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<br />~-ij~,:~St;;':~'~;:0:i.: .,'-, <br /> <br />\ <br /> <br />, <br /> <br />! <br />, <br />t <br />, <br />, <br />i <br />Ii <br />l 1\ <br /> <br />~, .";:-",,,,;.,...,.=,.,-.~---_.,_..' <br /> <br />. 457 plan 3..1id Tr11St !:>ocmnent <br /> <br />n., <br /> <br />(i) Substitution of Deemed IRA Trustee. If the Deemed IRA Trustee is a <br />non-bank trustee or custodian, the non-bank trustee or custodian shall substitute another <br />trustee or custodian if the non-bank trustee or custodian receives notice from the <br />Commissioner ofInternal Revenue that such substitution is required because it has failed <br />to comply with the requirements of section 1.408-2(e) of the Income Tax Regulations. <br /> <br />Article X. Non-Assignability <br /> <br />10.01 General: Except as provided in Article VIII and Section 10.02, no Participant or <br />Beneficiary shall have any right to commute, sell, assign, pledge, transfer or otherwise convey <br />or encumber the right to receive any payments hereunder, which payments and rights are <br />expressly declared to be non-assignable and non-transferable. <br /> <br />10.02 Domestic Relations Orders: <br /> <br />(a) Allowance of Transfers: To the extent required under a final judgment, decree, <br />or order (including approval of a property settlement agreement) that (i) relates <br />to the provision of child support, alimony payments, or marital property rights <br />and (ii) is made pursuant to a state domestic relations law, and (iii) is permitred <br />under Sections 414(p)(11) and (12) of the Code, any portion of a Participant's <br />Account may be paid or set aside for payment to a spouse, former spouse, child, <br />or other dependent of the Participant (an "Alternate Payee"). Where necessary to <br />carry out the terms of such an order, a separate Account shall be established with <br />respect to the Alternate Payee who shall be entitled to make investment selections <br />with respect thereto in the same manner as the Participant. Any amount so set <br />aside for an Alternate Payee shall be paid in accordance with the form and timing <br />of payment specified in the order. Nothing in this Section shall be construed to <br />authorize any amount to be distributed under the Plan at a time or in a form that <br />. is not permitred under Section 457(b) of the Code and is explicitly permitred <br />under the uniform procedures described in Section 10.2(d) below. Any payment <br />made to a person pursuant to this Section shall be reduced by any required <br />income tax withholding. <br /> <br />(b) Release from Liability to Participant: The Employer's liability to pay benefits to <br />a Participant shall be reduced to the extent that amounts have been paid or set <br />aside for payment to an Alternate Payee to paragraph (a) of this Section and the <br />Participant and his or her Beneficiaries shall be deemed to have released the <br />Employer and the Plan Administrator from any claim with respect to such <br />amounts. <br /> <br />(c) Participation in Legal Proceedings: The Employer and Administrator shall not <br />be obligated to defend against or set aside any judgement, decree, or order <br />described in paragraph (a) or any legal order relating to the garnishment of a <br />. Participant's benefits, unless the full expense of such legal action is borne by the <br />Participant. In the event that the Participant's action (or inaction) nonetheless <br />causes the Employer or Administrator to incur such expense, the amount of the <br />expense may be charged against the Participant's Account and thereby reduce the <br />Employer's obligation to pay benefits to the Participant. In the course of any <br /> <br />27 <br />