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and ending at: <br /> ❑Age 70%: <br /> ❑Other: <br /> NOTE 1: Normal Retirement Age cannot be later than age 70 %. <br /> NOTE 2: Beginning and ending ages may be the same age,if elected by the <br /> Employer. <br /> Option 2: Participant determines Normal Retirement Age <br /> OSI the Normal Retirement Age elected by the Participant that is between: <br /> • the earlier of the earliest retirement age under the Employer's pension plan at which the <br /> Participant immediately could receive unreduced retirement benefits or age 65; and <br /> • age 70 '/s. <br /> NOTE 3: The Employer is not permitted to have more than one Normal Retirement Age <br /> for each Participant under all of the plans under Section 457(b)of the Code that it <br /> sponsors. <br /> Normal Retirement Aee for Police or Firefighters <br /> For purposes of the Special 457 Catch-Up Deferral Election under Section 3.2,Normal <br /> Retirement Age will be: <br /> ❑the earliest retirement age at which an individual could receive unreduced benefits <br /> under the Employer's pension plan <br /> ❑Age 40 <br /> ❑Age 55 <br /> ❑Age 65 <br /> ❑Age 701/2 <br /> ❑Other: <br /> NOTE: Age specified for this option generally may not be less than age 40 or <br /> more than age 70 '/:. <br /> ❑the Normal Retirement Age elected by the Participant that is between: <br /> • age 40; and <br /> • age 70 '/:. <br /> This specimen plan document is intended to assist you and your counsel in adopting a 457(b)plan. Modifications may be <br /> required to meet your plan's particular objectives. (511/09) <br /> 5 <br />