Page 11 - 12202017 Bryant Test 2

Your plan may, but is not required to, also allow for Roth 457(b) accounts. A designated Roth account is
a separate account in a 457(b) Plan that holds designated Roth contributions. If your plan includes a
designated Roth feature, participants can designate some or all of their elective deferrals as designated
Roth contributions (which are included in gross income), rather than traditional, pre-tax elective
contributions. You can contribute to both a designated Roth account and a traditional, pre-tax account in
the same year, as long as the total combined contributions do not exceed the maximum contribution limits
for 2018. Eligible distributions from a Roth account (including earnings) are generally tax-free. Roth
457(b) accounts are subject to the same 457(b) rules and penalties as discussed above.

The decision to participate in a 403(b) Plan or 457(b) Plan should reflect the specific needs of the
employee. Employees should seek professional assistance in determining the best plan for their needs.
Additionally, employees should review and understand the specific provisions of the Plan Document
establishing their Plan. Employees may review plan highlights at https://www.acgiserve.com and
selecting your employer.

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