SUMMARY PLAN DESCRIPTION



ADVANCE \y 179 SUMMARY PLAN DESCRIPTIONOF THEGEVITY 401(k) PLANFOR EMPLOYEES OF Big Bend Community Based Care, Inc.(Participating Employer Name) ADVANCE \y 594 NOTICE:The provisions described in this Summary Plan Description are subject to approval by the Internal Revenue Service. If the Internal Revenue Service requires changes in any of the provisions of the Plan which affect this Summary Plan Description, you will be notified of the changes. TOC \f INTRODUCTION PAGEREF _Toc82494880 \h 1PRINCIPAL PARTICIPATING EMPLOYER AND PLAN INFORMATION PAGEREF _Toc82494881 \h 2PARTICIPATION IN THE PLAN PAGEREF _Toc82494882 \h 5WHEN DO I BECOME ELIGIBLE? PAGEREF _Toc82494883 \h 5WHAT DO I NEED TO DO TO PARTICIPATE IN THE PLAN? PAGEREF _Toc82494884 \h 5MAY I RESUME PARTICIPATION IN THE PLAN IF I TERMINATE EMPLOYMENT AND I AM SUBSEQUENTLY REHIRED? PAGEREF _Toc82494885 \h 5YOUR CONTRIBUTIONS TO THE PLAN PAGEREF _Toc82494886 \h 6HOW MUCH MAY I CONTRIBUTE TO THE PLAN? PAGEREF _Toc82494887 \h 6ARE ELECTIVE CONTRIBUTIONS SUBJECT TO A LIMIT? PAGEREF _Toc82494888 \h 6MAY I SUSPEND ELECTIVE CONTRIBUTIONS TO THE PLAN? PAGEREF _Toc82494889 \h 6MAY I WITHDRAW FROM MY ELECTIVE CONTRIBUTION ACCOUNT? PAGEREF _Toc82494890 \h 6MAY I MAKE ROLLOVER CONTRIBUTIONS TO THE PLAN? PAGEREF _Toc82494891 \h 7EMPLOYER CONTRIBUTIONS PAGEREF _Toc82494892 \h 8HOW MUCH DOES MY EMPLOYER CONTRIBUTE ON MY BEHALF? PAGEREF _Toc82494893 \h 8MAY I WITHDRAW EMPLOYER CONTRIBUTIONS? PAGEREF _Toc82494894 \h 8INVESTMENT OF PLAN CONTRIBUTIONS PAGEREF _Toc82494895 \h 9HOW ARE PLAN CONTRIBUTIONS INVESTED? PAGEREF _Toc82494896 \h 9WHO DIRECTS THE INVESTMENT OF PLAN CONTRIBUTIONS? PAGEREF _Toc82494897 \h 9HOW OFTEN MAY I CHANGE THE INVESTMENT DIRECTION OF CONTRIBUTIONS? PAGEREF _Toc82494898 \h 9WHEN AND HOW ARE ACCOUNTS VALUED? PAGEREF _Toc82494899 \h 9RETIREMENT DATES AND BENEFITS PAGEREF _Toc82494900 \h 10WHAT IS MY NORMAL RETIREMENT DATE? PAGEREF _Toc82494901 \h 10WHAT IS MY POSTPONED RETIREMENT DATE? PAGEREF _Toc82494902 \h 10HOW MUCH WILL MY BENEFIT BE WHEN I RETIRE? PAGEREF _Toc82494903 \h 10TERMINATION OF EMPLOYMENT AND DISABILITY PAGEREF _Toc82494904 \h 11WHAT HAPPENS IF I TERMINATE MY EMPLOYMENT BEFORE I RETIRE? PAGEREF _Toc82494905 \h 11MAY I RECEIVE MY BENEFIT WHEN I TERMINATE MY EMPLOYMENT? PAGEREF _Toc82494906 \h 11MAY I RECEIVE MY BENEFIT IF I BECOME DISABLED? PAGEREF _Toc82494907 \h 11DEATH BENEFITS PAGEREF _Toc82494908 \h 12WHAT HAPPENS IF I DIE BEFORE I RECEIVE MY BENEFIT? PAGEREF _Toc82494909 \h 12PAYMENT OF BENEFITS PAGEREF _Toc82494910 \h 13WHEN MUST PAYMENT OF MY BENEFITS COMMENCE? PAGEREF _Toc82494911 \h 13HOW IS MY BENEFIT GOING TO BE PAID? PAGEREF _Toc82494912 \h 13MISCELLANEOUS PAGEREF _Toc82494913 \h 14HOW MAY I LOSE MY BENEFIT? PAGEREF _Toc82494914 \h 14WHAT TAXES APPLY TO CONTRIBUTIONS MADE ON MY BEHALF TO THE PLAN? PAGEREF _Toc82494915 \h 14HOW DO I MAKE A CLAIM FOR MY BENEFIT? PAGEREF _Toc82494916 \h 15WHAT HAPPENS IF MY CLAIM IS DENIED? PAGEREF _Toc82494917 \h 15WHAT ARE THE PLAN'S CLAIM REVIEW PROCEDURES? PAGEREF _Toc82494918 \h 15LOANS PAGEREF _Toc82494919 \h 17TOP-HEAVY PAGEREF _Toc82494920 \h 18YOUR RIGHTS AND YOUR EMPLOYER'S RIGHTS UNDER THE PLAN PAGEREF _Toc82494921 \h 19WHAT ARE MY RIGHTS UNDER THE PLAN? PAGEREF _Toc82494922 \h 19WHAT ARE MY EMPLOYER'S RIGHTS UNDER THE PLAN? PAGEREF _Toc82494923 \h 20CAN MY VESTED INTEREST BE ASSIGNED OR ATTACHED? PAGEREF _Toc82494924 \h 20IMPORTANT PLAN TERMS - DEFINITIONS PAGEREF _Toc82494925 \h 21ADDENDUM TO THE SUMMARY PLAN DESCRIPTION PAGEREF _Toc82494926 \h 24tc \n ""INTRODUCTIONtc "INTRODUCTION"tc \n ""Under the Employee Retirement Income Security Act of 1974 (known as ERISA), any person who has rights or obligations under a plan of retirement benefits is entitled to a copy of a Summary Plan Description (“SPD”) of the Plan. This SPD is designed to give you an understanding of the basic provisions of the Plan in easy to understand terms and provides a description of the kinds of benefits, if any, you may receive. Any benefits you may receive from the Plan are in addition to any Social Security benefits to which you may be entitled.Please note, however, that if any statements made in this SPD conflict with the provisions of the Plan documents which legally govern the Plan, such conflict must be resolved in favor of the Plan documents rather than the SPD.Your participation in the Plan guarantees neither you nor your beneficiaries any rights to Plan benefits other than those outlined in the Plan. You are not guaranteed employment with your Employer and neither you nor your beneficiaries will have any rights with respect to your Employer or its assets merely because you are a Plan Participant.This SPD uses various terms such as Plan Administrator, Employer, Plan Year, in many places. These and other terms are defined in the Section entitled “Important Plan Terms – Definitions” and in the Addendum at the end of this SPD.PRINCIPAL PARTICIPATING EMPLOYER AND PLAN INFORMATIONtc "PRINCIPAL PARTICIPATING EMPLOYER AND PLAN INFORMATION"PRINCIPAL PARTICIPATINGGevity HR, Inc.EMPLOYER/MULTIPLE EMPLOYER PLAN SPONSOR600 301 Boulevard WestBradenton, Florida 34205(941) 744-3397PRINCIPAL PARTICIPATING EMPLOYER'S IDENTIFICATION NUMBER65-0735612MULTIPLE EMPLOYER PLAN NAMEGevity 401(k) PlanPLAN NUMBER334TYPE OF PLANThis Plan is a multiple employer defined contribution plan. This means that 2 or more Employers participate under the Plan. There is a definite formula for determining the Employer’s contribution. Each Employer determines from year to year the amount to be contributed to the Plan. An Employer may decide in any year not to make a contribution. If a contribution is made, it will be allocated to the accounts of Participants of that Employer who are eligible to share in the contributions in accordance with the allocation formula described in the Addendum. The amount of benefit you may receive from the Plan will depend on the number of Years of Credited Service you earn, the amount of contributions your Employer makes to the Plan on your behalf, and the investment experience of the Trust Fund. At the time you become eligible to receive your benefit, you will be entitled to your Vested Interest in the value of your account(s).This Plan also includes a salary deferral feature that meets the requirements of section 401(k) of the Internal Revenue Code. Under this Plan, if you are an Eligible Employee, you may elect to have your future Compensation reduced under a Salary Reduction Agreement and have your Employer contribute that amount on your behalf to the Plan. The Department of Labor has issued regulations under ERISA Section 404(c) that apply to your retirement Plan. These regulations are designed to ensure that, under the Plan, you have the opportunity to (1) exercise control over the investment of the assets in your accounts, and (2) choose from a broad range of investment alternatives.In addition, ERISA section 404(c) states that the Fiduciary(ies) of your Plan may not be held liable for a breach of Fiduciary duty for any investment loss that is the direct result of your exercise of independent control over the investment of assets in your accounts. This means that you are responsible for the results of investment choices you make, whether those choices result in losses or gains. When you make your