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WITHDRAWAL REQUEST 401 CoRpoRATE ERISA

Page 1 of 6 - Incomplete without all pages. Order #143869 Form #83516 09/01/2014 TM: DISTRIB EEP A COPY FOR YOUR RECORDS WITHDRAWAL REQUEST 401 CoRpoRATE ERISA

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Text of WITHDRAWAL REQUEST 401 CoRpoRATE ERISA

Page 1 of 6 - Incomplete without all pages. Order #143869 Form #83516 09/01/2014 TM: DISTRIBKEEP A COPY FOR YOUR RECORDSWITHDRAWAL REQUEST401 CoRpoRATE ERISAVoya Retirement Insurance and Annuity Company ( VRIAC )A member of the VoyaTM family of companiesPO Box 990063, Hartford, CT 06199-0063Phone: 800-262-3862 Fax: 800-643-81431. InstructIonsCompleted requests must be mailed to the address above or faxed to Voya at 800-643-8143. If you choose to fax a request, please DO NOT mail the original to Plan InForMatIon (Please print.)City State ZIP Date of Termination (mm/dd/yyyy) Daytime Phone 3. account HolDEr InForMatIon Name (last, first, middle initial) SSN (Required) Street Address/PO Box Employer Name Plan # (Can be found on your quarterly statement.)Please select whether non-vested amounts should be transferred to the forfeiture account. If no selection is made, the non-vested amount will remain in the account Holder Transfer balance to forfeiture account c Leave balance in Account Holder accountB) Partial Withdrawal (Complete the amount or percentage to be withdrawn from each source.)4. WItHDraWal aMount (Required to be completed by TPA or Employer.)a) Full WithdrawalVesting for Employee sources: Account Holder is deemed to be 100% vested in all employee sources unless noted otherwise in special instructions section. Employee sources are defined as Deferral, roth, rollover, Mandatory, Prior Plan assets, and Voluntary note, you must provide vesting for all Employer sources including those that may be 100% automatically vested such as Safe Harbor Match, QNEC for Employer sources:c Vesting is 100% for all Employer sourcesc Vesting is _________% for all Employer sourcesc Vesting varies by source as indicated below:Other _______________MatchProfit SharingEmployer Contributions$ or %$ or %$ or %$ or %Deferral$ or %Match$ or %Rollover$ or %Profit Sharing$ or %Other _______________$ or % Page 2 of 6 - Incomplete without all pages. Order #143869 Form #83516 09/01/2014 TM: DISTRIBKEEP A COPY FOR YOUR RECORDS5. rEason For WItHDraWal (Check one.)c Termination of Employment/Retirement c Prior to Age 55 c Between Age 55 and 59 c Over Age 59 c Dissolution of Plan (Employer terminating Plan, check only if advised by Employer/TPA)c Plan Loanc Hardship c Account Holder is eligible to withdraw contributions and earnings (100%) c Account Holder is eligible to withdraw contributions onlyc In-Service Withdrawal c Prior to Age 59 c On or after Age 59 c Required Minimum Distribution (RMD) (minimum age 70 )c Qualified Domestic Relations Order (Must be accompanied by the QDRO Authorization, order number 129474.)c Change of Investment Provider within same plan (For plans with multiple investment providers, split funded.) c Do not close my withdrawals may not be available under your Plan. see your Employer for options available to WItHDraWal ElEctIons For non rotH accounts c cash distribution paid directly to youc rollover to Voya Ira/Qualified planc rollover to Voya roth Ira note: If choosing a direct rollover to a Voya account/contract, please select destination account/contract(s) below. Destination Account (For more information on the products listed below, please call the Voya Investor Channel at 888-681-3153.) c Voya Brokerage c Voya Fixed Annuity c Voya SPIA c Voya choice IRA c Voya express Mutual Fund c Voya Variable Annuity c Voya funds c Voya Select Advantage c Voya Indexed Annuity c Voya Premier Products Voya Product account number c Qualified Plan/Arrangement administered by Voya. c Voya Qualified Plan # c non-Voya rollover c IRA c Roth IRA c Qualified Plan Street Address/PO Box Additional Instructions City State ZIP Check is to be made payable to (Custodian of the IRA or Investment Provider of the Plan to receive the benefit) For the benefit of Account # Payment Instructions Mailing InstructionsIf you have elected to roll over funds from your account to a Voya IRA account, your request will not be processed until your new account(s) is established. Page 3 of 6 - Incomplete without all pages. Order #143869 Form #83516 09/01/2014 TM: DISTRIBKEEP A COPY FOR YOUR RECORDS10. DEFaultED loan InForMatIon (Complete this section ONLY if selecting Separation from Service in Section 5.)If no account type is indicated, any taxes associated with the defaulted loan amount will first be deducted from accounts associated with employee contributions. IRS Form 1099-R will be issued at year-end. The amount shown above will be reported as taxable income. Based on the age indicated on this form, the amount may be subject to an additional 10% tax penalty when the Form 1040 is filed with the Type (example: deferral, match, etc.) Defaulted loan Amount $ 9. VoYa l oan PrograM (Complete this section ONLY if selecting Separation from Service in Section 5.)Account Holder has an outstanding loan under one of the following repayment methods in the Voya Loan Program (Voya monitors the loans).Please check one: c Payroll Deduct c Direct Billnote: Please proceed to Section WItHDraWal ElEctIons For rotH accountc cash distribution paid directly to youc Voya rollover Destination Account (For more information on the products listed below, please call the Voya Investor Channel at 888-681-3153.) c Voya Brokerage c Voya Fixed Annuity c Voya SPIA c Voya choice IRA c Voya express Mutual Fund c Voya Variable Annuity c Voya funds c Voya Select Advantage c Voya Indexed Annuity c Voya Premier Products Voya Product account number c Qualified Plan/Arrangement administered by Voya. c Voya Qualified Plan # c non-Voya rollover c IRA c Qualified Plan Street Address/PO Box Additional Instructions City State ZIP Check is to be made payable to (Custodian of the IRA or Investment Provider of the Plan to receive the benefit) For the benefit of Account # Payment Instructions Mailing InstructionsIf you have elected to roll over funds from your account to a Voya IRA account, your request will not be processed until your new account(s) is Type (example: voluntary (VL), mandatory (MN)) After Tax Contributions $ 8. cost BasIs (Non-Roth after tax contributions: For rollovers, unless otherwise indicated, cost basis funds will be rolled over.) Page 4 of 6 - Incomplete without all pages. Order #143869 Form #83516 09/01/2014 TM: DISTRIBKEEP A COPY FOR YOUR RECORDS12. DElIVErY oPtIons For casH DIstrIButIons If you decide to have a withdrawal deposited directly into your bank account you need to complete the information below, and by doing so you authorize Voya to initiate an electronic funds transfer (EFT). The electronic deposit is immediately available for use once the transfer is completed. The Company does not charge you for this service; the payment is typically completed within 3-4 business verify the correct ABA routing number with your bank. If the electronic deposit cannot be completed using the information provided below, we will issue and mail a check to the Account EFt information must be clear and complete. If we are unable to read the instructions, in order to expedite the request, the payment will be made by check. EFT will not deposit to a third party account. EFT cannot be made outside of the Type c Checking or c Savings AccountABA Routing # (9 digits, verify with your bank) Bank Account # c Withdrawal will be deposited directly into my bank account. (Complete the bank information below.)c Withdrawal check will be mailed