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Benefits
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Retirement Plan
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Introduction
Retirement Plan Overview
Participation
How the Plan Works
How to Obtain Benefits
Events that Affect Participation
Other Information
Terms You Should Know
Enrolling in the Retirement Plan
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Retirement Plan
  
  

Other Information

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Other Information:
Employee classification in "Subplans"
Tax considerations
Payments to others
Not insured by PBGC

Contributions to this plan are subject to the provisions and limitations of the Internal Revenue Code and IRS regulations and rulings, including the contribution limits in Sections 402(g), 401(m) and 415.

All University contributions to this plan must be used for the benefit of plan members and beneficiaries. Once made, the contributions cannot be taken back by the University, except if made as a result of a mistake in fact. A mistaken over-contribution to your account by the University will be returned to the University. A contribution by you that exceeds any of the limits or is otherwise a mistake will be transferred to your account in the Supplemental Retirement and Savings Plan or returned to you, with earnings, in accordance with IRS rules.

You should also know about the advantages of this plan, investment restrictions, tax considerations and other administrative and legal issues.