ࡱ>  bjbjHH  }*j*j% $ $ $ $ $DO$O$O$$D'O$p'd*+++,204ooooooosujo $n8,,n8n8o $ $++on8n8n8n8 $+ $+"ln8n8on8n8N]va+(tn8_Nlo0p`t%vn8%v`va%v $va 55n8^6t6555oon8555pn8n8n8n8%v555555555 ": IVY TECH COMMUNITY COLLEGE OF INDIANA 457(b) Deferred Compensation Plan TABLE OF CONTENTS  TOC \t "Heading 1,1, Heading 2,2" \x \* MERGEFORMAT INTRODUCTION  PAGEREF _Toc175903411 \h 1 CAUTION  PAGEREF _Toc175903412 \h 1 DEFINED TERMS  PAGEREF _Toc175903413 \h 1 PARTICIPATION  PAGEREF _Toc175903414 \h 1 A. Becoming a Participant.  PAGEREF _Toc175903415 \h 1 B. End of Participation.  PAGEREF _Toc175903416 \h 1 CONTRIBUTIONS  PAGEREF _Toc175903417 \h 1 A. Pre-Tax Contributions and Roth Contributions.  PAGEREF _Toc175903418 \h 1 B. Pre-Tax Contribution and/or Roth Contribution Limits.  PAGEREF _Toc175903419 \h 2 C. Rollover Contributions.  PAGEREF _Toc175903420 \h 3 D. Leaves of Absence.  PAGEREF _Toc175903421 \h 4 E. Expenses of Plan.  PAGEREF _Toc175903422 \h 4 VESTING  PAGEREF _Toc175903423 \h 4 INVESTMENTS  PAGEREF _Toc175903424 \h 4 A. Contracts with Vendor.  PAGEREF _Toc175903425 \h 4 B. Investments.  PAGEREF _Toc175903426 \h 4 ACCOUNTING  PAGEREF _Toc175903427 \h 4 A. Participant Accounts.  PAGEREF _Toc175903428 \h 4 B. Valuation.  PAGEREF _Toc175903429 \h 5 C. Statements.  PAGEREF _Toc175903430 \h 5 BENEFITS  PAGEREF _Toc175903431 \h 5 A. Distributions.  PAGEREF _Toc175903432 \h 5 B. Form of Payment.  PAGEREF _Toc175903433 \h 5 C. Death Benefit.  PAGEREF _Toc175903434 \h 5 D. Beneficiaries.  PAGEREF _Toc175903435 \h 5 E. Required Minimum Distributions.  PAGEREF _Toc175903436 \h 5 F. Mandatory Distributions.  PAGEREF _Toc175903437 \h 6 G. Payments That Can Be Rolled Over.  PAGEREF _Toc175903438 \h 6 IN-SERVICE WITHDRAWALS  PAGEREF _Toc175903439 \h 8 A. Qualified Birth or Adoption Distributions.  PAGEREF _Toc175903440 \h 8 B. Domestic Abuse Victim Distributions.  PAGEREF _Toc175903441 \h 8 C. Qualified Disaster Recovery Distributions.  PAGEREF _Toc175903442 \h 8 D. Emergency Personal Expense Distributions.  PAGEREF _Toc175903443 \h 8 E. Military Service Distributions.  PAGEREF _Toc175903444 \h 8 F. Transfers to Purchase Permissive Service Credit.  PAGEREF _Toc175903445 \h 9 IN-PLAN ROTH ROLLOVERS  PAGEREF _Toc175903446 \h 9 PLAN LOANS  PAGEREF _Toc175903447 \h 9 SPECIAL PROVISIONS FOR MILITARY SERVICE  PAGEREF _Toc175903448 \h 9 ADMINISTRATION OF THE PLAN  PAGEREF _Toc175903449 \h 9 A. Administrator.  PAGEREF _Toc175903450 \h 9 B. Claims Procedure.  PAGEREF _Toc175903451 \h 10 NONALIENATION OF BENEFITS AND DOMESTIC RELATIONS ORDERS  PAGEREF _Toc175903452 \h 10 AMENDMENT OR TERMINATION OF PLAN  PAGEREF _Toc175903453 \h 11 WHAT KEY DEFINITIONS DO I NEED TO KNOW?  PAGEREF _Toc175903454 \h 11 WHAT GENERAL INFORMATION ABOUT THE PLAN SHOULD I KNOW?  PAGEREF _Toc175903455 \h 12  INTRODUCTION The purpose of this Summary is to help you understand the benefit features offered to you under the 51Ƶ of Indiana 457(b) Deferred Compensation Plan ("Plan"). 51Ƶ of Indiana ("College") wants to help you save for your retirement. The College helps you to build a reserve for retirement by allowing you to contribute part of your Compensation to the Plan on a pre-tax or post-tax (Roth) basis. Pre-Tax Contributions and earnings thereon grow tax-deferred until they are withdrawn from the Plan. Roth Contributions are contributed on a post-tax basis, but the earnings thereon grow tax-deferred, and are not taxed when withdrawn from the Plan if certain holding periods are satisfied. Your Pre-Tax Contributions and Roth Contributions (together "Elective Contributions"), any Rollover Contribution you make to the Plan, and the earnings on these contributions determine your retirement benefits under the Plan. CAUTION This Summary describes the principal terms and conditions of the Plan restated on May 1, 2022, as amended. The Plan is the document that legally governs the terms and operations of your retirement plan and creates any rights for you or your beneficiary(ies). If there are any differences between this Summary and the Plan document, the Plan document will control. Further details about the Plan are on file at 51Ƶ of Indiana, Systems Office Human Resources Department, 50 West Fall Creek Parkway N. Drive, Indianapolis, IN 46208-5752. You may review this document by calling the Systems Office Human Resources Department at (317) 921-4885. DEFINED TERMS A few defined words and phrases are used in this Summary. Please refer to the Key Definitions Section when the first letter of a word or phrase is capitalized. PARTICIPATION Becoming a Participant. Elective Contributions. As an Employee, you are eligible to begin making Elective Contributions to the Plan immediately after your employment begins with the College. To begin making Elective Contributions, you must complete the enrollment process, make a salary reduction election, and make investment elections with the Vendor via its online platform. Your salary reduction election will be effective as soon as administratively practicable after the date specified in your election or, if later, the date that your election is received by the College. Notification. Participation in the Plan is voluntary. The College will notify you when are eligible to participate in the Plan. End of Participation. You will cease to be a Participant