to me through regular : If no election is made, your check will be mailed through regular tax WItHHolDIngFederal Withholding Regardless of whether or not federal or state income tax is withheld, you are liable for taxes on the taxable portion of the payment. If you do not have a sufficient amount withheld, you may be subject to tax penalties under the Estimated Tax Payment rules. An election made for a single non-recurring distribution applies only to the payment for which it is being made. For recurring payments, your withholding election will remain in effect until it is changed or revoked. You may change or revoke your election at any time prior to a payment being made by submitting IRS form W-4P. persons having their payment delivered outside the or its possessions may not make an election of NO withholding. In this case, if you choose no withholding, the default rate will be applied. Non-resident aliens are subject to a mandatory 30% withholding rate unless they are eligible for a reduced rate or exemption under a tax treaty and the required documentation is submitted. Eligible rollover distribution 20% withholding: (See the attached Special Tax Notice.) Distributions you receive from qualified pension or annuity plans that are eligible to be rolled over tax free to an IRA or another qualified plan are subject to a flat 20% federal withholding rate. The 20% withholding rate is required, and you cannot choose not to have income tax withheld from eligible rollover distributions. You may elect withholding in excess of the mandatory 20% rate. non-periodic payments 10% withholding: Non-periodic, non-rollover eligible payments from pensions, annuities, IRA s and life insurance contracts are subject to a flat 10% federal withholding rate unless you choose not to have federal income tax withheld. These include for example, required minimum distributions, hardship withdrawals, and distributions from IRA s that are payable on demand. You can choose not to have withholding applied to your non-periodic distribution by checking the applicable box below. You may also elect withholding in excess of the flat 10% Withholding Instructions:My residence state for tax purposes is: c Do not withhold any state income tax unless mandated by Do withhold state taxes in the amount of $ or % (If you make this election, a dollar amount or percentage must be specified and cannot be less than any required withholding.)If you do not make an election or if your state requires a greater amount of withholding, we will withhold at the rate specified by your state of residence for the type of payment you are receiving. In some cases, your state specific withholding election form is required to opt out of withholding or to choose a rate other than the state s default rate. Refer to the attached State Income Tax Withholding Notification and/or your State Department of Taxation for Withholding Instructions:c Do not withhold any federal income tax unless mandated by lawc Do withhold federal taxesadditional amount you want withheld from your payment(s) $ (Note: This amount is in addition to the standard federal withholding rate applicable to your distribution.) Page 5 of 6 - Incomplete without all pages. Order #143869 Form #83516 09/01/2014 TM: DISTRIBKEEP A COPY FOR YOUR RECORDS15. account HolDEr autHorIZED sIgnaturE anD tax WItHHolDIng cErtIFIcatIon Date (mm/dd/yyyy) Account Holder Signature Account Holder SSN (Required) Your form will not be processed without account Holder ssn completed. 14. sPEcIal InstructIons (Please indicate special instructions or circumstances unique to your individual request below.)13. IF VoYa Has QuEstIons rEgarDIng tHIs WItHDraWal rEQuEst Please Contact: Name Phone E-mail Address Under penalties of perjury, I declare that I have examined the tax withholding for state and federal purposes and to the best of my knowledge and belief it is true, correct and complete, including state and federal opt out elections, as Company is required to provide this notice to you at least 30 days, but no more than 180 days, before the date of distribution. You have the right to consider whether to elect a direct rollover for at least 30 days after the notice is provided. Your Employer s retirement program may provide that by completing and returning the distribution request in less than 30 days if you elect to waive the 30-day requirement. This would mean that you do not wish to wait 30 days before reviewing your requested distribution. I certify that I have received and understand the Notice of your Right to Defer Distribution and the Special Tax Notice and, if applicable, waive the 30 day notice rEsIDEncY InForMatIonthe Internal revenue service does not require your consent to any provision of this document other than the certifications (in bold above) required to avoid backup penalties of perjury, I certify that:1. the number shown on this form is my correct taxpayer identification number; and2. I am not subject to backup withholding because (a) I am exempt from backup withholding or (b) I have not been notified by the Internal revenue service (Irs) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the Irs has notified me that I am no longer subject to backup withholding; and3. I am a citizen or other person (including resident alien) (as defined in the instructions for IRS form W-9).(If you are subject to back-up withholding, you must strike through statement number 2.)If you are not a citizen or other person, please check the box below to indicate your status as a Non-Resident Non-Resident Alien (Must submit an original IRS Form W-8BEN or other applicable form W-8.) As a non-resident alien, your taxable income is subject to 30% federal tax withholding unless tax treaty provisions can be applied. If you are eligible to claim tax treaty benefits, your IRS form W-8 must include a taxpayer identification number in Part I and all applicable fields in Part II must be completed. A taxpayer identification number may be applied for by submitting a Form W-7 to the Internal Revenue Service (IRS). IRS forms W-8 and W-7 are available on their web site or by contacting them at 800-829-1040. Page 6 of 6 - Incomplete without all pages. Order #143869 Form #83516 09/01/2014 TM: DISTRIBKEEP A COPY FOR YOUR RECORDS17. EMPloYEr, Plan sPonsor or naMED FIDucIarY autHorIZED sIgnaturE anD cErtIFIcatIonAuthorized Signer Name (Please print.) Date (mm/dd/yyyy) Signature If this section is not signed, your participant will not receive their section must be completed by the Employer or its designee if required by a contract between the Company and the Employer. The requested benefits are permitted by the Plan; For a return of contributions, I certify that the contributions may be returned to the Employer and that the reason for such return meets the requirements of IRS Revenue Ruling 91-4 and ERISA Section 403(c)(2); For withdrawals made to pay Plan expenses, I have determined in my fiduciary capacity that the service requested was necessary, has been provided at a reasonable expense to the plan; and the payment of such expense from Plan assets is permissible under the terms of the Plan; If the Plan requires Spousal Consent for the withdrawal, it has been secured in a separate document including any additional certifications; If the Account Holder s signature has been obtained in a separate document, the Account Holder has received from the Trustee or Named Fiduciary the Special Tax Notice regarding application of federal income tax withholding to certain Plan payments; the Account Holders withholding elections for state and federal income tax purposes, where applicable, have been obtained in a separate document along with the IRS Form Substitute