Common use of Allocation and Valuation of Accounts Clause in Contracts

Allocation and Valuation of Accounts. Information Statements from Employer 4.01 Allocation of Salary Deferral Contributions 4.02 Allocation of Catch-up Salary Deferral Contributions 4.03 Section Allocation of Matching Contributions 4.04 Allocation of Supplemental Contributions 4.05 Allocation of QNECs 4.06 Allocation of Forfeitures 4.07 Valuation of Accounts 4.08 No Rights Unless Otherwise Prescribed 4.09 ARTICLE V — BENEFITS Benefit Upon Separation From Service 5.01 Distribution Method Available 5.02 Direct Rollover Option 5.03 Required Distribution 5.04 Consent to Distribution Upon Separation From Service 5.05 Information Provided to Participants and Former Participants 5.06 Immediate Payment of Small Benefit 5.07 Designation of Beneficiary 5.08 Distribution for Incapacitated Person or a Minor 5.09 Distribution Pursuant to Qualified Domestic Relations Order 5.10 Claims Review Procedures; Claims Appeal Procedures 5.11 Disability Benefit Claims Review and Appeal Procedures 5.12

Allocation and Valuation of Accounts. Information Statements from Employer 4.01 Allocation of Salary Deferral Contributions 4.02 Allocation of Catch-up Salary Deferral Contributions 4.03 Section Allocation of Matching Contributions 4.04 Allocation of Supplemental Contributions 4.05 Allocation of QNECs 4.06 Allocation of Forfeitures 4.07 Valuation of Accounts 4.08 No Rights Unless Otherwise Prescribed 4.09 ARTICLE V — - BENEFITS Retirement Benefit Upon Separation From Service 5.01 Death Benefit 5.02 Form of Distribution Method Available 5.02 Direct Rollover Option 5.03 Required Distribution Methods 5.04 Consent to Distribution Immediate Payment of Small Amount Upon Separation From Service 5.05 Direct Rollover Option 5.06 Consent to Distribution 5.07 QJSA Requirements 5.08 QPSA Requirements 5.09 Information Provided to Participants and Former Participants 5.06 Immediate Payment 5.10 Optional Forms of Small Benefit 5.07 Distribution 5.11 Required Distributions 5.12 Designation of Beneficiary 5.08 Distribution for 5.13 Distributions to Minors and Incapacitated Person or a Minor 5.09 Distribution Persons 5.14 Distributions Pursuant to Qualified Domestic Relations Order 5.10 Orders 5.15 Claims Review Procedures; Claims Appeal Procedures 5.11 5.16 Disability Benefit Claims Review and Appeal Procedures 5.12Procedure 5.17

Allocation and Valuation of Accounts. Information Statements from Employer 4.01 Allocation of Salary Deferral Contributions Contribution 4.02 Allocation of Catch-up Salary Deferral Contributions Contribution 4.03 Section Allocation of Matching Contributions Contribution 4.04 Allocation of Supplemental Contributions Contribution 4.05 Allocation of QNECs QNEC 4.06 Section Allocation of Forfeitures 4.07 Valuation of Accounts 4.08 No Rights Unless Otherwise Prescribed 4.09 ARTICLE V — BENEFITS Retirement Benefit 5.01 Death Benefit 5.02 Distribution Methods Available 5.03 Lump Sum Payment of Small Amounts Upon Separation From Service 5.01 Distribution Method Available 5.02 5.04 Form of Payment 5.05 Direct Rollover Option 5.03 5.06 Required Distribution 5.04 Distributions 5.07 Consent to Distribution Distributions Upon Separation From Service 5.05 5.08 Information Provided to Participants and Former Participants 5.06 Immediate Payment of Small Benefit 5.07 Members 5.09 Designation of Beneficiary 5.08 Distribution for 5.10 Distributions to Incapacitated Person or a Minor 5.09 Distribution 5.11 Distributions Pursuant to Qualified Domestic Relations Order 5.10 Claims Orders 5.12 Claim Review Procedures; Claims Appeal Procedures 5.11 Disability Benefit Claims Review and Appeal Procedures 5.12Appeals Procedure 5.13

Allocation and Valuation of Accounts. Information Statements from Employer 4.01 Allocation of Salary Deferral Contributions 4.02 Allocation of Catch-up Salary Deferral Contributions 4.03 Section Allocation of After-Tax Contributions 4.04 Allocation of Matching Contributions 4.04 4.05 Allocation of Supplemental Contributions 4.05 4.06 Allocation of QNECs 4.06 4.07 Allocation of Forfeitures 4.07 4.08 Valuation of Accounts 4.08 4.09 No Rights Unless Otherwise Prescribed 4.09 4.10 ARTICLE V — - BENEFITS Retirement Benefit 5.01 Death Benefit 5.02 Distribution Method 5.03 Immediate Payment of Small Amount Upon Separation From Service 5.01 Distribution Method Available 5.02 5.04 Direct Rollover Option 5.03 Required Distribution 5.04 5.05 Consent to Distribution Upon Separation From Service 5.05 5.06 Information Provided to Participants and Former Participants 5.06 Immediate Payment 5.07 Time of Small Benefit 5.07 Distributions 5.08 Designation of Beneficiary 5.08 Distribution for 5.09 Distributions to Minors and Incapacitated Person or a Minor 5.09 Distribution Persons 5.10 Distributions Pursuant to Qualified Domestic Relations Order 5.10 Orders 5.11 Claims Review Procedures; Claims Appeal Procedures 5.11 5.12 Disability Benefit Claims Review and Appeal Procedures 5.125.13

Allocation and Valuation of Accounts. Information Statements from Employer 4.01 Allocation of Salary Deferral Contributions 4.02 Allocation of Catch-up Salary Deferral Contributions 4.03 Section Allocation of After-Tax Contributions 4.04 Allocation of Matching Contributions 4.04 4.05 Allocation of Supplemental Contributions 4.05 4.06 Allocation of QNECs 4.06 4.07 Allocation of Forfeitures 4.07 4.08 Valuation of Accounts 4.08 4.09 No Rights Unless Otherwise Prescribed 4.09 4.10 ARTICLE V — - BENEFITS Retirement Benefit 5.01 Death Benefit 5.02 Distribution Method 5.03 Immediate Payment of Small Amount Upon Separation From Service 5.01 Distribution Method Available 5.02 5.04 Direct Rollover Option 5.03 Required 5.05 Time of Distribution 5.04 5.06 Consent to Distribution Upon Separation From Service 5.05 5.07 Information Provided to Participants and Former Participants 5.06 Immediate Payment of Small Benefit 5.07 5.08 Designation of Beneficiary 5.08 Distribution for 5.09 Distributions to Minors and Incapacitated Person or a Minor 5.09 Distribution Persons 5.10 Distributions Pursuant to Qualified Domestic Relations Order 5.10 Orders 5.11 Claims Review Procedures; Claims Appeal Procedures 5.11 5.12 Disability Benefit Claims Review and Appeal Procedures 5.125.13