Page 4 - HEPACO 401(k) Summary Plan Description

TABLE OF CONTENTS

JOINING THE PLAN.................................................................................PART 1
· When You Join
· Signing Up
· Changes in Your Participation

CONTRIBUTIONS TO THE PLAN............................................................PART 2
· 401(k) Elective Deferral Contributions
· Matching Contributions
· Discretionary Contributions
· Qualified Nonelective Contributions
· Makeup Contributions
· Helpful Terms
· Limits

YOUR ACCOUNT: VESTING AND GENERAL INFORMATION..............PART 3
· Your Account
· Investing Your Account
· Vesting in Your Account
· Before Your Vesting Percentage is 100%
· What Happens to Forfeitures
· You Can Borrow From Your Account

WHEN THE PLAN PAYS BENEFITS.......................................................PART 4
· At Retirement
· Required Beginning Date
· Withdrawals From Your Account
· At Termination
· At Death
· Tax Considerations

HOW THE PLAN PAYS BENEFITS.........................................................PART 5
· At Termination or Retirement
· Death Benefits Before Benefits Begin
· Forms to Choose
· A Spouse's Rights

IMPORTANT INFORMATION FOR YOU.................................................PART 6
· Your Rights
· Qualified Domestic Relations Order (QDRO)
· The Plan Administrator
· Processing Distributions and Other Transactions
· Direct Rollovers
· Rollovers From Other Plans
· Top-heavy Plans

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