W-9 and if applicable waive the 30-day notice requirement; If this form is not received in good order, it may be returned for correction and processed upon resubmission in good order at our designated location. For purposes of calculating the amount to be withdrawn, the value of the individual account will be determined after the close of business of the New York Stock Exchange (NYSE) on the date of good order. A valuation date is any normal business day, Monday through Friday, that the NYSE is open; and I have read and agree to the terms and conditions of the requested withdrawal and certify that the information stated above is true and complete. I further understand that the Company may rely conclusively on these certifications in processing the requested benefits above and that, in the case of any conflicting information, the Company is entitled to rely exclusively on the information contained in this Withdrawal Request. If appropriate, the information shown on this form has been reviewed with the Third Party Administrator. I have amended my Plan document to reflect all applicable federal tax legislation and IRS guidance, including the Pension Protection Act of 2006, in accordance with the IRS s remedial amendment tHIrD PartY aDMInIstrator autHorIZED sIgnaturE anD cErtIFIcatIonThis section must be completed if required by the am employed as a Third Party Administrator of the Plan identified above and certify the following: I have read and agree to the terms of the requested withdrawal; I have verified the Account Holder s eligibility for such withdrawal and have not relied solely on information provided by the Account Holders in this form in order to make this determination; The requested benefits are permitted in accordance with the terms of the Plan document; and The information provided in this document is complete and accurate to the best of my knowledge. If any information provided by the Account Holder to the Company is in conflict with the information provided by me to the Company, I acknowledge that the Company will rely conclusively on the information provided by Signer Name (Please print.) Name of TPA Firm Date (mm/dd/yyyy) Signature c From Account Holder Account Account Type (example: deferral, match, etc.) c From Forfeiture Account Account Type (example: deferral, match, etc.) TPA Fee Amount $ The Third Party Administrator for the Plan identified above has recorded this withdrawal in their records for this Party administrator (tPa) FEE (To be completed by TPA if applicable. Check will be made payable and mailed to the TPA.)NotificatioNIf you are a resident of Arkansas, California, Delaware, District of Columbia, Georgia, Iowa, Kansas, Maine, Maryland1, Massachusetts, Michigan, Nebraska2, North Carolina3, Oklahoma, Oregon, Vermont, or Virginia1, your state requires state income tax withholding on the taxable portion of your distribution from your 401, 403(b), 408 Individual Retirement or Governmental 457 Plan. This state income tax withholding is in addition to the mandatory 20% (or, in some cases, 10%) federal income tax withholding. Please note, when a state cost basis differs from federal, the federal cost basis will be used in determining taxability for state income tax withholding purposes. If you are a resident of california or oregon state income tax withholding will be calculated unless you elect out of state income tax withholding. If you are a resident of arkansas, North carolina3 or Vermont, state withholding will be automatically calculated when federal income tax withholding applies. If you do not elect out of 10% federal income tax withholding, you can still choose to elect out of state withholding. Requesting North Carolina withholding over mandatory amounts requires their Form NC-4P, Withholding Certificate for Pension or Annuity Payments. If you are a resident of iowa, Maine, Massachusetts, Nebraska2, or oklahoma, state income tax withholding will be automatically calculated as these states do not allow an election out of state income tax withholding when federal income tax withholding applies. If you are a resident of Delaware, Kansas or Maryland1 and are subject to mandatory 20% federal income tax withholding, state income tax withholding will be automatically calculated. State withholding is not required when 10% federal income tax withholding applies. If you are a resident of Virginia1 or Michigan, state income tax withholding will be calculated automatically unless you meet certain criteria and claim an exemption from withholding. To claim an exemption or to request withholding over mandatory amounts, complete Form VA-4P for Virginia or Form MI-W4P for Michigan, and return the appropriate form to us with, and to the same designated location as, your Withdrawal Request. If you are a resident of the District of columbia and are receiving a total distribution of your account balance, state income tax withholding will be automatically calculated. State withholding is not required for partial distributions. If you are a resident of Georgia and are receiving periodic payments, state income tax withholding will be automatically calculated unless you elect and Virginia state income tax withholding is not required for distributions from 408 state income tax withholding is not required for premature distributions from 408 Carolina does not apply to distributions from NC state and local government or federal retirement systems for those vested as of 8/12/89. Order #143703 Form #83006 09/01/2014TM: MYOUTBCKUPKEEP A COPY FOR YOUR RECORDSState Income tax WIthholdIng notIfIcatIon401, 403(b), 408 and governmental 457 Plan distribution Page 1 of 8 Order #143712 09/01/2014YOUR ROLLOVER OPTIONSYo u are receiving this notice in the event that all or a portion of a payment you are receiving is eligible to be rolled over to an IRA or an employer plan. This notice is intended to help you decide whether to do such a notice describes the rollover rules that apply to payments from the Plan that are not from a designated Roth account (a type of account with special tax rules in some employer plans). If you also receive a payment fro m a designated Roth account in the Plan, see page 5 for that payment, and the Plan administrator or the payor will tell you the amount that is being paid from each a that apply to most payments from a plan are described in the General Information About Rollovers section. Special rules that only apply in certain circumstances are described in the Special Rules and Options INFORMATION ABOUT ROLLOVERSHow can a rollover affect my taxes?You will be taxed on a payment from the Plan if you do not roll it over. If you are under age 59 and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 (or if an exception applies).Where may I roll over the payment?Yo u may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for exa mple, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer do I do a rollover?There are two ways to do a rollover. You can do either a direct rollover or a 60-day you do a direct rollover, the Plan will make the payment directly to your IRA or an employer plan. Yo u should contact the IRA sponsor or t he administrat or of the e mployer plan for information on how to do a direct rollove you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan is required to wit hhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 (unless an exception applies).How much may I roll over?If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment fro m the Plan is eligible for rollover, except: Certain pay ments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) Required minimum distributions after age 70 (or after death) Hardship distributions ESOP dividends Corrective