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457 Governmental Plan and Trust had resumed and then terminated employment on not made or received an allocation of any Deferral account of death. Contributions under the Plan during the two-year period ending on the date of distribution; and (3) the 4.05 DISTRIBUTIONS PRIOR TO SEVER- Participant has not received a prior distribution under ANCE FROM EMPLOYMENT. Notwithstanding this Section 4.05(B). the Section 4.01 distribution restrictions, the Plan permits the following in-service distributions in (C) Distribution of Rollover Contributions. A accordance with this Section. Participant may request and receive distribution of his/her Account attributable to Rollover (A) Unforeseeable Emergency. In the event of a Contributions (but not to Transfers) before the Participant's unforeseeable emergency, the Participant has a distributable event under Section Administrative Services Provider may make a 4.01. distribution to a Participant who has not incurred a Severance from Employment. 4.06 DISTRIBUTIONS LINDER OUALIFIED DOMESTIC RELATIONS ORDERS (QDROsI. An unforeseeable emergency is a severe Notwithstanding any other provision of this Plan, the financial hardship of a Participant or Beneficiary QDRO provisions will apply. The Administrative resulting from: (1) iliness or accident of the Services Provider (and any Trustee) must comply Participant, the Participant's Beneficiary, or the with the terms of a QDRO, as defined in Code § ParticipanYs spouse or dependent (as defined in Code 414(p), which is issued with respect to the Plan. § 152, and, for taxable years beginning on or after January 1, 2005, without regard to Code § 152(b)(1), (A) Time and Method of Payment. This Plan (b)(2), and (d)(1)(B)); (2) loss of the Participant's or specifically permits distribution to an alternate payee Beneficiary's property due to casualty; (3) the need under a QDRO at any time, notwithstanding any to pay for the funerai expenses of the Participant's contrary Plan provision and irrespective of whether spouse or dependent (as defined in Code § 152, and, the Participant has attained his/her earliest retirement for taxable years beginning on or after January 1, age (as defined under Code § 414(p)) under the Plan. ' 2005, without regard to Code § 152(b)(1), (b)(2), and Nothing in this Section 4.06 gives a Participant a , (d)(1)(B)); or (4) other similar extraordinary and right to receive distribution at a time the Plan � unforeseeable circumstances arising from events otherwise does not pernut nor authorizes the alternate ' beyond the Participant's or Beneficiary's control. The payee to receive a form of payment the Plan does not ' Administrative Services Provider will not pay the permit. � Participant or the Beneficiary more than the amount ; reasonably necessary to satisfy the emergency need, (B) QDRO Procedures. Upon receiving a domestic ' which may include amounts necessary to pay taxes ar relations order, the Administrative Services Provider �� penalties on the distribution. The Administrative promptly will notify the Participant and any alternate � Services Provider will not make payment to the payee named in the order, in writing, of the receipt of , extent the Participant or Beneficiary may relieve the the order and the Plan's procedures for determining financial hardship by cessation of defenals under the the qualified status of the order. Within a reasonable ' Plan, through insurance or other reimbursement, or period of time after receiving the domestic relations by liquidation of the individual's assets to the extent order, the Administrative Services Provider must such liquidation would not cause severe financial determine the qualified status of the order and must hardship. notify the Participant and each alternate payee, in writing, of the Administrative Services Provider's The Participant's Beneficiary is a person who a determination. The Administrative Services Provider Participant designates as a"primary beneficiary" and must provide notice under this paragraph by mailing who is or may become entitled to a Participant's Plan to the individual's address specified in the domestic account upon the Participant's death. relations order. A Participant's unforeseeable emergency event (C) Accounting. If any portion of the Participant's includes a severe financial hardship of the Account Balance is payable under the domestic participant's primary Beneficiary under the Plan, that relations order during the period the Administrative would constitute an emergency event if it occurred Services Provider is making its determination of the with respect to the participant's spouse or dependent qualified status of the domestic relations order, the as defined under Code § 152. Administrative Services Provider may maintain a separate accounting of the amounts payable. If the (B) De minimis distribuHon. A Participant may Administrative Services Provider determines the elect to receive a distribution of his/her Account order is a QDRO within I8 months of the date where: (1) the Participant's Account (disregarding amounts first are payable following receipt of the Rollover Contributions) does not exceed $5,000 (or domestic relations order, the Administrative Services such other amount as does not exceed the Code § Provider will distribute or will direct the Trustee to 411(a)(11)(A) doliar amount); (2) the Participant has distribute the payable amounts in accordance with the 10 1/l0 19