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YOUR ROLLOVER OPTIONS GENERAL …

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This document combines two ROLLOVER OPTIONS notices. The first notice describes the ROLLOVER and other tax rules that apply to payments from the Plan that are not from a designated Roth account. The second notice (beginning at page 6) describes the ROLLOVER and other tax rules that apply to payments from the Plan that are from a designated Roth account (if applicable). For Payments Not From a Designated Roth Account YOUR ROLLOVER OPTIONS . You are receiving this notice because all or a portion of a payment you are receiving from your employer's retirement plan (the Plan ) is eligible to be rolled over to an IRA or an employer plan.

1 This document combines two Rollover Options notices. The first notice describes the rollover and other tax rules that apply to payments from the Plan that are not from a designated Roth account.

  Options, Rollovers, Rollover options

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