distributions of contributions that exceed tax law limitations Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA).The Plan administrator or the payor can tell you what portion of a payment is eligible for Retirement Insurance and Annuity Company ( VRIAC )Voya Institutional Plan Services, LLC ( VIPS )Members of the VoyaTM family of companiesPO Box 990063Hartford, CT 06199-0063Special Tax NoTice ReGaRDiNG paYMeNTS FRoM aN accoUNT oTHeR THaN a DeSiGNaTeD RoTH accoUNT Page 2 of 8 Order #143712 09/01/2014GENERAL INFORMATION ABOUT ROLLOVERS (Continued)If I don t do a rollover, will I have to pay the 10% additional income tax on early distributions?If you are under age 59 , you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts wit hheld for income tax) that you do not roll over, unless one of the except ions listed below applies. This tax is in addition t o the regular income tax on the p ayment not rolled 10% additional income tax does not apply to the following payments from the Plan: Payments made after you separate from service if you will be at least age 55 in the year of the separation Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation Payments made due to disability Payments after your death Payments of ESOP dividends Corrective distributions of contributions that exceed tax law limitations Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Payments made directly to the government to satisfy a federal tax levy Payments made under a qualified domestic relations order (QDRO) Payments up to the amount of your deductible medical expenses Certain pay ments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA?If you receive a payment from an IRA when you are under age 59 , you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRA, including: There is no exception for payments after separation from service that are made after age 55. The exception for qualified domestic relations orders (QDROs) does not apply (alt hough a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse). The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation f rom service. There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment c ompensation but for self-employed status).Will I owe State income taxes?This notice does not describe any State or local income tax rules (including withholding rules).If your payment includes after-tax contributionsAfter-tax contributions included in a payment are not taxed. If a payment is only part of your benefit, an allocable portion of your after-tax contributions is generally included in the payment. If you have pre-1987 after-tax contributions maintained in a separate account, a s pecial rule may apply to determine whether the after-tax contributions are included in a p may roll over to an IRA a payment that includes after-tax contributions through either a direct rollover or a 60-day rollover. You must keep track of the aggregate amount of the after-tax contributions in all of your IRAs (in order to determine your taxable income for later payments from the IRAs). If you do a direct rollover of only a portion of the amount paid from the Plan and a portion is paid to you, each of the payments will include an allocable portion of the after-tax contributions. If you do a 60-day rollover to an IRA of only a portion of the payment made to you, the after-tax contributions are treated as rolled over last. For example, assume you are receiving a complete distribution of your benefit which totals $12,000, of which $2,000 is after-tax contributions. In this case, if you roll over $10,000 to an IRA in a 60-day rollover, no amount is taxable because the $2,000 amount not rolled over is treated as being after-tax contributions. Yo u may roll over to an employer pla n all of a payment that includes after-tax contributions, but only through a direct rollover (and only if the receiving plan separately accounts for after-tax contributions and is not a governmental section 457(b) plan). You can do a 60-day rollover to an employer plan of part of a payment that includes aft er-tax contributions, but only up to the amount of the payment t hat would be taxable if not rolled ove RULES ANd OPTIONS Page 3 of 8 Order #143712 09/01/2014SPEcIAL RULES ANd OPTIONS (Continued)If you miss the 60-day rollover deadlineGenerally, the 60-day rollo ver deadline cannot be extended. However, the IRS has the limited authority to waive the deadline under certain extraordinary circumstances, such as when external events prevented you from completing the rollover by the 60-day rollover deadline. To apply for a waiver, you must file a private letter ruling request with the IRS. Priv ate letter ruling requests require the payment of a nonrefundable user fee. For more inf ormati on, see IRS Publication 590, Individual Retirement Arrangements (IRAs). If your payment includes employer stock that you do not roll overIf you do not do a rollover, you can apply a special rule to payments of employer stock (or other employer securities) that are either attributable to after-tax contributions or paid in a lump sum after separation from service (or after age 59 , disability, or the participant s death). Under the special rule, the net unrealized appreciation on the stock will not be taxed when distributed from the Plan and will be taxed at capital gain rates when you sell the stock. Net unrealized appreciation is generally the increase in the value of employer stock after it was acquired by the Plan. If you do a rollover for a payment that includes employer stock (for example, by selling the stock and rolling over the proceeds within 60 days of the payment), the special rule relating to the distributed employer stock will not apply to any subsequent payments from the IRA or employer plan. The Plan administrator can tell you the amount of any net unrealized you have an outstanding loan that is being offsetIf you have an outstanding loan from the Plan, your Plan benefit may be offset by the amount of the loan, typically when your employment ends. The loan offset amount is treated as a distribution to you at the time of the offset and will be taxed (including the 10% additional income tax on early distributions, unless an exception applies) unless you do a 60-day rollover in the amount of the loan offset t o an IRA o r employer you were born on or before January 1, 1936If you were born on or before January 1, 1936 and receive a lump sum distribution that you do not roll over, special rules for calculating the amount of the tax on the payment might apply to you. For more information, see IRS Publication 575, Pension and Annuity Income. If your payment is from a governmental section 457(b) planIf the Plan is a governmental section 457(b) plan, the same rules described elsewhere in this notice generally apply, allowing you to roll over the payment to an IRA or an employer pla n that accepts rollovers. One difference is that, if you do not do a rollo ver, you will not have to pay the 10% additional income tax on early distributions from the Plan even if you are under age 59 (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA). However, if you do a rollover to an IRA or to an employer plan that is not a governmental section 457(b) plan, a later distribution made before age 59 will be subject to the 10% additional income tax on early distributions (unless an exception applies). Other differences are that you cannot do a rollover if the payment is due to an unforeseeable emergency and the special rules under If your payment includes employer stock that you do not roll over and If you were born on or before January 1, 1936 do not you are an eligible retired public safety officer and your pension payment is used to pay for