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c. Firefighter notice: A Firefighter entitled to an "eligible rollover distribution" <br /> must receive a written explanation of the right to a "direct rollover", the tax <br /> consequences of not making a "direct roilover", and if applicable, any available <br /> special income tax elections. The notice must be provided no less than thirty <br /> (30) days and no more than one hundred eighty (180) days before the first day <br /> on which the distribution is eligible to be made. The "direct rollover" notice <br /> must be provided to alt Firefighters, unless the total amount the Firefighter will <br /> receive as a distribution during the calendar year is expected to be less than <br /> $200. <br /> The provisions of this Section shall be effective ]anuary 1, 1993. <br /> Effective for distributions made after December 31, 2001, for purposes of the <br /> direct rollover provisions of the p►an, an eligible retirement plan shall also mean <br /> an annuity contract described in Code §403(b) and an eligible plan under Code <br /> §457(b) which is maintained by a state, political subdivision of a state, or any <br /> agency or instrumentality of a state or political subdivision of a state and which <br /> agrees to separately account for amounts transferred into such plan from this <br /> plan. The definition of eligible retirement plan shall also apply in the case of a <br /> distribution to a surviving spouse, or to a spouse or former spouse who is the <br /> alternate payee under a qualified domestic relations order, as defined in <br /> Code §414(p). <br /> If this plan contains after-tax employee contributions, then for purposes of the <br /> direct rollover provisions of the plan, a portion of a distribution shall not fail to <br /> be an eligible rollover distribution merely because the portion consists of after- <br /> tax employee contributions which are not includible in gross income. However, <br /> such portion may be paid only to an individual retirement account or annuity <br /> described in Code §408(a) or (b), or to a qualified defined contribution plan <br /> described in Code §401(a) or Code §403(a) that agrees to separate�y account <br /> for amounts so transferred, including separately accounting for the portion of <br /> such distribution which is includible in gross income and the portion of such <br /> distribution which is not so includible. For taxable years beginning after <br /> December 31, 2006, a Firefighter may elect to transfer employee after-tax <br /> contributions by means of a direct rollover to a qualified plan or to a 403(b) <br /> plan that agrees to account separately for amounts so transferred (including <br /> interest thereon), including accounting separately for the portion of such <br /> distribution which is includible in gross income and the portion of such <br /> distribution which is not includible in gross income. <br /> Effective for distributions made on or after March 28, 2005, in the event of a <br /> distribution of an "eligible rollover distribution" greater than $1,000 that is <br /> made in accordance with the provisions of the Plan, if the Firefighter does not <br /> elect to have such distribution paid directly to an '�eligible retirement plan" <br /> specified by the Participant in a direct rollover or to receive the distribution <br /> directly, then the Board of Trustees shall pay the distribution in a direct rollover <br /> to an individual retirement plan designated by the Board of Trustees. <br /> 10.03 For distributions after December 31, 2009, a non-spouse beneficiary, only as otherwise <br /> permitted by the Fund who is a "designated beneficiary" under Code §401(a)(9)(E) <br /> and the Regulations thereunder, by a direct trustee-to-trustee transfer ("direct <br /> rollover"), may roll over all or any portion of his or her distribution to an Individual <br /> Retirement Account (IRA) the beneficiary establishes for purposes of receiving the <br /> 23 <br />