when your entire Account under the Plan is distributed. CONTRIBUTIONS Elective Contributions. As a Participant, you may elect to make Elective Contributions of a specified whole percentage amount from your Compensation each pay period. Your election is limited to a maximum of 80% of your Compensation in any given pay period. Your Elective Contributions may be in the form of Pre-Tax Contributions or Roth Contributions. Your Elective Contributions will reduce the Compensation that would otherwise be paid to you. Tax Treatment of Pre-Tax Contributions. The portion of your Compensation that you contribute to the Plan as a Pre-Tax Contribution is subject to FICA, but is not subject to income tax for the year in which you contribute it. Distributions of Pre-Tax Contributions and related earnings are generally taxable for income tax purposes when distributed from the Plan. See General Taxation of Distributions on page 6. Example: Assume your Compensation for the year is $35,000 and you elect to make Pre-Tax Contributions equal to 6% of your Compensation each pay period, or $2,100 (6% x $35,000 = $2,100) for the year. Total Compensation: $35,000 Less Pre-Tax Contributions: $ 2,100 W-2 Income (for income taxes): $32,900 Tax Treatment of Roth Contributions. Unlike Pre-Tax Contributions, the portion of your Compensation that you contribute to the Plan as a Roth Contribution is includible in income (and subject to FICA) in the year of the contribution. However, you will not owe income taxes on Roth Contributions when they are distributed to you in a subsequent year. You also will not owe income taxes on the related earnings, as long as the distribution is a Qualified Distribution. See General Taxation of Distributions on page 6. Changing or Discontinuing Your Elective Contributions. You may change or discontinue your election to make Elective Contributions by submitting a new salary reduction election at any time via the Vendor's online platform. Your election will be effective as soon as administratively practicable after the date specified in your election or, if later, the date received by the College. Termination of your salary reduction election will be effective as soon as administratively practicable after the date received by the College. Requests to change or discontinue Elective Contributions cannot be made retroactively. Pre-Tax and/or Roth Contribution Account. Your Pre-Tax Contributions are allocated to your Pre-Tax Contribution Account. Your Roth Contributions are allocated to your Roth Contribution Account. Elective Contribution Limits. General Dollar Limit. Federal law limits the amount of the Elective Contributions (both Pre-Tax Contributions and Roth Contributions, added together) you may make to the Plan and to all other 457(b) plans in which you participate each year. For 2026, the limit is $24,500. The IRS adjusts the Elective Contribution limit periodically for increases in the cost-of-living. You can contact the Systems Office Human Resources Department for information on limit increases after 2026. Age 50 Catch-Up. If you have elected to make the maximum Elective Contributions under the general dollar limit stated above for a year and you have reached age 50 (or will reach age 50 by the end of the calendar year), you may elect to make a catch-up Elective Contribution for the Plan Year up to a specified dollar limit. For 2026, the regular age 50 catch-up limit is $8,000. However, for the year that you attain age 60, 61, 62, or 63, the age 50 catch-up limit is increased. For 2026, the increased age 50 catch-up limit is $11,250. The age 50 catch-up limit will return to the regular age 50 catch-up limit the calendar year that you attain age 64. The IRS adjusts the regular and increased age 50 catch-up limits periodically for increases in the cost-of-living. You can contact the Systems Office Human Resources Department for information on limit increases after 2026. Beginning in 2026, Elective Contributions under the age 50 catch-up limit must be made on a Roth basis for any Employee whose FICA wages earned from the College in 2025 exceeded $150,000. The IRS adjusts this FICA wage threshold periodically for increases in cost-of-living. If you are subject to this requirement, you will be deemed to have elected to make your catch-up contributions as Roth Contributions, to the extent required by law. The age 50 catch-up limit applies to all 457(b) plans in which you participate. The catch-up contribution you can make to the Plan may be reduced or limited by the amount of catch-up contributions that you make in the same calendar year to a 457(b) plan sponsored by another employer. Contact the Systems Office Human Resources Department for more information. Last Three Years of Service Catch-Up. If you are in one of your last three calendar years ending before the year in which you attain age 65, you may be entitled to a last three years of service catch-up to the extent that it is higher than the general dollar limit plus the age 50 catch-up. The last three years of service catch-up is equal to the lesser of: twice the general dollar limit for the year ($49,000 for 2026), or an amount equal to the aggregate general dollar limit for the current year and each prior calendar year beginning after December 31, 2001, during which you