One way to protect the tax-deferred status of your NADART retirement account when you retire or leave your job for any other reason is to roll over your account to a traditional individual retirement account (IRA). When you choose this option, a check for 100% or any portion of your account designated for roll over will be made payable to your chosen rollover institution and a check for any contributions not designated for roll over will be made payable to you.

Advantages of a rollover to a traditional IRA include:

• Additional federal, state and local taxes, if applicable, are postponed
• Your account continues to grow on a tax-deferred basis
• Your ability to roll over your balance to a new employer's plan or another IRA is preserved for the future
• A wide variety of investment options can be found

If you are a married participant whose vested account balance exceeds $5000, you must receive plan benefits in the form of a Qualified Joint and Survivor Annuity unless your spouse signs a waiver of his/her right to this form of payment. A Qualified Joint and Survivor Annuity provides both a guaranteed payment amount distributed at regular intervals (monthly, quarterly, etc.) throughout your life and a similar benefit continuing for the life of your spouse. If you select another form of benefit, your spouse must sign the waiver section of the NADART Benefit Request Form (N-10).

In addition, if you are a participant in an Investment Choice Plan offering the Roth Contribution option and you have a Roth Account balance, you may not roll over this Roth Account balance to a traditional IRA. However, you may roll over your Roth Account balance to a Roth IRA as long as your Adjusted Gross Income (AGI) is not in excess of $100,000.