health coverage or qualified long-term care insuranceIf the Plan is a governmental plan, you retired as a public safety officer, and your retirement was by reason of disability or was after normal retirement age, you can exclude from your taxable income plan payments paid directly as premiums to an accident or health plan (or a qualified long-term care insurance contract) that your employer maintains for you, your spouse, or your dependents, up to a maximum of $3,000 annually. For this purpose, a public safety officer is a law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance you roll over your payment to a Roth IRAIf you roll over the payment to a Roth IRA, a special rule applies under which the amount of the payment rolled over (reduced by any after-tax amounts) will be taxed. Howeve r, the 10% additional income tax on early distributions will not apply (unless you take the amount roll ed over out of the Roth I RA with in 5 years, counting from January 1 of the year of the rollover). The 10% additional income tax on early distributions will not apply to Section 457 plans (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA). For payments from the Plan during 2010 that are roll ed over to a Roth IRA, the taxable amount can be spread over a 2-year period startin g in you roll over the payment to a Roth IRA, later payments from the Roth IRA that are qualified distributions will not be taxed (including earnings after the rollover). A qualified distribution from a Roth IRA is a payment made after you are age 59 (or after your death or disability, or as a qualified first-time homebuyer distribution of up to $10,000) and after you have had a Roth IRA for at least 5 years. In applying this 5-year rule, you count from January 1 of the year for which your first contribution was made to a Roth IRA. Payments from the Roth IRA that are not qualified distributions will be taxed to the extent of earnings after the rollover, including the 10% additional income tax on early distributions (unless an exception applies). You do not have to take required mini mum distributions from a Roth IRA during your lifetime. For more information, see IRS Publication 590, Individual Retirement Arrangements (IRAs).Yo u can also roll over a p ayment from the Plan to a d esignated Rot h account in an employer to a designated Roth account in the same planIf the distribute rolls over the payment to a designated Roth account in the plan, the amount of the payment rolled over (reduced by any after-tax amounts directly rolled over) will be taxed. However, the 10% additional tax on early distributions will not apply (unless the distribute takes the amount rolled over out of the designated Roth account within the 5 year period that begins on January 1 of the year of the rollover). This 10% additional income tax on early distributions will not apply to Section 457 plans (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA). For payments from the plan in 2010 that are rolled over to a designated Roth account in the plan (and that are not distributed from that account until after 2011, the taxable amount of the rollover will be taxed half in 2011 and half in 2012, unless the distributee elects to be taxed in 2010. Page 4 of 8 Order #143712 09/01/2014SPEcIAL RULES ANd OPTIONS (Continued)If you are not a plan participantPayments after death of the participant . If you receive a distribution after the participant s death that you do not roll ove r, the distribution will generally be taxed in the sa me manner described elsewhere in this notice. However, the 10% additional income tax on early distributions and the special rules for public safety officers do not apply, and the special rule described under the section If you were born on or before January 1, 1936 applies only if the participant was born on or before January 1, you are a surviving spouse. If you receive a payment from the Plan as the surviving spouse of a deceased participant, you have the same rollover options that the participant would have had, as described elsewhere in this notice. In addition, if you choose to do a rollover to an IRA, you may treat the IRA as your own or as an inherited IRA you treat as your own is treated like any other IRA of yours, so that payments made to you before you are age 59 will be subject to the 10% additional income tax on early distributions (unless an exception applies) and required minimum distributions from your IRA do not have to start until after you are age 70 .If you treat the IRA as an inherited IRA, payments from the IRA will not be subject to the 10% additional income tax on early distributions. However, if the participant had started taking required minimum distributions, you will have to receive required minimum distributions from the inherited IRA. If the participant had not started taking required minimum distributions from the Plan, you will not have to start receiving required minimum di stributions from the inherited IRA until the year the participant would have been age 70 .If you are a surviving beneficiary other than a spouse. If you receive a payment from the Plan because of the participant s death and you are a designated beneficiary other than a surviving spouse, the only rollover option you have is to do a direct rollover to an inherited IRA. Payments from the inherited IRA will not be subject to the 10% additional income tax on early distributions. You will have to receive required minimum distributions from the inherited under a qualified domestic relations order. If you are the spouse or former spouse of the participant who receives a payment fro m the Plan under a qualified domestic relations order (QDRO), you generally have the same options the participant would have (for example, you may roll over the pay ment to your own IRA or an eligible employer plan that will accept it). Payments under the QDRO will not be subject to the 10% additional income tax on early you are a nonresident alien If you are a nonresident alien and you do not do a direct rollover to a IRA or employer plan, instead of withholding 20%, the Plan is generally required to withhold 30% of the payment for federal income taxes. If the amount withheld exceeds the amount of tax you owe (as may happen if you do a 60-day rollover), you may request an income tax refund by filing Form 1040NR and attaching your Form 1042-S. See Form W-8BEN for claiming that you are entitled to a reduced rate of withholding under an income tax treaty. For more in formation, see also IRS Publication 519, Tax Guide for Aliens, and IRS Publication 515, Withholding of Ta x on N onresident Aliens and Foreign special rulesIf a payment is one in a series of payments for less than 10 years, your choice whether to make a direct rollover will apply to all later payments in the series (unless you make a different choice for later payments).If your payments for the year are less than $200 (not including payments from a designated Roth account in the Plan), the Plan is not required to allow you to do a direct rollover and is not required to withhold for federal income taxes. However, you may do a 60-day you elect otherwise, a mandatory cashout of more than $1,000 (not including payments from a designated Roth account in the Plan) will be directly rolled over to an IRA chosen by the Plan administrator or the payor. A mandatory cashout is a payment from a plan to a participant made before age 62 (or normal retirement age, if later) and without consent, where the participant s benefit does not exceed $5,000 (not including any amounts held under the plan as a result of a prior rollover made to the plan). You may have special rollover rights if you recently served in the Armed Forces. For