investment choices, you are considered to exercise independent control over the assets in your account whether or not you choose to utilize any of the retirement planning tools available to assist you in making your choices.PLAN ADMINISTRATORMr. Gregory Nichols and Mr. Peter Grabowski are designated as the Plan Administrator. You can contact the Plan Administrator through the Gevity 401(k) department at 1-800-243-8489, ext. 4270. The Plan Administrator oversees the management of the Plan in its day-to-day operation, such as determining eligibility, maintaining Participant records, handling claims and appeals, and authorizing benefit payments. In addition, the Plan Administrator is responsible for all government reporting relating to the Plan.AGENT FOR SERVICEOF LEGAL PROCESSMr. Gregory Nichols is responsible for receiving any legal papers or summons for the Plan. However, service of legal process may also be made upon the Plan Administrator, the Trustee or your Employer.600 301 Boulevard WestBradenton, Florida 34205(941) 748-4540, ext. 4330TRUST NAMEGevity 401(k) TrustTRUSTEEMassachusetts Fidelity Trust Company433 N. Edgewood Rd. N.E. Mail Drop 0001Cedar Rapids, IA 52499 The Trustee has responsibility for overseeing the investment and management of the assets of the Trust Fund, and monitoring the investment performance and security of the selected investment options. The Trustee is also responsible for all government reporting relating to the Trust Fund. The Trustee may delegate some of its responsibilities to another person, firm or entity.FIDUCIARYThe named Fiduciaries for the Multiple Employer Plan are Mr. Gregory Nichols and Mr. Peter Grabowski. The named Fiduciary is responsible for insuring that the investment options offered to Participants provide a wide range of alternatives with return and risk characteristics appropriate to the Participants, and for providing disclosure information, in addition to the mandatory disclosure information, upon request from a Participant. The named Fiduciary is also responsible for selecting, within the guidelines established for the Plan, the investment options offered under the Plan. The named Fiduciary may decline to implement Participant investment instructions which would result in a prohibited transaction under ERISA section 406 and/or which would generate income that would be taxable to the Plan as well as any instructions that could result in a loss in excess of a Participant's account balance.Each Employer is also a Fiduciary with respect to its own Plan.A Fiduciary shall not provide investment advice to a Participant.tc \n ""PARTICIPATION IN THE PLANtc "PARTICIPATION IN THE PLAN"tc \n ""1.WHEN DO I BECOME ELIGIBLE?tc "WHEN DO I BECOME ELIGIBLE?" \l 2 Please see the Addendum for when you become eligible for the Plan.2. WHAT DO I NEED TO DO TO PARTICIPATE IN THE PLAN?tc "WHAT DO I NEED TO DO TO PARTICIPATE IN THE PLAN?" \l 2Once you have met the eligibility requirements of the Plan, you may enroll online at TA- or via telephone at 1-800-401-8726. In lieu of enrolling online or via telephone, you may complete an enrollment form electing to have Elective Contributions made to the Plan on your behalf. If you choose not to begin making Elective Contributions when you first become eligible, you may elect to do so on any future Entry Date, or an earlier date as determined by the Plan Administrator, provided on such Entry Date or earlier date, you are still in Eligible Employment and you comply with the enrollment procedures. Please see the Addendum for the Entry Dates under the Plan.3.MAY I RESUME PARTICIPATION IN THE PLAN IF I TERMINATE EMPLOYMENT AND I AM SUBSEQUENTLY REHIRED?tc "MAY I RESUME PARTICIPATION IN THE PLAN IF I TERMINATE EMPLOYMENT AND I AM SUBSEQUENTLY REHIRED?" \l 2Except as provided below, if you terminate your employment with your Employer and are subsequently rehired, generally, you will participate effective as of the date you return to work, provided you are in Eligible Employment on that date. Generally, you may not resume contributions until the first day of the month following the date you are rehired by your Employer.If you terminate with no Vested Interest in your account(s) attributable to contributions made by your Employer, and you incur five consecutive One-Year Breaks in Service (or, if greater, as many One-Year Breaks in Service as you had Years of Credited Service), then you will be treated like a new hire. tc \n ""YOUR CONTRIBUTIONS TO THE PLANtc "YOUR CONTRIBUTIONS TO THE PLAN"tc \n ""1.HOW MUCH MAY I CONTRIBUTE TO THE PLAN?tc "HOW MUCH MAY I CONTRIBUTE TO THE PLAN?" \l 2At the time you first complete the enrollment form, you are asked to choose the amount of your salary deferral. These contributions are called Elective Contributions. Your Elective Contributions may be from 1% to 25% of your Compensation.You may change the rate of your Elective Contributions on the first day of any calendar month within the limits described above.Your Elective Contributions are credited to an account called the Elective Contribution Account. You will have a 100% Vested Interest at all times in the value of your Elective Contribution Account.2.ARE ELECTIVE CONTRIBUTIONS SUBJECT TO A LIMIT?tc "ARE ELECTIVE CONTRIBUTIONS SUBJECT TO A LIMIT?" \l 2Yes. Elective Contributions are subject to a calendar year limit announced annually by the Internal Revenue Service. If you want to know what the limit is for any given year, contact the Gevity 401(k) department at (800) 243-8489, ext. 4270.Elective Contributions are also subject to additional limits imposed by law. If the Plan does not satisfy these limits and you are a Highly Compensated Employee, your Elective Contribution percentage may have to be reduced and part or all of your Elective Contributions may have to be returned to you.If you are covered under (1) another section 401(k) plan or other plans which contain a feature similar to a 401(k) plan, (2) a tax sheltered annuity plan under section 403(b) of the Internal Revenue Code, and/or (3) a simplified employee pension plan under section 408(k) of the Internal Revenue Code at any time during the calendar year and you made salary deferral contributions under such other plan(s), the calendar year limit will apply to the total amount of Elective Contributions made on your behalf under this Plan and all your salary deferral contributions under such other plan(s) for the calendar year, regardless of who your Employer is. IT IS YOUR RESPONSIBILITY TO MONITOR THIS LIMIT AND INFORM YOUR EMPLOYER IF YOU THINK IT HAS BEEN EXCEEDED. FAILURE TO DO SO MAY RESULT IN TAX PENALTIES FOR YOU.3.MAY I SUSPEND ELECTIVE CONTRIBUTIONS TO THE PLAN?tc "MAY I SUSPEND ELECTIVE CONTRIBUTIONS TO THE PLAN?" \l 2Yes, you may suspend your Elective Contributions by going online at TA-, via telephone at 1-800-401-8726 or by giving notice to the Gevity 401(k) department using a change form. Only one suspension will be permitted in any six-month period. You may resume Elective Contributions on the first day of any month following the date of suspension by going online at TA-, via telephone at 1-800-401-8726 or by completing a change form.4.MAY I WITHDRAW FROM MY ELECTIVE CONTRIBUTION ACCOUNT?tc "MAY I WITHDRAW FROM MY ELECTIVE CONTRIBUTION ACCOUNT?" \l 2Yes, you may withdraw Elective Contributions upon