7 ARTICLE V VESTING What is my vested interest in my account? You are always 100% vested in all of your Plan accounts. What happens if the Plan becomes a "top-heavy plan"? Top-heavy plan. A retirement plan that primarily benefits "key employees" is called a "top-heavy plan." Key employees are certain owners or officers of the Employer. A plan is generally a "top-heavy plan" when more than 60% of the plan assets are attributable to key employees. Each year, the Plan Administrator is responsible for determining whether the Plan is a "top-heavy plan." Top-heavy rules. If the Plan becomes top-heavy in any Plan Year, then non-key employees may be entitled to certain "top-heavy minimum benefits," and other special rules will apply. These top-heavy rules include the following: • The Employer may be required to make a contribution on your behalf in order to provide you with at least "top-heavy minimum benefits." • If you are a participant in more than one Plan, you may not be entitled to "top-heavy minimum benefits" under both Plans. ARTICLE VI DISTRIBUTIONS PRIOR TO TERMINATION OF EMPLOYMENT Can I withdraw money from my account while working? In-service distributions. You may be entitled to receive an in-service distribution. However, this distribution is not in addition to your other benefits and will therefore reduce the value of the benefits you will receive at retirement. This distribution is made at your election subject to possible administrative limitations on the frequency and actual timing of such distributions. You may withdraw amounts from your rollover contributions accounts at any time. Conditions and Limitations. Generally you may receive a distribution from certain accounts prior to termination of employment provided you satisfy any of the following conditions: • you have attained age 59 1/2. Satisfying this condition allows you to receive distributions from all contribution accounts. • you have incurred a financial hardship as described below. • you incur a disability (as defined in the Plan). Satisfying this condition allows you to receive distributions from all contribution accounts. Distributions for deemed severance of employment. If you are on active duty for more than 30 days, then the Plan generally treats you as having severed employment for purposes of receiving a distribution from all contribution accounts. This means that you may request a distribution from all contribution accounts from the Plan. If you request a distribution on account of this deemed severance of employment and all or part of the distribution is taken from elective deferrals, then you are not permitted to make any contributions to the Plan for six (6) months after the date of the distribution. Can I withdraw money from my account in the event of financial hardship? Hardship distributions. You may withdraw money on account of financial hardship if you satisfy certain conditions. This hardship distribution is not in addition to your other benefits and will therefore reduce the value of the benefits you will receive upon termination of employment or other event entitling you to distribution of your account balance. Qualifying expenses. A hardship distribution may be made to satisfy certain immediate and heavy financial needs that you have. A hardship distribution may only be made for payment of the following: • Expenses for medical care (described in Section 213(d) of the Internal Revenue Code) for you, your spouse or your dependents. This also includes medical expenses for the death beneficiary of your Plan account. • Costs directly related to the purchase of your principal residence (excluding mortgage payments). • Tuition, related educational fees, and room and board expenses for the next twelve (12) months of post-secondary education for you, your spouse, your children or your dependents. This also includes such education expenses for the death beneficiary of your Plan account.