F. Rollovers

If you are eligible to receive your benefits in a lump sum or in periodic payments of less than ten years, your distribution may qualify for rollover treatment under tax code and IRS rules. A rollover is a payment of your Plan benefits to a traditional individual retirement arrangement (IRA) or to another qualified Employer plan. A traditional IRA does not include a Roth IRA, SIMPLE IRA, or an Education IRA. The choice will affect the tax you owe. Additional information on rollovers is available upon written request of the Plan Office. You should consult with a tax advisor to assist you in making decisions regarding a distribution and/or rollovers.