Rollovers – Frequently Asked Questions

1 Rollovers into Your 401(k) Account at Insperity Frequently Asked Questions Q: What is a rollover? A: A rollover is money transferred from a qualified retirement plan , such as a 401(k) plan , into another 401(k) plan or an Individual retirement Account (IRA). If you have money in your previous employer's plan , you may want to roll it over into your 401(k) account to make it easier to monitor and manage your retirement savings . Q: How do I request a rollover? A: To roll over money from another qualified plan to your Insperity account, download the Rollover Contribution Form. You can also call the Insperity 401(k) Contact Center at , option 3, to request the form.

2 Remember, you must first contact the plan administrator of the other plan or the trustee of your IRA to request a distribution. Q: Can I roll over money from my IRA? A: Yes, if it is eligible to be rolled over and would be otherwise taxable to you if distributed. Q: From what other types of plans can the 401(k) plan accept Rollovers ? A: Generally, plans serviced by Insperity retirement Services will accept a direct or indirect rollover from any of the following: A qualified plan described in Section 401(a) or 403(a) of the Internal Revenue Code, excluding after-tax contributions An annuity contract described in Code Section 403(b), excluding after-tax contributions An eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state An individual retirement account or annuity described in Code Section 408(a) or 408(b) that is eligible to be rolled over , which would be otherwise taxable to you (Continued on page 2) Rollovers : A Two-Step Guide 1.

3 Provide the issuing institution with the correct instructions on how to make your rollover check payable. Payable to: BNY Mellon FBO (your name) 2. The rollover check should be mailed directly to you. Once you have it, mail it to Insperity at the following address, along with the completed Insperity Rollover Contribution Form: Insperity retirement Services Attn: Processing Team 19001 Crescent Springs Drive, MC Kingwood, TX 77339-3802 Direct Rollovers are accepted from a qualified Roth contribution program under any of the following: A qualified plan described in Section 401(a) of the Code An annuity contract described in Code Section 403(b) Note: 401(k) accounts serviced by Insperity cannot accept wire transfers, personal checks or "in-kind" Rollovers .

4 Q: Can the 401(k) plan accept indirect Rollovers ? A: Yes, in most cases, 401(k) accounts serviced by Insperity can accept indirect Rollovers from a qualified plan . Indirect Rollovers generally must take place within 60 days from the day you received the initial distribution. Note: 401(k) accounts serviced by Insperity cannot accept indirect Roth rollover money, wire transfers, personal checks or "in-kind" Rollovers . Q: What s required for my account to accept Roth (after-tax) money from a direct rollover? A: To complete the rollover, Insperity retirement Services must receive additional information from the administrator of the distributing plan .

5 This is noted on the Rollover Contribution Form. NOTE: 401(k) accounts serviced by Insperity cannot accept indirect Roth Rollovers . Q: Can I roll over money into my 401(k) account before I am eligible to participate? A: In most cases, yes. Your rollover will be invested in the 401(k) plan s default investment unless you make an investment election(s). Call the Insperity Contact Center at , option 3, for more information. Q: Can I roll over a loan from another 401(k) plan to my Insperity account? A: Generally yes, as long as all of the requirements listed below are met. The plan from which the loan is being rolled over must be a qualified 401(k) plan .

6 The loan payment status must be current at the time of distribution. The entire account balance must be rolled over from the previous employer's plan .