The Savings Program also allows you to take a withdrawal from your account within certain limits and rules which are described in this section. A withdrawal must be at least $200 (or your vested account balance if less) and only one withdrawal may be made on any day.

You will be mailed a check generally within three business days after your withdrawal is approved.

Withdrawal of After-Tax Contributions
Within the limits described below, you may withdraw your after-tax contributions limited to once every six months by logging on to your account or by calling Participant Services.

Contributions and Related Company Matching Contributions
You may withdraw any amount of after-tax contributions, adjusted for investment earnings and losses, limited to once every six months and may continue afterwards to make after-tax contributions. You may also withdraw the related Company matching contributions that have been in your account at least 24 months, but not the earnings on the Company matching contributions.

Taxation of After-Tax Withdrawals
Your after-tax contributions to the Savings Program made before January 1, 1987 can be withdrawn without any tax if you do not withdraw any earnings on these contributions. The earnings on the pre-January 1987 contributions are kept separate but are available for withdrawal on a taxable basis. When you request a withdrawal, the first money paid out will be these pre-January 1, 1987 contributions.

Withdrawals of after-tax contributions made on or after January 1, 1987 are subject to partial taxation, since a withdrawal of post-1986 after-tax contributions will be assumed to be made up of both contributions and earnings. To avoid this taxation, you can roll over the taxable portion of your withdrawal to an IRA or other eligible retirement plan. You may also roll over the non-taxable portion of the distribution.

Withdrawal of Before-Tax Contributions
It is important to remember that withdrawals of your before-tax contributions are restricted by the Internal Revenue Code while you are working. You must include withdrawals of before-tax contributions in your income in the year of withdrawal. In some cases, the distributions may also be subject to a 10% premature withdrawal tax penalty, so you should consider these tax implications before making a withdrawal of your before-tax contributions.

Withdrawals Before Age 59½
Because the emphasis is on long-term savings, the government limits withdrawals before age 59½ to your before-tax contributions upon proof of financial hardship. You may also make withdrawals of Roth contributions upon proof of financial hardship.

To qualify for a hardship withdrawal, you must have a documented "immediate and heavy financial need" which cannot be met by "other reasonably available resources." Immediate and heavy financial need means:

• purchase of your primary residence (but not mortgage payments)
• tuition payments for a year of post-secondary education for you, your spouse or dependent children; the amount may also include room and board expenses for the year
• medical expenses not covered by insurance for you, your spouse, or dependent children
• expenses to prevent eviction from or foreclosure on your primary residence
• funeral expenses of an employee's deceased parent, spouse, children, or dependents
• expenses for repair of damage to your principal residence that would qualify as deductible casualty expenses.

Other reasonably available resources include after-tax contributions and Savings Program loans. You must request a maximum withdrawal of after-tax savings and the maximum loan amount available to you before you request a hardship withdrawal. The amount of your hardship withdrawal from your before-tax savings is limited to your own contributions (regardless of when they were made) and pre-tax Company matching contributions that have been in the Plan 24 months or more - up to the amount needed to satisfy your financial need.

If you make a hardship withdrawal, your Savings Program participation will be suspended for 6 months. In addition, the maximum before-tax contribution you can make during the calendar year in which the suspension ends will be reduced by the amount of your before-tax contributions in the year of the hardship withdrawal. Hardship withdrawals are not eligible to be rolled over to another qualified plan or IRA.

You may log on to your account or call Participant Services for a hardship withdrawal request form. Hardship withdrawals must be approved by The Recordkeeper.

Withdrawals After Age 59½
When you reach age 59½ you may withdraw your before-tax contributions, Company matching contributions, and any investment earnings at any time for any reason.

To request a withdrawal, log on to your account or call Participant Services.

Withdrawal of Rollover Contributions
You may withdraw your rollover contributions, as adjusted for investment earnings and losses, at any time for any reason without causing a suspension of Company contributions under the Savings Program. To request a withdrawal, log on to your account or call Participant Services.