be excluded in determining the value of a the participant’s 's nonforfeitable account balance for purposes of the plan’s 's involuntary cash-out rules. a. o Rollover contributions will not be excluded. b. o Rollover contributions will be excluded only with respect to distributions made after , (Enter a date no earlier than December 31, 2001.). c. o Rollover contributions will only be excluded with respect to participants who separated from service after . , (Enter a date. The date may be earlier than December 31, 2001.)

Exclusion of Rollovers in Application of Involuntary Cash-out Provisions. If the plan is subject to the joint and survivor annuity rules and includes involuntary cash-out provisions, then unless one of the options below is elected, effective for distributions made after December 31, 2001, rollover contributions will be excluded in determining the value of a participant’s nonforfeitable account balance for purposes of the plan’s involuntary cash-out rules. a. o þ Rollover contributions will not be excluded. b. o Rollover contributions will be excluded only with respect to distributions made after (Enter a date no earlier than December 31, 2001). c. o Rollover contributions will only be excluded with respect to participants who separated from service after . (Enter a date. The date may be earlier than December 31, 2001.)

Exclusion of Rollovers in Application of Involuntary Cash-out Provisions. If the plan is subject to the joint and survivor annuity rules and includes involuntary cash-out provisions, then unless one of the options below is elected, effective for distributions made after December 31, 2001, rollover contributions will be excluded in determining the value of a participant’s 's nonforfeitable account balance for purposes of the plan’s 's involuntary cash-out rules. a. o Rollover contributions will not be excluded. b. o Rollover contributions will be excluded only with respect to distributions made after . (Enter a date no earlier than December 31, 2001). c. o Rollover contributions will only be excluded with respect to participants who separated from service after . (Enter a date. The date may be earlier than December 31, 2001.)