more information, see IRS Publication 3, Armed Forces Ta x MORE INFORMATIONYo u may wish to consult with the Plan administrator or payo r, or a professional tax advisor, before taking a payment from the Plan. Also, you can find more detailed information on the federal tax treatment of payments from employer plans in: IRS Publication 575, Pension and Annuity Income; IRS Publication 590, Individual Retirement Arrangements (IRAs); and IRS Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). These publications are available from a local IRS office, on the web at , or by calling the distributee rolls over the payment to a designated Roth account in the plan, later payments from the designated Roth account that are qualified distributions will not be taxed (including earnings after the rollover). A qualified distribution from a designated Roth account is a payment made both after the distributee attains age 59 (or after the distributee s death of disability) and after the distributee has had a designated Roth account in the plan for a period of at least 5 years. The 5-year period described in the preceding sentence begins on January 1 of the year the distributee s first contribution was made to the designated Roth account. However, if the distributee made a direct rollover to a designated Roth account in the plan of another employer, the 5-year period begins on January 1 of the year the distributee s first contribution was made to the designated Roth account in the plan, or, if earlier, to the designated Roth account in the plan of the other employer. Payments from the designated Roth account that are not qualified distributions will be taxed to the extent allocable to earnings after the rollover, including the 10% additional tax on early distributions (unless an exception applies). This 10% additional income tax on early distributions will not apply to Section 457 plans (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA). Page 5 of 8 Order #143712 09/01/2014YOUR ROLLOVER OPTIONSYou are receiving this notice in the event that all or a portion of a payment you are receiving is eligible to be rolled over to a Roth IRA or designated Roth account in an employer plan. This notice is intended to help you decide whether to do a notice describes the rollover rules that apply to payments from the Plan that are from a designated Roth account. If you also receive a payment from the Plan that is not from a designated Roth account, see page 1 for that payment, and the Plan administrator or the payor will tell you the amount that is being paid from each that apply to most payments from a designated Roth account are described in the General Information About Rollovers section. Special rules that only apply in certain circumstances are described in the Special Rules and Options INFORMATION ABOUT ROLLOVERSHow can a rollover affect my taxes?After-tax contributions included in a payment from a designated Roth account are not taxed, but earnings might be taxed. The tax treatment of earnings included in the payment depends on whether the payment is a qualified distribution. If a payment is only part of your designated Roth account, the payment will include an allocable portion of the earnings in your designated Roth the payment from the Plan is not a qualified distribution and you do not do a rollover to a Roth IRA or a designated Roth account in an employer plan, you will be taxed on the earnings in the payment. If you are under age 59 , a 10% additional income tax on early distributions will also apply to the earnings (unless an exception applies). The 10% additional income tax on early distributions will not apply to Section 457 plans (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA). However, if you do a rollover, you will not have to pay taxes currently on the earnings and you will not have to pay taxes later on payments that are qualified the payment from the Plan is a qualified distribution, you will not be taxed on any part of the payment even if you do not do a rollover. If you do a rollover, you will not be taxed on the amount you roll over and any earnings on the amount you roll over will not be taxed if paid later in a qualified qualified distribution from a designated Roth account in the Plan is a payment made after you are age 59 (or after your death or disability) and after you have had a designated Roth account in the Plan for at least 5 years. In applying the 5-year rule, you count from January 1 of the year your first contribution was made to the designated Roth account. However, if you did a direct rollover to a designated Roth account in the Plan from a designated Roth account in another employer plan, your participation will count from January 1 of the year your first contribution was made to the designated Roth account in the Plan or, if earlier, to the designated Roth account in the other employer may I roll over the payment?You may roll over the payment to either a Roth IRA (a Roth individual retirement account or Roth individual retirement annuity) or a designated Roth account in an employer plan (a tax-qualified plan or section 403(b) plan or 457 plan) that will accept the rollover. The rules of the Roth IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the Roth IRA or employer plan (for example, no spousal consent rules apply to Roth IRAs and Roth IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the Roth IRA or the designated Roth account in the employer plan. In general, these tax rules are similar to those described elsewhere in this notice, but differences include: If you do a rollover to a Roth IRA, all of your Roth IRAs will be considered for purposes of determining whether you have satisfied the 5-year rule (counting from January 1 of the year for which your first contribution was made to any of your Roth IRAs). If you do a rollover to a Roth IRA, you will not be required to take a distribution from the Roth IRA during your lifetime and you must keep track of the aggregate amount of the after-tax contributions in all of your Roth IRAs (in order to determine your taxable income for later Roth IRA payments that are not qualified distributions). Eligible rollover distributions from a Roth IRA can only be rolled over to another Roth do I do a rollover?There are two ways to do a rollover. You can either do a direct rollover or a 60-day you do a direct rollover, the Plan will make the payment directly to your Roth IRA or designated Roth account in an employer plan. You should contact the Roth IRA sponsor or the administrator of the employer plan for information on how to do a direct you do not do a direct rollover, you may still do a rollover by making a deposit within 60 days into a Roth IRA, whether the payment is a qualified or non-qualified distribution. In addition, you can do a rollover by making a deposit within 60 days into a designated Roth account in an employer plan if the payment is a non-qualified distribution and the rollover does not exceed the amount of the earnings in the payment. You cannot do a 60-day rollover to an employer plan of any part of a qualified distribution. Voya Retirement Insurance and Annuity Company ( VRIAC )Voya Institutional Plan Services, LLC ( VIPS )Members of the VoyaTM family of companiesPO Box 990063Hartford, CT 06199-0063Special Tax NoTice ReGaRDiNG paYMeNTS FRoM a DeSiGNaTeD RoTH accoUNT Page 6 of 8 Order #143712 09/01/2014GENERAL INFORMATION ABOUT ROLLOVERS (Continued)If you receive a distribution that is a non-qualified distribution and you do not roll over an amount at least equal to the earnings allocable to the distribution, you will be taxed on the amount of those earnings not rolled over, including the 10% additional income tax