your attainment of age 59?, termination of employment, retirement, death, disability or if you incur an immediate financial hardship, regardless of your age. You also may withdraw your Elective Contributions (a) if the Plan is terminated and no successor plan (other than an Employee Stock Ownership Plan) is established within one year; or (b) if your Employer is a corporation, in the case of certain corporate restructuring.Subject to certain limits set by the Plan, hardship withdrawals will be considered for certain medical expenses, to pay the costs related to the purchase of a principal residence, payment of tuition and related educational fees for the next twelve months of post-secondary education, and payments to prevent your eviction from your principal residence. Hardship withdrawals may be made once in a twelve-month period and will be paid as soon as practical following receipt of all information necessary to make payment. You will be suspended from making Elective Contributions to this Plan or any other qualified or non-qualified plan(s) of your Employer for six months following the hardship withdrawal. The withdrawal may not exceed the amount necessary to meet the need but may include amounts necessary to pay federal, state or local income taxes and penalties resulting from the withdrawal. The withdrawal may be subject to both the additional 10% Federal tax penalty described below, and ordinary income tax.Hardship withdrawals may be made only if you have no other resources available to meet the financial need, including loans from this Plan or any other plan(s) maintained by your Employer.Earnings after December 31, 1988 on Elective Contributions, regardless of when made, may not be withdrawn in a financial hardship withdrawal.Prior to your attainment of age 59 1/2, a 10% Federal tax penalty will be assessed on that portion of any withdrawal which is includible in your gross income unless the withdrawal is made on account of your death, disability, retirement, termination of employment after age 55, or medical expenses to the extent they are deductible for federal income tax purposes. Some states impose a similar tax penalty. Please contact the Gevity 401(k) department or your tax advisor if you need more information.Hardship distributions may not be rolled over to another qualified plan or IRA.5.MAY I MAKE ROLLOVER CONTRIBUTIONS TO THE PLAN?tc "MAY I MAKE ROLLOVER CONTRIBUTIONS TO THE PLAN?" \l 2Yes. If you are currently entitled to receive a qualified distribution from another qualified plan, a tax-sheltered plan or annuity, an eligible governmental 457 plan or an IRA, the Plan allows you to elect to rollover such distribution into this Plan. After-tax contributions may not be rolled over to this Plan. These contributions are called Rollover Contributions and will be credited to your Rollover Contribution Account. You will at all times have a 100% Vested Interest in the value of your Rollover Contribution Account, if any. You may withdraw from your Rollover Contribution Account as of any business day the New York Stock exchange is open for normal trading and Transamerica Financial Life Insurance Company is open to transact normal business. Withdrawals are subject to the limits set by the Plan, must be requested in writing and must be for at least $500.00 or, if less, the entire balance of your Rollover Contribution Account.tc \n ""EMPLOYER CONTRIBUTIONStc "EMPLOYER CONTRIBUTIONS"tc \n ""1.HOW MUCH DOES MY EMPLOYER CONTRIBUTE ON MY BEHALF?tc "HOW MUCH DOES MY EMPLOYER CONTRIBUTE ON MY BEHALF?" \l 2Please see the Addendum for a description of your Employer’s contribution to the Plan, if any.2.MAY I WITHDRAW EMPLOYER CONTRIBUTIONS?tc "MAY I WITHDRAW EMPLOYER CONTRIBUTIONS?" \l 2All or a portion of your Vested Interest in your accounts attributable to contributions made by your Employer may be withdrawn at termination of employment, retirement, disability, death or termination of the Plan, or if you incur an immediate financial hardship, regardless of your age.You may also withdraw from your accounts attributable to Employer contributions upon your attainment of age 59? provided the amounts withdrawn are 100% vested. tc \n ""INVESTMENT OF PLAN CONTRIBUTIONS tc "INVESTMENT OF PLAN CONTRIBUTIONS"tc \n ""1.HOW ARE PLAN CONTRIBUTIONS INVESTED? tc "HOW ARE PLAN CONTRIBUTIONS INVESTED?" \l 2The Plan contributions are invested under a Group Pension Contract issued by Transamerica Financial Life Insurance Company. This means that an insurance company performs such functions as receiving contributions from the Fiduciary of the Plan, valuing Plan assets and making payment of benefits, as directed by the Plan Administrator.2.WHO DIRECTS THE INVESTMENT OF PLAN CONTRIBUTIONS? tc "WHO DIRECTS THE INVESTMENT OF PLAN CONTRIBUTIONS?" \l 2You direct the investment of all Plan contributions made on your behalf.3.HOW OFTEN MAY I CHANGE THE INVESTMENT DIRECTION OF CONTRIBUTIONS? tc "HOW OFTEN MAY I CHANGE THE INVESTMENT DIRECTION OF CONTRIBUTIONS?" \l 2By going online at TA- or calling 1-800-401-8726, you may change the investment direction of future and previously allocated Plan contributions made on your behalf. You may do so on any business day the New York Stock Exchange is open for normal trading and Transamerica Financial Life Insurance Company is open to transact normal business.If you have any questions regarding the available investment funds under the Plan you may go online at TA- or call 1-800-401-8726.When the time comes for you to receive your benefit, the value of your benefit will depend upon the investment experience of all contributions made to the Plan. If you elect to have contributions invested in the Stable Value Fund, the amount of your benefit (adjusted for any withdrawals and transfers) will never be less than the amount of such contributions as long as the Group Pension Contract with Transamerica Financial Life Insurance Company is in effect. However, if you elect to invest contributions in any of the other investment funds, the amount you receive may be less since there are no guarantees with respect to contributions invested in such funds.4.WHEN AND HOW ARE ACCOUNTS VALUED? tc "WHEN AND HOW ARE ACCOUNTS VALUED?" \l 2A Trust Fund has been established to hold all Plan contributions. The Trust Fund is valued as of each Statement Date.Valuation of accounts under the Plan is based on the unit system of accounting. This system is widely used to track the value of Participants' accounts in each investment fund. A unit is a measurement of your participation in a particular investment fund. The number of units you acquire with each contribution is equal to the dollar amount of your contributions divided by the unit value of the particular investment fund on the day the contribution is allocated. Each investment fund's unit value is calculated separately from other investment funds. The unit value of a particular investment fund can change daily, so the value of your investment in that investment fund could also change daily.On each Statement Date, investment earnings (or losses, if any) of the investment funds that you have selected will be allocated to your account(s). As soon as administratively feasible after the Statement Date, you will receive a Statement of Accounts which will indicate the value of all your