Introduction
Participation
Contributing to the Plan
Vesting
Your Individual Transfer Account
Investing Your Account
When Benefits Are Paid
Benefit Amount
Payment Forms Offered by the Plan
Pre-Retirement Death Benefits
Designating Your Beneficiary
Working After You Retire
Reciprocity
Other Important Information
Taxation of Benefits and Rollovers
Summary
Income Tax Withholding
    Income Tax Withholding
    Mandatory Withholding
    Additional 10% Tax if You Are Under Age 59 1/2
    Ten-Year Averaging
    Capital Gain Treatment
    Special Tax Treatment if You Were Born Before January 1, 1936
    Voluntary Withholding
Surviving Spouses, Alternate Payees and Other Beneficiaries
Plan Administrative Information
Claims and Appeals Procedures
Your Rights Under the Plan
Information Disclaimer