on early distributions if you are under age 59 (unless an exception applies). The 10% additional income tax on early distributions will not apply to Section 457 plans (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA).If you do a direct rollover of only a portion of the amount paid from the Plan and a portion is paid to you, each of the payments will include an allocable portion of the earnings in your designated Roth you do not do a direct rollover and the payment is not a qualified distribution, the Plan is required to withhold 20% of the earnings for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover to a Roth IRA, you must use other funds to make up for the 20% much may I roll over?If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except: Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) Required minimum distributions after age 70 (or after death) Hardship distributions ESOP dividends Corrective distributions of contributions that exceed tax law limitations Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if S corporation stock is held by an IRA).The Plan administrator or the payor can tell you what portion of a payment is eligible for I don t do a rollover, will I have to pay the 10% additional income tax on early distributions?If a payment is not a qualified distribution and you are under age 59 , you will have to pay the 10% additional income tax on early distributions with respect to the earnings allocated to the payment that you do not roll over (including amounts withheld for income tax), unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the earnings not rolled over. This 10% additional income tax on early distributions will not apply to Section 457 plans (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA).The 10% additional income tax does not apply to the following payments from the Plan: Payments made after you separate from service if you will be at least age 55 in the year of the separation Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) Payments made due to disability Payments after your death Payments of ESOP dividends Corrective distributions of contributions that exceed tax law limitations Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Payments made directly to the government to satisfy a federal tax levy Payments made under a qualified domestic relations order (QDRO) Payments up to the amount of your deductible medical expenses Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first I do a rollover to a Roth IRA, will the 10% additional income tax apply to early distributions from the IRA?If you receive a payment from a Roth IRA when you are under age 59 , you will have to pay the 10% additional income tax on early distributions on the earnings paid from the Roth IRA, unless an exception applies or the payment is a qualified distribution. In general, the exceptions to the 10% additional income tax for early distributions from a Roth IRA listed above are the same as the exceptions for early distributions from a , there are a few differences for payments from a Roth IRA, including: There is no special exception for payments after separation from service. The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to a Roth IRA of a spouse or former spouse). Page 7 of 8 Order #143712 09/01/2014SPEcIAL RULES ANd OPTIONS The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status).Will I owe State income taxes?This notice does not describe any State or local income tax rules (including withholding rules).If you miss the 60-day rollover deadlineGenerally, the 60-day rollover deadline cannot be extended. However, the IRS has the limited authority to waive the deadline under certain extraordinary circumstances, such as when external events prevented you from completing the rollover by the 60-day rollover deadline. To apply for a waiver, you must file a private letter ruling request with the IRS. Private letter ruling requests require the payment of a nonrefundable user fee. For more information, see IRS Publication 590, Individual Retirement Arrangements (IRAs). If your payment includes employer stock that you do not roll overIf you receive a payment that is not a qualified distribution and you do not roll it over, you can apply a special rule to payments of employer stock (or other employer securities) that are paid in a lump sum after separation from service (or after age 59 , disability, or the participant s death). Under the special rule, the net unrealized appreciation on the stock included in the earnings in the payment will not be taxed when distributed to you from the Plan and will be taxed at capital gain rates when you sell the stock. If you do a rollover to a Roth IRA for a non-qualified distribution that includes employer stock (for example, by selling the stock and rolling over the proceeds within 60 days of the distribution), you will not have any taxable income and the special rule relating to the distributed employer stock will not apply to any subsequent payments from the Roth IRA or employer plan. Net unrealized appreciation is generally the increase in the value of the employer stock after it was acquired by the Plan. The Plan administrator can tell you the amount of any net unrealized you receive a payment that is a qualified distribution that includes employer stock and you do not roll it over, your basis in the stock (used to determine gain or loss when you later sell the stock) will equal the fair market value of the stock at the time of the payment from the you have an outstanding loan that is being offsetIf you have an outstanding loan from the Plan, your Plan benefit may be offset by the amount of the loan, typically when your employment ends. The loan offset amount is treated as a distribution to you at the time of the offset and, if the distribution is a non-qualified distribution, the earnings in the loan offset will be taxed (including the 10% additional income tax on early distributions, unless an exception applies) unless you do a 60-day rollover in the amount of the earnings in the loan offset to a Roth IRA or designated Roth account in an employer you receive a non-qualified distribution and you were born on or before January 1, 1936If you were born on or before January 1, 1936, and receive a lump sum distribution that is not a qualified distribution and that you do not roll over, special rules for calculating the amount of the tax on the earnings in the payment might apply to you. For more information, see IRS Publication 575, Pension and Annuity you receive a non-qualified distribution, are an eligible retired public safety officer, and your pension payment is used to pay for health coverage or qualified long-term care insuranceIf the Plan is a governmental plan, you retired as a public safety officer, and your retirement was by reason of disability or was after normal retirement age, you can exclude from your taxable income non-qualified distributions paid directly as premiums to an accident or health plan (or a qualified long-term care insurance contract) that your employer maintains for you, your spouse, or your dependents, up to a maximum of $3,000 annually. For this purpose, a public safety officer is a law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance you are not a plan participantPayments after death of the participant. If you receive a distribution after the participant s death that you do not roll over, the distribution will generally be taxed in the same manner described elsewhere in this notice. However, whether the payment is a qualified distribution generally depends on when the participant first made a contribution to the designated Roth account in the Plan. Also, the 10% additional