were eligible to participate in the Plan minus the aggregate amount of Pre-Tax Contributions and Roth Contributions you made to the Plan during such years. Note that you cannot take advantage of both the age 50 catch-up and the last three years of service catch-up during the same calendar year. Excess Elective Contributions. If your Elective Contributions (both PreTax Contributions and Roth Contributions, added together) made to the Plan plus contributions to any other 457(b) plan exceed the applicable contribution limit, you must notify the Administrator or the Vendor no later than March15 (or such later date established by the Internal Revenue Service) following the year in which the excess Elective Contributions were made. The Vendor will then distribute the excess plus earnings to you by April15 (or such later date established by the Internal Revenue Service) of that year. Rollover Contributions. If you are a Participant and are still employed by the College, you may be able to make a Rollover Contribution to the Plan of a distribution from an "eligible retirement plan." For this purpose, an eligible retirement plan is any of the following types of plans: 401(a) qualified plan (including a 401(k) plan) or 403(a) qualified plan (excluding after-tax contributions), 403(b) plan (excluding after-tax contributions), 457(b) plan of a governmental entity, eligible individual retirement account or annuity (IRA), or simple retirement account after a two year holding period. A Rollover Contribution can be made directly from the trustee or custodian of the eligible retirement plan to the Vendor for this Plan. You may also roll over a distribution you received from an eligible retirement plan as long as the Rollover Contribution is made within 60 days after the date you received the distribution, unless an exception to the 60-day deadline applies under the Code or a later deadline is established under IRS guidance. However, the Plan will accept a rollover of Roth contributions (a "Roth Rollover Contribution") only if it is a direct rollover from another Roth contribution account under an applicable eligible retirement plan. You may also be eligible to make a Rollover Contribution to the Plan of a previous distribution that you received, provided that such distribution is one of the following and meets specific conditions: a qualified birth or adoption distribution you received from this Plan that is repaid within three years of the date on which you received it (or, with respect to such a distribution made on or before December 29, 2022, at any time before January 1, 2026), a qualified disaster recovery distribution you received from this Plan that is repaid within three years of the date on which you received it, a qualified first-time homebuyer distribution you received that was intended to purchase or construct a principal residence but could not be so used on account of a qualified federal disaster, and which is made within 180 days after the applicable period with respect to such qualified federal disaster, a domestic abuse victim distribution you received from this Plan that is repaid within three years of the date on which you received it, or an emergency personal expense distribution you received from this Plan that is repaid within three years of the date on which you received it. The Vendor must determine that the rollover satisfies all applicable requirements of the Code. Before a Rollover Contribution is made, you must designate the investment options in which you wish your Rollover Contribution to be invested. Rollover Contribution Account. A Rollover Contribution will be allocated to your Rollover Contribution Account. A Roth Rollover Contribution will be allocated to a subaccount of your Rollover Contribution Account. Leaves of Absence. Elective Contributions will continue to be made on behalf of a Participant during a paid leave of absence on the basis of Compensation paid by the College during the leave. No Contributions will be made on behalf of a Participant who is on an unpaid leave of absence or who is receiving benefits under the College's insured disability plans. Expenses of Plan. Investment expenses are charged against the investment options to which they relate and are deducted from the investment option's gross rate of return. Plan expenses will be paid from Participant Accounts unless paid by the College. There are certain expenses that will be paid just from your Accounts. These are expenses that are specifically incurred by you or attributable to you for example, the cost of loans and hardship withdrawals. Also, if you are married and get divorced, the Plan may incur additional expenses if a court mandates that a portion of your Accounts be paid to your ex-spouse. These additional expenses will be paid directly from your Accounts because they are directly attributable to your benefit under the Plan. The Administrator or the Vendor for the Plan may change the amount and the manner in which expenses are allocated from time to time. VESTING You are always 100% Vested in your Accounts under the Plan. However, your Accounts are subject to investment risks. This means Account values will fluctuate with the market value of the investment options. INVESTMENTS Contracts with Vendor. All contributions under the