account(s) as of the Statement Date. The Statement of Accounts you receive as of the end of each Plan Year will also show your Vested Interest in each of your account(s) and information pertinent to any loans you have.tc \n ""RETIREMENT DATES AND BENEFITStc "RETIREMENT DATES AND BENEFITS"tc \n ""1.WHAT IS MY NORMAL RETIREMENT DATE? tc "WHAT IS MY NORMAL RETIREMENT DATE?" \l 2Your normal retirement date is your attainment of age 65.If you have attained your normal retirement date on the Plan Effective Date, your normal retirement date will be the Plan Effective Date.2.WHAT IS MY POSTPONED RETIREMENT DATE? tc "WHAT IS MY POSTPONED RETIREMENT DATE?" \l 2Your postponed retirement date may be any time after your normal retirement date. Contributions may continue until your actual retirement date and your account(s) will continue to be adjusted for gains (or losses) of your investments under the Trust Fund.3.HOW MUCH WILL MY BENEFIT BE WHEN I RETIRE? tc "HOW MUCH WILL MY BENEFIT BE WHEN I RETIRE?" \l 2When you retire, you will receive the benefit that can be provided by 100% of the current value of your account(s) determined as of your retirement date. If you so elect, payment of your retirement benefit will be made in a lump sum as soon as practical following receipt of all information necessary to make the payment.tc \n ""TERMINATION OF EMPLOYMENT AND DISABILITYtc "TERMINATION OF EMPLOYMENT AND DISABILITY"tc \n ""1.WHAT HAPPENS IF I TERMINATE MY EMPLOYMENT BEFORE I RETIRE?tc "WHAT HAPPENS IF I TERMINATE MY EMPLOYMENT BEFORE I RETIRE?" \l 2If you leave the employ of your Employer (and you do not transfer employment to another Participating Employer under the Multiple Employer Plan), the provisions of the Plan determine what percentage of your account(s) attributable to Employer contributions you are entitled to. This is referred to as Vesting. You will always have a 100% Vested Interest in your Elective Contribution Account and Rollover Contribution Account, if any.You will have a 100% Vested Interest in your account(s) attributable to the contributions made by your Employer, regardless of the number of Years of Credited Service you have earned, if death or disability (approved by Social Security) ends your employment, or if you satisfy the conditions for retirement.Please see the Addendum at the end of the SPD for a description of the vesting schedule for Employer contributions.Note that it is the value of your account(s) attributable to the contributions made by your Employer to the Plan that vests, and not necessarily what your Employer has contributed. For example, suppose your Employer has contributed $10,000. If you have a 100% Vested Interest and the value of those investments increased to $12,000, you would have a 100% Vested Interest in $12,000. However, if the value of those investments decreased to $8,000, you would have a 100% Vested Interest in $8,000.2.MAY I RECEIVE MY BENEFIT WHEN I TERMINATE MY EMPLOYMENT?tc "MAY I RECEIVE MY BENEFIT WHEN I TERMINATE MY EMPLOYMENT?" \l 2Although your termination benefit will normally be paid to you at your normal retirement date, you may be entitled to an earlier distribution date as described below.You will automatically receive a single sum cash payment if your Vested Interest in the value of your termination benefit does not exceed $5,000. If your Vested Interest in the value of your termination benefit exceeds $5,000, you may elect to receive your Vested Interest in a single sum cash payment at any time after your date of termination, provided all information necessary to make payment is received. In determining if the $5,000 threshold is exceeded, Rollover Contributions will be excluded.3.MAY I RECEIVE MY BENEFIT IF I BECOME DISABLED?tc "MAY I RECEIVE MY BENEFIT IF I BECOME DISABLED?" \l 2Yes. If your termination is due to disability (as defined in the Plan), your disability benefit will be based on 100% of the value of your account(s) as of the Valuation Date coinciding with or immediately following the date you are determined to be disabled.Your Employer may, at no expense to you, require you to provide evidence of your entitlement to disability benefits under the Federal Social Security Act whenever it might be reasonably required.Disability benefits will be paid in the same manner as explained under Question #2 of this Section, except that you may elect that payments commence as soon as practical following the date you are determined to be eligible for disability benefits under the Federal Social Security Act and provided all information necessary to make payment is received.tc \n ""DEATH BENEFITStc "DEATH BENEFITS"tc \n ""1.WHAT HAPPENS IF I DIE BEFORE I RECEIVE MY BENEFIT?tc "WHAT HAPPENS IF I DIE BEFORE I RECEIVE MY BENEFIT?" \l 2If you die before the date your benefit payments are scheduled to begin, your Designated Beneficiary will be entitled to a death benefit equal to 100% of the value of your accounts as of the Valuation Date coinciding with or next following your date of death, payable in a lump sum to your Designated Beneficiary.Payment will be made to your Designated Beneficiary as soon as practical following receipt of all information necessary to make the payment.If you are married, the term "Spouse" is the person to whom you are married at the time of your death. However, your former Spouse may be treated as your Spouse for purposes of the death benefit, if required under the terms of a qualified domestic relations order (QDRO). A QDRO is a court order or judgment which recognizes the existence of an alternate payee (such as a former Spouse) who may be entitled to the death benefit under the Plan.Examples:If you had designated your parents as beneficiaries at a time when you were not married, you are required to obtain your Spouse's consent if you want to continue this designation after you get married; otherwise, your Spouse is automatically your beneficiary.If you had designated your Spouse as beneficiary and you subsequently get a divorce, you must notify the Gevity 401(k) department. You may, for example, change the designation to your children, without your former Spouse's consent, unless a QDRO assigns benefits to your former Spouse. If there is no QDRO in force and you get married again, you must notify the Gevity 401(k) department and change your Beneficiary Designation to your new Spouse or you may name someone else, with your new Spouse's consent. Any QDRO that assigns Plan benefits to a former Spouse (or other dependents) must be filed with the Gevity 401(k) department.tc \n ""PAYMENT OF BENEFITStc "PAYMENT OF BENEFITS"tc \n ""1.WHEN MUST PAYMENT OF MY BENEFITS COMMENCE?tc "WHEN MUST PAYMENT OF MY BENEFITS COMMENCE?" \l 2Unless you qualify for and elect to receive your benefits earlier, the payment of your Plan benefits must commence no later than the 60th day after the close of the Plan Year in which occurs the latest of the following events: (a) your attainment of age 65; (b) the tenth anniversary of the date you commenced participation in the Plan; or (c) your termination of employment with your Employer and all other Participating Employers under the Multiple Employer Plan. However, if you are a 5% owner of your Employer, you must begin to receive your benefits no later than April 1 of the calendar year following the calendar year in which you attain