Common use of Rollover Contributions Clause in Contracts

Rollover Contributions. A Participant who receives a distribution from a qualified plan that would be an Eligible Rollover Distribution if received from this Plan, other than a distribution received by a beneficiary from such qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) of the Code or an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution. The Administrative Committee will adopt such procedures, and may require such information from the Participant who desires to make a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made from another qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) or an eligible plan under section 457(b) of the Code. As soon as practicable after receipt, the Rollover Contribution will be deposited in the Trust Fund and will be credited to the Participant’s Rollover Account. In the event the Administrative Committee discovers that a Participant has made a Rollover Contribution to the Plan which fails to comply with this section, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicable. The Administrative Committee will in good faith rely on the representations made by the Participant in his application to make a Rollover Contribution and will not be held accountable for any misrepresentation therein unless the Administrative Committee has actual knowledge of such misrepresentation.

Rollover Contributions. An Employee may make a Rollover Contribution to this Plan from another “qualified retirement plan” or from a “conduit IRA,” if the acceptance of rollovers is permitted under Part 12 of the Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. Any Rollover Contribution an Employee makes to this Plan will be held in the Employee’s Rollover Contribution Account, which is always 100% vested. A Participant who receives may withdraw amounts from his/her Rollover Contribution Account at any time, in accordance with the distribution rules under Section 8.5(a), except as prohibited under Part 10 of the Agreement. For purposes of this Section 3.2, a distribution “qualified retirement plan” is any tax qualified retirement plan under Code §401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A “conduit IRA” is an IRA that holds only assets that have been properly rolled over to that IRA from a qualified plan that would be an Eligible Rollover Distribution if received from this Plan, other than a distribution received by a beneficiary from such qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) of the Code or an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution§401(a). The Administrative Committee will adopt such procedures, and may require such information from the Participant who desires to make To qualify as a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of Contribution under this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made from another qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) or an eligible plan under section 457(b) of the Code. As soon as practicable after receiptSection, the Rollover Contribution will must be deposited transferred directly from the qualified retirement plan or conduit IRA in the Trust Fund and will a Direct Rollover or must be credited transferred to the Participant’s Plan by the Employee within sixty (60) days following receipt of the amounts from the qualified plan or conduit IRA. If Rollover Account. In the event the Administrative Committee discovers that a Participant has made Contributions are permitted, an Employee may make a Rollover Contribution to the Plan which fails even if the Employee is not an Eligible Participant with respect to comply with this sectionany or all other contributions under the Plan, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicable. The Administrative Committee will in good faith rely on the representations made unless otherwise prohibited under separate administrative procedures adopted by the Participant in his application to make Plan Administrator. An Employee who makes a Rollover Contribution and will to this Plan prior to becoming an Eligible Participant shall be treated as a Participant only with respect to such Rollover Contribution Account, but shall not be held accountable treated as an Eligible Participant until he/she otherwise satisfies the eligibility conditions under the Plan. The Plan Administrator may refuse to accept a Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (a) is not being made from a proper plan or conduit IRA; (b) is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or conduit IRA; (c) could jeopardize the tax-exempt status of the Plan; or (d) could create adverse tax consequences for any misrepresentation therein unless the Administrative Committee has actual knowledge Plan or the Employer. Prior to accepting a Rollover Contribution, the Plan Administrator may require the Employee to provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of such misrepresentationthis Section. The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. Any conditions on Rollover Contributions must be applied uniformly to all Employees under the Plan.