income tax on early distributions and the special rules for public safety officers do not apply, and the special rule described under the section If you receive a non-qualified distribution and you were born on or before January 1, 1936 applies only if the participant was born on or before January 1, you are a surviving spouse. If you receive a payment from the Plan as the surviving spouse of a deceased participant, you have the same rollover options that the participant would have had, as described elsewhere in this notice. In addition, if you choose to do a rollover to a Roth IRA, you may treat the Roth IRA as your own or as an inherited Roth INFORMATION ABOUT ROLLOVERS (Continued) Page 8 of 8 Order #143712 09/01/2014SPEcIAL RULES ANd OPTIONS (Continued)You may wish to consult with the Plan administrator or payor, or a professional tax advisor, before taking a payment from the Plan. Also, you can find more detailed information on the federal tax treatment of payments from employer plans in: IRS Publication 575, Pension and Annuity Income; IRS Publication 590, Individual Retirement Arrangements (IRAs); and IRS Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). These publications are available from a local IRS office, on the web at , or by calling MORE INFORMATIONA Roth IRA you treat as your own is treated like any other Roth IRA of yours, so that you will not have to receive any required minimum distributions during your lifetime and earnings paid to you in a non-qualified distribution before you are age 59 will be subject to the 10% additional income tax on early distributions (unless an exception applies).If you treat the Roth IRA as an inherited Roth IRA, payments from the Roth IRA will not be subject to the 10% additional income tax on early distributions. An inherited Roth IRA is subject to required minimum distributions. If the participant had started taking required minimum distributions from the Plan, you will have to receive required minimum distributions from the inherited Roth IRA. If the participant had not started taking required minimum distributions, you will not have to start receiving required minimum distributions from the inherited Roth IRA until the year the participant would have been age 70 .If you are a surviving beneficiary other than a spouse. If you receive a payment from the Plan because of the participant s death and you are a designated beneficiary other than a surviving spouse, the only rollover option you have is to do a direct rollover to an inherited Roth IRA. Payments from the inherited Roth IRA, even if made in a non-qualified distribution, will not be subject to the 10% additional income tax on early distributions. You will have to receive required minimum distributions from the inherited Roth under a qualified domestic relations order. If you are the spouse or a former spouse of the participant who receives a payment from the Plan under a qualified domestic relations order (QDRO), you generally have the same options the participant would have (for example, you may roll over the payment as described in this notice).If you are a nonresident alienIf you are a nonresident alien and you do not do a direct rollover to a IRA or employer plan, instead of withholding 20%, the Plan is generally required to withhold 30% of the payment for federal income taxes. If the amount withheld exceeds the amount of tax you owe (as may happen if you do a 60-day rollover), you may request an income tax refund by filing Form 1040NR and attaching your Form 1042-S. See Form W-8BEN for claiming that you are entitled to a reduced rate of withholding under an income tax treaty. For more information, see also IRS Publication 519, Tax Guide for Aliens, and IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign special rulesIf a payment is one in a series of payments for less than 10 years, your choice whether to make a direct rollover will apply to all later payments in the series (unless you make a different choice for later payments).If your payments for the year (only including payments from the designated Roth account in the Plan) are less than $200, the Plan is not required to allow you to do a direct rollover and is not required to withhold for federal income taxes. However, you can do a 60-day you elect otherwise, a mandatory cashout from the designated Roth account in the Plan of more than $1,000 will be directly rolled over to a Roth IRA chosen by the Plan administrator or the payor. A mandatory cashout is a payment from a plan to a participant made before age 62 (or normal retirement age, if later) and without consent, where the participant s benefit does not exceed $5,000 (not including any amounts held under the plan as a result of a prior rollover made to the plan).You may have special rollover rights if you recently served in the Armed Forces. For more information, see IRS Publication 3, Armed Forces Tax Guide. Page 1 of 1 Order #154950 09/01/2014KEEP FOR YOUR RECORDSYou may elect to (1) leave the assets in your Plan account until a later date (subject to IRS minimum distribution requirements), (2) take a distribution of your assets from your Plan account, or (3) roll over your assets from your Plan account to another retirement plan vehicle (including an IRA). When considering which alternative is best for you, you should consider the economic consequences which include evaluating any new investment options available to you if you move your account monies and the respective investment fees and expenses associated with any new investment you elect to take a distribution and not roll the assets over from your Plan account to an IRA or other retirement plan, you typically lose the opportunity to continue accumulating earnings on your plan account on a tax-deferred basis (tax-free for Roth contributions) for retirement. This means that by taking a cash distribution now and being taxed on it, you potentially may end up with lower retirement income even if you invest the after tax on administrative fees and transactional fees assessed to your Plan account can be obtained from the following documents (Note: not all documents may apply to you): Summary Plan Description (SPD) for ERISA plans, Enrollment kit, Prospectus summary, Disclosure booklet, or Your individual contract. To request a copy of the SPD, disclosure booklet and enrollment kit, call your local Voya representative, your employer or plan administrator. To request a copy of the prospectus summary and individual contract, call Customer Service, using the toll-free number provided to you in your distribution package or on your Voya statement of account. Administrative and transactional fees assessed on your Plan account will be reflected on your Voya statement of on the investment options available to you under the Plan today, including related fees or expenses, can be obtained from the Fund Performance and Fund Fact Sheets available online through Voya Access at or by calling learn more about your distribution options under the Plan please call us. To inquire about the tax consequences of each option, please contact a professional tax Rules under Section 411(a) of the Internal Revenue Code require the delivery of this notice prior to the payment of distributions from 401(k) and other retirement plans subject to ERISA. If you are a participant in a non-ERISA plan, this notice is not legally required, but still provides important information that merits your of your right to defer distributioN Voya Retirement Insurance and Annuity Company ( VRIAC )Voya Institutional Plan Services, LLC ( VIPS )Members of the VoyaTM family of companiesPO Box 990063Hartford, CT 06199-0063

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