C. DISTRIBUTIONS NOT ELIGIBLE FOR ROLLOVER.

You cannot roll over a distribution made (1) in a series of equal (or substantially equal) periodic payments for your life or the joint lives of you and your Spouse or other Beneficiary, or (2) as a "required minimum payment" beginning on the April 1st of the year after the year during which you reach age 70½ (or thereafter). Thus, you may not roll over your monthly payments received under a Joint and 50% or 100% Survivor Annuity or a Life Annuity. Nor may a Pre-retirement Survivor Annuity paid to your surviving Spouse be rolled over. There may be other benefits that may not be rolled over. You may want to consult with a tax advisor.