Rollover Contributions. An Employee may make a Rollover Contribution to this Plan from another “qualified retirement plan” or from a “conduit XXX,” if the acceptance of rollovers is permitted under Part 12 of the Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. Any Rollover Contribution an Employee makes to this Plan will be held in the Employee’s Rollover Contribution Account, which is always 100% vested. A Participant who receives may withdraw amounts from his/her Rollover Contribution Account at any time, in accordance with the distribution rules under Section 8.5(a), except as prohibited under Part 10 of the Agreement. For purposes of this Section 3.2, a distribution “qualified retirement plan” is any tax qualified retirement plan under Code §401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A “conduit XXX” is an XXX that holds only assets that have been properly rolled over to that XXX from a qualified plan that would be an Eligible Rollover Distribution if received from this Plan, other than a distribution received by a beneficiary from such qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) of the Code or an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution§401(a). The Administrative Committee will adopt such procedures, and may require such information from the Participant who desires to make To qualify as a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of Contribution under this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made from another qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) or an eligible plan under section 457(b) of the Code. As soon as practicable after receiptSection, the Rollover Contribution will must be deposited transferred directly from the qualified retirement plan or conduit XXX in the Trust Fund and will a Direct Rollover or must be credited transferred to the Participant’s Plan by the Employee within sixty (60) days following receipt of the amounts from the qualified plan or conduit XXX. If Rollover Account. In the event the Administrative Committee discovers that a Participant has made Contributions are permitted, an Employee may make a Rollover Contribution to the Plan which fails even if the Employee is not an Eligible Participant with respect to comply with this sectionany or all other contributions under the Plan, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicable. The Administrative Committee will in good faith rely on the representations made unless otherwise prohibited under separate administrative procedures adopted by the Participant in his application to make Plan Administrator. An Employee who makes a Rollover Contribution and will to this Plan prior to becoming an Eligible Participant shall be treated as a Participant only with respect to such Rollover Contribution Account, but shall not be held accountable treated as an Eligible Participant until he/she otherwise satisfies the eligibility conditions under the Plan. The Plan Administrator may refuse to accept a Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (a) is not being made from a proper plan or conduit XXX; (b) is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or conduit XXX; (c) could jeopardize the tax-exempt status of the Plan; or (d) could create adverse tax consequences for any misrepresentation therein unless the Administrative Committee has actual knowledge Plan or the Employer. Prior to accepting a Rollover Contribution, the Plan Administrator may require the Employee to provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of such misrepresentationthis Section. The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. Any conditions on Rollover Contributions must be applied uniformly to all Employees under the Plan.

Rollover Contributions. A Participant who receives a distribution from a qualified plan that would be rollover contribution is an Eligible Rollover Distribution if received from this Plan, other than a distribution received by a beneficiary from such qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) amount of cash ---------------------- or property which the Code or permits an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, Employee or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution. The Administrative Committee will adopt such procedures, and may require such information from the Participant who desires to make a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a conduit individual retirement accountnondiscriminatory basis, an annuity contract described in section 403(b) may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible plan under section 457(b) of the Code. As soon as practicable after receipt, the Rollover Contribution will be deposited in the Trust Fund and will be credited to the Employee's right or a Participant’s Rollover Account. In the event the Administrative Committee discovers that a Participant has made a Rollover Contribution to the Plan which fails to comply with this section, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicable. The Administrative Committee will in good faith rely on the representations made by the Participant in his application 's right to make a Rollover Contribution rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any succe or ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will not be held accountable for any misrepresentation therein unless the Administrative Committee has actual knowledge of such misrepresentationdistribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A Participant who receives An Employee (or former Employee) may make a distribution Rollover Contribution to this Plan from a qualified retirement plan that would or from an IRA, if the acceptance of rollovers is permitted under AA §C-2 or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. Subject to the provisions under Section 3.02(c)(2)(v)(E) relating to rollovers of Xxxx Deferrals, any Rollover Contribution an Employee (or former Employee) makes to this Plan will be held in the Employee’s Rollover Contribution Account, which is always 100% vested. A Participant may withdraw amounts from his/her Rollover Contribution Account at any time, in accordance with the distribution rules under Section 7, except as prohibited under AA §10. Any amounts received as a Rollover Contribution under this Section 3.05 will not be treated as