age 70? regardless of your employment status. If you are not a 5% owner of your Employer, distribution of your Plan benefits must begin no later than April 1 of the calendar year following the calendar year in which you retire or attain age 70?, whichever is later.2.HOW IS MY BENEFIT GOING TO BE PAID?tc "HOW IS MY BENEFIT GOING TO BE PAID?" \l 2Your benefit under the Plan will be paid in a single lump sum cash payment.tc \n ""MISCELLANEOUStc "MISCELLANEOUS"tc \n ""1.HOW MAY I LOSE MY BENEFIT?tc "HOW MAY I LOSE MY BENEFIT?" \l 2You may lose your benefits from the Plan, or your account(s) may be reduced, due to one or more of the following reasons:a.In the event there are losses in the investment options offered under the Trust Fund that you have selected, your account(s) will be reduced by a proportionate share of the losses. Your account(s) will also be reduced by the amount of any withdrawals you have made.A portion of the expenses associated with the annual operation of the Plan will be deducted from your accounts under the Trust Fund unless your Employer pays these expenses directly.b.If you incur a One-Year Break in Service before you are entitled to a 100% Vested Interest in your account(s) attributable to Employer contributions and receive a distribution from the Plan, you will forfeit the non-vested portion of your account(s) as of the last day of the Plan Year in which the later of the date the One-Year Break in Service occurs or the date of distribution.The amount forfeited will be restored to your account(s) if you are rehired by your Employer or any other Participating Employer covered under the Multiple Employer Plan, before you incur five (5) consecutive One-Year Breaks in Service after the date of distribution (if the distribution was made because of your termination of participation in the Plan) and you repay, within the time specified by the Plan, the amount distributed to you. For more details, contact the Gevity 401(k) department.c.If you terminate your employment with your Employer before you are entitled to any Vesting and you are not rehired by any Participating Employer covered under the Multiple Employer Plan before you incur five (5) consecutive One-Year Breaks in Service, you will lose any service you have earned and any Employer contributions (including earnings) allocated to your account(s) before your first One-Year Break in Service.d.Except to the extent required under a Qualified Domestic Relations Order (“QDRO”), your benefits under the Plan cannot be claimed by any creditor, nor can you or your Designated Beneficiary transfer your rights to these benefits to any other person(s).A QDRO may direct that all or a portion of the benefits payable with respect to a Participant be paid to the Participant's current Spouse, former Spouse, children, or other dependents. A typical QDRO is a court order in a divorce proceeding that grants the Participant's former Spouse a right to receive a portion of the Participant's retirement benefits. Whether an order is a QDRO is determined by the Plan Administrator in accordance with procedures adopted by the Plan. You may obtain, without charge, a copy of the QDRO procedures from the Gevity 401(k) department.2.WHAT TAXES APPLY TO CONTRIBUTIONS MADE ON MY BEHALF TO THE PLAN? tc "WHAT TAXES APPLY TO CONTRIBUTIONS MADE ON MY BEHALF TO THE PLAN? " \l 2Elective Contributions and Catch-up Contributions, if allowed under the Plan, are made as the result of salary deferral. They are not included in your taxable income for Federal income tax purposes until you receive them in a distribution from the Plan. Elective Contributions are not subject to state taxes in most states, but are subject to Social Security taxes. Therefore, the Social Security taxes attributable to your Elective Contributions will be deducted from your paycheck.Contributions made by your Employer to the Plan (and earnings) are not taxable to you until you receive them in a distribution from the Plan. At that time, you may be in a lower tax bracket and your distribution may be subject to favorable tax treatment.Distributions from the Plan will be subject to a 20% federal income tax withholding, unless you elect a direct rollover of the distribution to another qualified employer plan under section 401(a) or 403(a) of the Internal Revenue Code, a tax sheltered annuity plan under section 403(b) of the Internal Revenue Code, an eligible governmental 457 plan or an IRA. Hardship distributions may not be rolled over to another qualified employer plan or an IRA. The Gevity 401(k) department will provide you with additional information before the date any distribution is scheduled to be made to you, so you can decide how to receive it.3.HOW DO I MAKE A CLAIM FOR MY BENEFIT?tc "HOW DO I MAKE A CLAIM FOR MY BENEFIT?" \l 2If, at any time, you feel or your Designated Beneficiary feels that the conditions for receiving a benefit have been met, you or your Designated Beneficiary must submit a written request to the Gevity 401(k) department for such benefit. This request is called a claim. Claim forms also known as “Distribution Request Forms”, are available online at TA- or from the Gevity 401(k) department.The claim should include proof of any applicable dates -- for example, your and your Designated Beneficiary's birthdates or your date of death.Your Plan Administrator will examine the claim and will normally decide within 90 days whether or not a benefit is actually due. If there are special circumstances which require additional time to process your claim, your Plan Administrator will notify you in writing, giving you a specific date, no later than 180 days after receipt of your claim, as to when he expects a decision to be made and stating the reason for the delay.If for some reason a decision on your claim has not been made by the 90th or 180th day (whichever applies), your claim will be treated as if it were denied. Please see the question entitled "What are the Plan's Claim Review Procedures" for what you may do if this happens.4.WHAT HAPPENS IF MY CLAIM IS DENIED?tc "WHAT HAPPENS IF MY CLAIM IS DENIED?" \l 2If all or a part of your claim is denied, you will receive a written notice of the denial within 90 or 180 days (whichever is applicable) after your claim has been received by your Plan Administrator. This notice will be written in a way that is easily understood and give you the following information:1.The specific reason or reasons for the denial;2.Specific reference(s) to the Plan provisions on which the denial is based;3.A description of any additional material or information necessary to complete the claim and an explanation of why this material or information is necessary; and4.An explanation of the steps to be taken if you wish to submit your claim for review.5.WHAT ARE THE PLAN'S CLAIM REVIEW PROCEDURES?tc "WHAT ARE THE PLAN'S CLAIM REVIEW PROCEDURES?" \l 2If your claim is denied, or if you did not receive notice of a decision on your claim within 90 or 180 days (whichever is applicable), you may appeal your denied claim and receive a full and fair review of your claim and its denial. If you decide to appeal your claim, you or your authorized representative must submit a written request for review to your Plan Administrator within 60 days after you receive the notice of the denial of your claim