Stark Bank Group Enrollment Booklet

ARTICLE VIII TAX TREATMENT OF DISTRIBUTIONS

What are my tax consequences when I receive a distribution from the Plan?...............................17

Can I elect a rollover to reduce or defer tax on my distribution? ..................................................17

ARTICLE IX HOURS OF SERVICE

What is an Hour of Service? ..........................................................................................................18

How are Hours of Service credited? ..............................................................................................18

ARTICLE X LOANS

May I borrow money from the Plan? .............................................................................................18

What are the loan rules and requirements? ....................................................................................19

ARTICLE XI YOUR PLAN'S TOP HEAVY RULES

What is a top heavy plan? ..............................................................................................................20

What happens if the Plan becomes top heavy? ..............................................................................20

ARTICLE XII PROTECTED BENEFITS AND CLAIMS PROCEDURES

Is my benefit protected?.................................................................................................................20

Are there any exceptions to the general rule? ................................................................................21

Can the Plan be amended? .............................................................................................................21

What happens if the Plan is discontinued or terminated? ..............................................................21

How do I submit a claim for Plan benefits?...................................................................................21

What if my benefits are denied? ....................................................................................................21

What is the Claims Review Procedure?.........................................................................................23

What are my rights as a Plan participant?......................................................................................24

What can I do if I have questions or my rights are violated? ........................................................26

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