an Eligible Rollover Distribution if received from Annual Addition for purposes of applying the Code §415 Limitation described in Section 5.02. For purposes of this Plan, other than a distribution received by a beneficiary from such qualified planSection 3.05, a conduit individual qualified retirement accountplan is a tax-qualified retirement plan described in Code §401(a) or Code §403(a), an annuity contract described in section §403(b) of the Code Code, or an eligible plan under section §457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distributionstate. The Administrative Committee will adopt such procedures, and may require such information from the Participant who desires to make To qualify as a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of Contribution under this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made from another qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) or an eligible plan under section 457(b) of the Code. As soon as practicable after receiptSection, the Rollover Contribution will must be deposited transferred directly from the qualified retirement plan or IRA in the Trust Fund and will a Direct Rollover or must be credited transferred to the Participant’s Plan by the Employee within the requisite period of time for Rollover AccountContributions from the qualified plan or IRA. In The Plan Administrator may accept any Rollover Contribution that satisfies the event requirements, including the Administrative Committee discovers that time period to make Rollover Contributions, under Code §402(c) and applicable IRS regulations and other guidance. Thus, for example, the Plan Administrator may accept a Participant has made Rollover Contribution as provided under Revenue Procedure 2016-47 relating to the waiver of the 60-day rollover period and acceptable self-certification by an Employee and the Plan may accept a Rollover Contribution of qualified plan loan offset amounts within the applicable time period. If permitted under AA §C-2 or other administrative procedures, an Employee (or former Employee) may make a Rollover Contribution to the Plan which fails even if the Employee is not a Participant with respect to comply with this section, any or all other contributions under the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicablePlan. The Administrative Committee will in good faith rely on the representations made by the Participant in his application to make An Employee who makes a Rollover Contribution and will to this Plan prior to becoming a Participant shall be treated as a Participant only with respect to such Rollover Contribution Account, but shall not be held accountable for any misrepresentation therein treated as a Participant with respect to other contribution sources under the Plan until he/she otherwise satisfies the eligibility conditions under the Plan. To the extent Participant loans are authorized under the Plan, a “limited Participant” under this paragraph may request a Participant loan from the Rollover Contribution Account, unless provided otherwise under AA §B-3 or separate administrative procedures adopted by the Administrative Committee has actual knowledge of such misrepresentation.Plan Administrator. The Plan Administrator may refuse to accept a Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution:

Rollover Contributions. A Participant who receives The Employer shall specify in the Adoption ---------------------- Agreement whether rollover contributions shall be permitted under the Plan. If so authorized by the Adoption Agreement, any Employee (prior to satisfying the Plan's eligibility conditions) or Participant, after filing with the Trustee the form prescribed by the Plan Administrator, may contribute cash or other property to the Trust other than as a distribution voluntary nondeductible Employee contribution if the contribution is a "rollover contribution" which the Code permits an Employee to transfer either directly or indirectly from a one qualified plan that would be an Eligible Rollover Distribution if received from this Plan, other than a distribution received by a beneficiary from such qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) of the Code or an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution. The Administrative Committee will adopt such procedures, and may require such information from the Participant who desires to make a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made from another qualified plan. Before accepting a rollover contribution, the Trustee may require an Employee to furnish satisfactory evidence that the proposed transfer is in fact a conduit individual retirement accountrollover contribution which the Code permits an Employee to make to a qualified plan. A rollover contribution shall not be considered an Annual Addition under Article IV. The Trustee shall invest the rollover contribution in a segregated investment Account for the Employee's sole benefit subject to Section 4.08 unless the Trustee, an annuity contract described in section 403(b) or an eligible plan under section 457(b) its sole discretion, agrees to invest the rollover contribution as part of the CodeTrust Fund. As soon The Trustee shall hold, administer, and distribute a rollover contribution in the same manner as practicable after receiptany Employer contribution made to the Trust. If an Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Rollover Contribution will Plan Administrator and Trustee shall treat the Employee as a Participant for all purposes of the Plan except that the Employee shall not be deposited considered a Participant for purposes of sharing in Employer contributions or Participant forfeitures under the Plan until such Employee actually becomes a Participant in the Trust Fund and will be credited to the Participant’s Rollover Account. In the event the Administrative Committee discovers that a Participant has made a Rollover Contribution to the Plan which fails to comply with this section, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicable. The Administrative Committee will in good faith rely on the representations made by the Participant in his application to make a Rollover Contribution and will not be held accountable for any misrepresentation therein unless the Administrative Committee has actual knowledge of such misrepresentationPlan.