or, if applicable, within 60 days after the end of the 90 or 180-day period (whichever is applicable) during which you did not receive notification of the decision on your claim. You or your authorized representative have the right to review any applicable documents, and to submit, in writing, any issues, comments or additional information or material.A decision on the review of your claim will be made within 60 days after the receipt of your request for review, unless there are special circumstances that require additional time for processing your request for a review. In such case, a decision will be made as soon as possible, but no later than 120 days after your request for review was received. You will be given, before the end of the 60-day period, a written notice of the delay and the reason for the delay.You will receive a written notice, informing you of the decision on the review of your claim. This notice will include specific reasons for the decision, as well as specific references to the Plan provisions on which the decision on the review was based. If you do not receive a written notice of the decision on the review of your claim within the 60 or 120-day period (whichever is applicable), then your claim will be treated as if it was denied on review.If you have any questions regarding any of the procedures discussed above, please contact the Gevity 401(k) department.tc \n ""LOANStc "LOANS"tc \n ""You may request a loan from the Plan at any time while you are employed, for any reason, subject to the following provisions:(a)The minimum loan amount is $1,000.(b)The maximum loan amount within any 12-month period (computed from the date the loan is made) is the lesser of (i) $50,000 (reduced by any outstanding loans you have from this Plan) or (ii) 50% of your Vested Interest in all your account(s).(c)You may apply for a loan only once during a Plan Year. (d)Loans must be repaid in level installments and, except in limited circumstances, such as the purchase of your principal residence, within 5 years.(e)Loan repayments by Employees may be made only by salary deduction.(f)No loans will be made to you after you terminate employment with your Employer.If you have an outstanding loan balance, you may request to refinance or borrow additional amounts provided your prior loan and the additional loan both meet the requirements of this section and the Plan.In certain situations, you may transfer loans to this Plan from another plan of your Employer.Your loan will be considered in default if a scheduled repayment is not made by the end of the calendar quarter following the calendar quarter in which the missed payment is due. Under certain circumstances, a loan that is in default may be considered a distribution from the Plan and could result in taxable income for you for the year.If you enter a period of military leave, your loan repayments will be suspended. If you fail to resume repayments after you return to work and within the grace period provided by the Plan, your loan will be considered in default and the unpaid balance will be included in your gross income for federal tax purposes as though the amount was distributed to you.Loan modeling is a feature that allows you to determine the amount, term and frequency of repayment so you know all the details in advance. Loan modeling and Loan Application Forms are available online at TA-.The following charges will be assessed to each loan:(1)A $50 non-refundable loan transaction fee payable by you at the time the loan is made.(2)A $50 annual loan account fee payable by you.(3)A finance charge (more fully described in a Loan Disclosure / Truth-in-Lending Statement which may accompany your loan documents).You will receive a statement of your loan account at least annually. For more details regarding loans, contact the Gevity 401(k) department.tc \n ""TOP-HEAVYtc "TOP-HEAVY"tc \n ""A Top-Heavy Plan is a plan in which the sum of the account balances of Participants who are Key Employees of an Employer exceeds 60% of the account balances determined for all Participants including Key Employees of that Employer.Generally, a Key Employee is any Participant who is an officer, owner of your Employer or a Highly Compensated Employee. The rules governing this area of the law are very complex. Please contact the Gevity 401(k) department for details.If this Plan becomes Top-Heavy with respect to any Plan Year, and you are employed by your Employer on the last day of that Plan Year, you will be entitled to a minimum contribution equal to the lesser of 3% of your Compensation or the highest rate of contribution made on behalf of a Key Employee of your Employer. These contributions will be credited to your Non-Matching Contribution Account.tc \n ""YOUR RIGHTS AND YOUR EMPLOYER'S RIGHTS UNDER THE PLANtc "YOUR RIGHTS AND YOUR EMPLOYER'S RIGHTS UNDER THE PLAN"tc \n ""1.WHAT ARE MY RIGHTS UNDER THE PLAN?tc "WHAT ARE MY RIGHTS UNDER THE PLAN?" \l 2As a Participant under the Plan, you are entitled to certain rights and protections under the Employee Retirement Income Security Act of 1974 (ERISA). ERISA provides that all Plan Participants shall be entitled to:Examine, without charge, at the Plan Administrator's office and at other specified locations, such as worksites and union halls, all documents governing the Plan, including insurance contracts and collective bargaining agreements, and a copy of the latest annual report (Form 5500 Series) filed by the Plan with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration (formerly known as the Pension and Welfare Benefits Administration (PWBA).Obtain, upon written request to the Plan Administrator, copies of documents governing the operation of the Plan, including insurance contracts and collective bargaining agreements, and copies of the latest annual report (Form 5500 Series) and updated SPD. The Plan Administrator may make a reasonable charge for the copies.Receive a summary of the Plan's annual financial report. The Plan Administrator is required by law to furnish each Participant with a copy of this summary annual report.Obtain a statement telling you what your benefits would be at normal retirement age (age 65) if you stop working under the Plan now. If you do not have a right to a pension, the statement will tell you how many more years you have to work to get a right to a pension. This statement must be requested in writing and is not required to be given more than once every twelve (12) months. The Plan must provide this statement free of charge.In addition to creating rights for you, ERISA imposes duties upon the people who are responsible for the operation of the Plan. The people who operate your Plan are called "Fiduciaries" of the Plan and they have a duty to do so prudently, and in your interest and the interest of other Participants and beneficiaries. No one, including your Employer, your union, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining a benefit to which you are entitled or for exercising your rights under ERISA. If your claim for a pension benefit is denied, in whole or in part, you have the right to know why this was done, to obtain copies of documents relating to the decision without charge, and to appeal any denial, all within certain time schedules.Under ERISA, there are steps you can take to enforce the above