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Changes to existing account - Changes to your existing Salary Reduction Agreement must be submitted
with a new Salary Reduction Agreement indicating the changes requested. You may also request a Salary
Reduction Agreement change by logging on to your account at https://www.acgiserve.com. Changes are
made only in accordance with the employers wishes, but no less frequently than annually. All request
must be received in the Payroll department prior to the deadline for the payroll period in which the change
is requested. Representatives of each vendor should willingly make themselves available for assistance
with the forms along with help concerning the selection and amount of their contribution. Each employee
is responsible for checking with the Payroll Department to verify that the requested changes have been
made.

How and when can I access my deferrals (money)?

All tax shelters have rules established by the Internal Revenue Code. Section 403(b) and 457(b) are closely
aligned in the rules regarding access to your funds. Basically, the rules require a triggering event such as
separation from service from your employer, retirement, death or disability. There are special rules
regarding in-service distributions for loans and hardship or emergency withdrawals. The two sections of
the revenue code differ regarding the hardship and emergency withdrawal requirements. Your employer
must adopt language to allow for in-service distributions as well as the frequency or number of loans.
Section 403(b) requires that you be 59 1/2 to take in-service distributions in a lump sum without incurring
a pre-mature distribution penalty unless you annuitize your account (take a series of payments). Section
457(b) has no penalty for premature distribution. Many 457(b) plans have a De Minimis exception rule
that will allow a one-time closing of an account if it is in a small amount and has not had contributions for
some time, but this rule will lock the participant out from future deferrals in the plan.

How do I find out more information about voluntary tax shelters provided by my employer?

Advanced Consulting Group, Inc. (ACGI) is your employer's Plan Administrator and has provided this
information on their website, https://www.acgiserve.com. You may access information regarding all
approved vendors as well as plan specific information for the plans offered by your employer. If you have
additional questions, you may contact ACGI at 1-877-882-2244.

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