Rollover Contributions. An Employee may make a Rollover Contribution to this Plan from another "qualified retirement plan" or from a "conduit IRA," if the acceptance of rollovers is permitted under Part 12 of the Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. Any Rollover Contribution an Employee makes to this Plan will be held in the Employee's Rollover Contribution Account, which is always 100% vested. A Participant who receives may withdraw amounts from his/her Rollover Contribution Account at any time, in accordance with the distribution rules under Section 8.5(a), except as prohibited under Part 10 of the Agreement. For purposes of this Section 3.2, a distribution "qualified retirement plan" is any tax qualified retirement plan under Code ?401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A "conduit IRA" is an IRA that holds only assets that have been properly rolled over to that IRA from a qualified plan that would be an Eligible Rollover Distribution if received from this Plan, other than a distribution received by a beneficiary from such qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) of the Code or an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution?401(a). The Administrative Committee will adopt such procedures, and may require such information from the Participant who desires to make To qualify as a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of Contribution under this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made from another qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) or an eligible plan under section 457(b) of the Code. As soon as practicable after receiptSection, the Rollover Contribution will must be deposited transferred directly from the qualified retirement plan or conduit IRA in the Trust Fund and will a Direct Rollover or must be credited transferred to the Participant’s Plan by the Employee within sixty (60) days following receipt of the amounts from the qualified plan or conduit IRA. If Rollover Account. In the event the Administrative Committee discovers that a Participant has made Contributions are permitted, an Employee may make a Rollover Contribution to the Plan which fails even if the Employee is not an Eligible Participant with respect to comply with this sectionany or all other contributions under the Plan, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicable. The Administrative Committee will in good faith rely on the representations made unless otherwise prohibited under separate administrative procedures adopted by the Participant in his application to make Plan Administrator. An Employee who makes a Rollover Contribution and will to this Plan prior to becoming an Eligible Participant shall be treated as a Participant only with respect to such Rollover Contribution Account, but shall not be held accountable treated as an Eligible Participant until he/she otherwise satisfies the eligibility conditions under the Plan. The Plan Administrator may refuse to accept a Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (a) is not being made from a proper plan or conduit IRA; (b) is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or conduit IRA; (c) could jeopardize the tax-exempt status of the Plan; or (d) could create adverse tax consequences for any misrepresentation therein unless the Administrative Committee has actual knowledge Plan or the Employer. Prior to accepting a Rollover Contribution, the Plan Administrator may require the Employee to provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of such misrepresentationthis Section. The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. Any conditions on Rollover Contributions must be applied uniformly to all Employees under the Plan.

Rollover Contributions. A Participant who receives a distribution from a qualified plan that would (a) Qualified Rollover Contributions may be an made to the Plan by any Eligible Rollover Distribution if received from this Plan, other than a distribution Employee of amounts received by a beneficiary such Eligible Employee from such qualified plan, a conduit an individual retirement account, account or annuity or from an annuity contract employees' trust described in section 403(b401(a) of the Code, which is exempt from tax under section 501(a) of the Code, but only if any such Rollover Contribution is made pursuant to and in accordance with applicable provisions of the Code and Treasury regulations promulgated thereunder. A Rollover Contribution of amounts that are "eligible rollover distributions" within the meaning of section 402(f)(2)(A) of the Code may be made to the Plan irrespective of whether such eligible rollover distribution was paid to the Eligible Employee or an eligible plan under section 457(b) paid to the Plan as a "direct" Rollover Contribution. A direct Rollover Contribution to the Plan may be effectuated only by wire transfer directed to the Trustee or by issuance of a check made payable to the Code Trustee, which is maintained negotiable only by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution. The Administrative Committee will adopt such procedures, Trustee and may require such information from which identifies the Participant who desires to make a Rollover Contribution, as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received is an Eligible Rollover Distribution made from another qualified plan, a conduit individual retirement account, an annuity contract described in section 403(b) or an eligible plan under section 457(b) of the Code. As soon as practicable after receipt, Employee for whose benefit the Rollover Contribution will be deposited in the Trust Fund and will be credited is being made. Any Eligible Employee desiring to the Participant’s Rollover Account. In the event the Administrative Committee discovers that a Participant has made effect a Rollover Contribution to the Plan which fails to comply must execute and file with this section, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicableform prescribed by the Committee for such purpose. The Administrative Committee will in good faith rely on the representations made by the Participant in his application may require as a condition to make a accepting any Rollover Contribution that such Eligible Employee furnish any evidence that the Committee in its discretion deems satisfactory to establish that the proposed Rollover Contribution is in fact eligible for rollover to the Plan and will not is made pursuant to and in accordance with applicable provisions of the Code and Treasury regulations. All Rollover Contributions to the Plan must be held accountable made in cash. A Rollover Contribution shall be credited to the Rollover Account of the Eligible Employee for any misrepresentation therein unless whose benefit such Rollover Contribution is being made as of the Administrative Committee has actual knowledge last day of the month in which such misrepresentationRollover Contribution is made.