rights. For instance, if you request a copy of plan documents or the latest annual report from the Plan Administrator and do not receive them within 30 days, you may file suit in a federal court. In such case, the court may require the Plan Administrator to provide the materials and pay you up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the Plan Administrator. If you have a claim for benefits which is denied or ignored, in whole or in part, you may file suit in a state or federal court. In addition, if you disagree with the Plan’s decision or lack thereof concerning the qualified status of a domestic relations order or a medical child support order, you may file suit in a federal court.If it should happen that Plan Fiduciaries misuse the Plan’s money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor or you may file suit in a federal court. The court will decide who should pay court costs and legal fees. If you are successful, the court may order the person you have sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees if, for example, it finds your claim is frivolous.If you have any questions about this Plan, you should contact your Plan Administrator through the Gevity 401(k) department. If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the Plan Administrator, you should contact the nearest Area Office of the Employee Benefits Security Administration (EBSA), U.S. Department of Labor, listed in your telephone directory or the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 200 Constitution Avenue N.W., Washington, D.C. 20210. You may also obtain certain publications about your rights and responsibilities under ERISA by calling the publications hotline of the Pension and Welfare Benefits Administration.2.WHAT ARE MY EMPLOYER'S RIGHTS UNDER THE PLAN?tc "WHAT ARE MY EMPLOYER'S RIGHTS UNDER THE PLAN?" \l 2Although the Principal Participating Employer and your Employer intend this Plan to be permanent, the Principal Participating Employer reserves the right to amend or change the Multiple Employer Plan. However, no amendments can deprive you of benefits to which you were already entitled.Your Employer also reserves the right to amend selected provisions under the Plan, discontinue contributions to the Plan or withdraw participation under the Multiple Employer Plan at any time. If the Multiple Employer Plan is terminated or Employer contributions are completely discontinued, you will become 100% vested in the value of all your account(s). The value of your account(s) may be adjusted for any applicable discontinuance penalties or surrender charges under the Group Pension Contract, investment gains or losses, and any unpaid Plan expenses.If the Plan is terminated, you will receive a distribution from your account(s) as soon as possible after the accounts are valued for the final time. Following the effective date of the Plan’s termination, and prior to the accounts being valued for the final time, you will be unable to;Request distribution for retirementRequest distribution due to termination of employmentRequest in-service distributionsRequest hardship distributionsApply for loansThe timing of payment will be as determined under the Plan at the time of termination.ERISA does not permit benefits payable under this Plan (a "defined contribution" type of plan) to be insured. All benefits payable under this Plan will be paid or provided for solely from the Trust Fund.3.CAN MY VESTED INTEREST BE ASSIGNED OR ATTACHED? tc "CAN MY VESTED INTEREST BE ASSIGNED OR ATTACHED?" \l 2In most cases, your Vested Interest cannot be pledged or assigned by you, or reached by any of your creditors. However, if a court issues a qualified domestic relations order (such as a divorce order), benefits that otherwise would be paid to you may be required to be paid to your spouse, former spouse or child.tc \n ""IMPORTANT PLAN TERMS - DEFINITIONStc "IMPORTANT PLAN TERMS - DEFINITIONS"tc \n ""COMPENSATIONThe wages and all other compensation paid to you during the Plan Year by your Employer and processed through the Principal Participating Employer’s payroll for personal services performed for your Employer as reported for purposes of Federal Income Tax pensation includes Elective Contributions deferred under this Plan and any contributions deferred under other plans through a Salary Deferral Agreement with your Employer, as explained in Question #2 under the Section entitled "Your Contributions to the Plan". However, only Compensation paid and processed through the Principal Participating Employer’s payroll will count under this Plan.Only Compensation earned from the Entry Date will be taken into account under the pensation, for all Plan purposes is limited to the first $205,000 of your annual Compensation. This $205,000 limit is subject to an adjustment which is announced from time to time by the Internal Revenue Service. Please contact the Gevity 401(k) department if you want to know what the limit is for any given Plan Year and what the Compensation threshold is for an Employee to be considered a Highly Compensated Employee.DESIGNATED BENEFICIARYThe person(s) you designate to receive any benefits you are entitled to under the Plan in the event of your death. Your Designated Beneficiary may be your Spouse (see the Section entitled "Death Benefits" for an explanation of "Spouse"), parents, children, including legally adopted children, other relatives, or friends. You may change your Designated Beneficiary at any time, subject to the spousal consent requirements described below.If you are married, your Spouse will automatically be your Designated Beneficiary unless you designate a beneficiary other than your Spouse, your Spouse consents in writing, and his or her signature is witnessed by a Plan representative or notary public. The Gevity 401(k) department will inform you about the witnessing procedure for the Plan. For further details, see the Section entitled "Death Benefits".FORFEITURESThe portion of your account(s), attributable to Employer contributions to the Plan, which you will lose if you leave the employ of your Employer before you are entitled to 100% of the value of those account(s).Forfeitures of terminating Participants of an Employer will be used to reduce that Employer’s subsequent contributions to the Plan.GROUP PENSION CONTRACTThis is the funding medium issued by Transamerica Financial Life Insurance Company which is used to hold all or a portion of Plan contributions.HIGHLY COMPENSATED EMPLOYEEA Highly Compensated Employee is an Employee who either (1) is a 5% owner of the Employer in the current or the preceding Plan Year, or (2) exceeded certain salary limits set by law ($90,000 with respect to the 2004 Plan Year). Only Employees included in the top 20% of all Employees of the Employer when ranked by Compensation may be considered Highly Compensated Employees of that Employer.HOUR OF SERVICEAn Hour of Service is each hour of work for which you are paid by your Employer through the Principal Participating Employer’s payroll.You will also be credited with an Hour of Service for each hour you are paid during any time when you are off work because of vacation, holiday, illness, disability, jury duty, layoff, military duty, or other authorized leave of absence. The Hours of Service described in this paragraph and in the