Rollover Contributions. A Participant who receives a distribution from a qualified plan that would be an Eligible Rollover Distribution if The Custodian may in its discretion accept contributions in the form of assets acceptable to the Custodian received from this Planan annuity contract or a custodial account described in section 401(b) of the Code, other than an individual retirement account described in section 408(a) of the Code, and individual retirement annuity described in section 408(b) of the Code, or a distribution retirement bond described in section 409(a) of the Code, provided that such Contribution qualifies in all respects as a Rollover Contribution in accordance with the requirements of section 403(b)(8), section 408(d)(3) or section 409(b)(3)(C) of the Code (including the requirement that no part of the amount received by a beneficiary from such qualified plan, a conduit an individual retirement account, an individual retirement annuity or retirement bond be attributable to any source other than a rollover contribution from any annuity contract or custodial account described in section 403(b) of the Code) or other applicable provisions of the Code in effect from time to time. Such rollover contribution shall be held by the Custodian in a separate Rollover Account for the benefit of the Employee which consists only of such rollover contributions and the earnings thereon. Once transferred into the Employee's Custodial Account, such assets shall be treated as a Contribution for purposes of this Agreement and shall be invested, distributed and otherwise dealt with as such. The right is reserved to transfer the assets of the Custodial Investment Account to another form of annuity contract or custodial account described in section 403(b) of the Code or to an eligible individual retirement account, individual retirement annuity, or retirement bond plan under established pursuant to section 457(b408 or 409 of the Code. If permitted by Xxxxxxx Fund Distributors, Inc. in accordance with applicable law, rollover contributions with respect to "qualified voluntary employee contributions" as that term is defined in section 219(e)(2) of the Code which is maintained by a statemay be received under this Agreement with respect to taxable years beginning after December 31, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state may roll over all or any part of such taxable portion of the such distribution. The Administrative Committee will adopt such procedures1981, and may require such information from contributions shall thereafter be held and administered hereunder by the Participant who desires Custodian in accordance with all applicable law with respect to make a Rollover Contribution, "accumulated deductible employee contributions" as it considers necessary to determine whether the proposed rollover or direct plan transfer will meet the requirements of this section. The Administrative Committee may require the Participant to submit a written certification that the distribution he received term is an Eligible Rollover Distribution made from another qualified plan, a conduit individual retirement account, an annuity contract described defined in section 403(b) or an eligible plan under section 457(b72(o)(5)(B) of the Code. As soon as practicable after receipt, the Rollover Contribution will be deposited in the Trust Fund and will be credited to the Participant’s Rollover Account. In the event the Administrative Committee discovers that a Participant has made a Rollover Contribution to the Plan which fails to comply with this section, the Administrative Committee will refund the Contribution and all earnings attributable to it as soon as practicable. The Administrative Committee will in good faith rely on the representations made by the Participant in his application to make a Rollover Contribution and will not be held accountable for any misrepresentation therein unless the Administrative Committee has actual knowledge of such misrepresentation.