immediately following paragraph will be credited to you on a nondiscriminatory manner, up to a maximum of 501 Hours of Service during an employment year or a Plan Year, whichever applies.You will also be credited with Hours of Service if your absence is because of (1) your pregnancy, (2) the birth of your child, (3) the placement of a child with you in connection with the child's adoption, or (4) caring for such child immediately following birth or adoption. These hours will be credited to you solely for the purpose of preventing a One-Year Break in Service, up to a maximum of 501 Hours of Service during an employment year or a Plan Year, whichever applies.Please contact the Gevity 401(k) department if you have any questions.MULTIPLE EMPLOYER PLANGevity 401(k) Plan.ONEYEAR BREAK IN SERVICEFor purposes of eligibility, an employment year or Plan Year during which you complete 500 or fewer Hours of Service.For purposes of vesting, each period of severance of at least twelve (12) consecutive months.A period of severance is a continuous period during which you are not employed by your Employer or another Participating Employer beginning on the date you retire, terminate, incur a disability or die, or if earlier, the twelve (12) month anniversary of the date on which you were no longer employed by your Employer or another Participating Employer.If you transfer employment from your Employer to another Participating Employer covered under the Multiple Employer Plan, you will not incur a One-Year Break in Service.PARTICIPANTAny Employee covered by this Plan, including any terminated or retired former Employee who is receiving or entitled to receive benefits under this Plan.SALARY DEFERRAL AGREEMENTAn agreement you make with your Employer under which you agree to have a portion of your salary contributed to this Plan as an Elective Contribution, as defined in Question #1 under the Section entitled “Your Contributions to the Plan.”STATEMENT OF ACCOUNTSThese are the reports you will receive which will show the value of your account(s) as of each Statement Date.STATEMENT DATEThe last day of each Plan Quarter.TRUST FUNDThe total assets of this Plan.VALUATION DATEAny business day during which the New York Stock Exchange is open for trading and Transamerica Financial Life Insurance Company is open to transact normal business.YEAR OF CREDITED SERVICEEach twelve consecutive month period you are employed by your Employer, from your date of hire to your date of termination.Except for any Years of Credited Service you lose under the break in service rules described in Question #1 under the Section entitled "Miscellaneous", all other Years of Credited Service will be combined, including service with other Participating Employers under the Multiple Employer Plan.tc \n ""tc \n ""ADDENDUM TO THE SUMMARY PLAN DESCRIPTIONOF THE GEVITY 401(k) PLANFOR EMPLOYEES OFBig Bend Community Based Care, Inc.tc "ADDENDUM TO THE SUMMARY PLAN DESCRIPTION"tc \n ""EMPLOYER/PARTICIPATINGEMPLOYERBig Bend Community Based Care, Inc.3333 W. Pensacola Street, Suite 200Tallahassee, FL 32304Lori GulledgeDirector of Finance(850) 575-6183GEVITY 401(k) DEPARTMENT1-800-243-8489, ext. 4270401k.dept@EMPLOYER'S IDENTIFICATIONNUMBER03-0423156PLAN EFFECTIVE DATEMarch 15, 2004ENTRY DATE(S)The first day of the Plan Quarter after completion of the eligibility requirements. PLAN QUARTERS January?1 through March?31; April?1 through June?30; July?1 through September?30; October?1 through December?31PLAN YEARJanuary?1 through December?31This is the period used in keeping records of the Plan.ELIGIBLE EMPLOYMENTEmployment with your Employer as an Employee as defined below.EMPLOYEEAny person including a self-employed individual, or a leased Employee, who performs services and receives Compensation from the Employer through the Principal Participating Employer’s or its affiliates’ payroll which is reported for Federal Income Tax Withholding.The term “Employee” will not include the following:Non-resident aliens with no U.S. source incomeIndividuals not treated as common law employees of the Participating Employer and not on the payroll of the Principal Participating Employer or its affiliatesContract individuals not classified as Employees (no W-4)Employees covered under a collective bargaining agreement where retirement benefits were the subject of good faith bargaining between the Employer and employee representativesEmployees of other employers in a controlled group of which the Employer is a member if such other employers have not been approved for inclusion in the Multiple Employer Plan by the Principal Participating Employer.ELIGIBILITYYou will be eligible to participate in the Plan as of any Entry Date, provided you are in Eligible Employment. CATCH-UP CONTRIBUTIONSAdditional Elective Contributions that you may make if you are age 50 or over and you would otherwise have contributed the maximum permitted under the Plan or by law. Contact the Gevity 401(k) department if you want to know what the limit is for Catch-up Contributions for any given year. Whether or not Elective Contributions can be treated as Catch-up Contributions cannot be determined until the end of the year. At that time, Elective Contributions that exceed Plan limits or limits imposed by law, whichever limit applies to you, will automatically be treated as Catch-up Contributions. Catch-up Con-tributions will not be matched.MATCHING CONTRIBUTIONSYour Employer will contribute, on a payroll-by-payroll basis, for all Participants, an amount equal to 100% of the first 4% of your Elective Contributions. These contributions are referred to as “Safe Harbor Matching Contributions” and will be placed in your Matching Contribution Account under the Plan.You Employer will provide you with an advance written notice at least 30 days before the first day of the Plan Year informing you if this contribution is going to be made for the coming year.You will at all times be 100% vested in this contribution. Safe Harbor Matching Contributions will be credited to your Matching Contribution Account and may not be withdrawn until termination of employment (from all Participating Employers under the Multiple Employer Plan) retirement, disability, death and termination of the Plan.Only Elective Contributions deferred through the Principal Participating Employer’s payroll may be matched.NON-MATCHING CONTRIBUTIONSThere will be no Non-Matching Contributions under this Plan.VESTING/VESTED INTERESTThis is your entitlement to all or a portion of your account(s). Your account(s) attributable to any Employer contributions (including top-heavy contributions) is subject to the Plan’s Vesting provisions as follows:Participants will have a 100% Vested Interest in the portion of their Matching Contribution Account attributable to Safe Harbor Matching Contributions.You will have a 100% Vested Interest in your accounts attributable to contributions made by your Employer regardless of the number of Years of Credited Service you have earned, if death or disability ends your employment or if you satisfy the conditions for retirement.PREDECESSOR SERVICEService for a company whose trade or business was acquired by your Employer will not be included for purposes of Eligibility and Vesting under the Plan. ................
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