Plan are held under Contracts with the Vendor in accordance with the rules of the Plan. All benefits are paid from the Contracts. Investments. You choose the investment options in which you wish to invest your Accounts from a list of investment options offered by the Vendor and approved by the Administrator. The investment options offered may change from time to time. You will be notified of any change. Contributions are invested as you direct. If you fail to direct the investment of your Accounts, your Accounts may be invested in a default investment option designated by the Administrator. You may change your investment elections for future contributions and/or transfer your existing Account balance in whole or in part from one investment option to another as permitted by the Vendor and subject to the terms of the Contracts. You may also change your investment elections for your Accounts held by the Former Vendor to investment options offered by the current Vendor. You may change your investment election for future contributions or for existing contributions by using any of the investment election methods permitted by the Vendor. Each of the investment options offers certain advantages and risks. Depending upon your personal savings goals and the level of risk you want to accept you can create your own investment strategy. The value of your Accounts may fluctuate upward or downward as a result of changes in the market price of the assets in the investment options you select. ACCOUNTING Participant Accounts. For accounting purposes, the Vendor maintains records to reflect the Accounts of each Participant. Valuation. Contributions and distributions, as well as gains or losses, from each investment option in which you have directed your Accounts to be invested will be generally allocated to your Accounts daily. Statements. You will receive quarterly statements from the Vendor. The quarterly statement will show the activity and balance of your Accounts. You should review these statements and contact the Vendor or Systems Office Human Resources Department if you have questions. BENEFITS Distributions. You are entitled to receive a distribution of your Accounts under the Plan when you have a Severance from Employment. You are also entitled to receive a distribution of your Accounts under the Plan if you become eligible for a qualified birth or adoption distribution, domestic abuse victim distribution, qualified disaster recovery distribution, or personal emergency expense distribution, even if you have not had a Severance from Employment. You may contact the Vendor to request a distribution under the Plan. When applicable, the College must certify that you have had a Severance from Employment. Form of Payment. You will receive your Account in either a single lump sum or a partial lump sum (with respect to eligible in-service distributions); provided, however, that you can elect to receive your Account held with a Former Vendor in any form of payment available under the Former Vendor's Contract. Death Benefit. When you die, your designated beneficiary will receive the balance in your Accounts under a form of payment available under the Vendor's Contract. Beneficiaries. You may designate on the Vendor's online platform one or more primary and contingent beneficiaries to receive any Plan benefits payable upon your death. Your designated beneficiary may be a person, company, trustee, or estate. You may revoke or change your beneficiary designation on the Vendor's online platform at any time. Unless otherwise provided in the Contract in which your Account is invested, if you die before you name a beneficiary, or, if your named beneficiary dies before you die, benefits will be paid to your spouse. If your spouse is not living when you die, benefits will be paid to your estate. You should keep a current beneficiary designation form on file with the Vendor. Required Minimum Distributions. Federal law requires you and your beneficiaries to begin receiving a minimum amount of your benefits annually by a certain date. The Vendor will calculate the amounts required to be distributed to you and your beneficiary(ies) and notify you and your beneficiary(ies) prior to the date that distributions must begin. The payment of benefits under this rule is important to avoid a significant excise tax on the difference between the required distribution and the amount actually distributed to you or your beneficiary(ies). Required Payments During Your Lifetime. Distribution of your Account must begin no later than April 1 of the calendar year following the later of the calendar year in which you turn the "applicable age" or the calendar year in which you have a Severance from Employment. Your applicable age depends on your birthdate: If you were born before July 1, 1949, your applicable age is 70 , If you were born on or after July 1, 1949, and before January 1, 1951, your applicable age is 72, If you were born on or after January 1, 1951, and before January 1, 1960, your applicable age is 73, and If you were born on or after January 1, 1960, your applicable age is 75. A minimum distribution is then required each year for your lifetime, although you may elect to receive distributions more frequently and in greater amounts than what is required. IMPORTANT: Roth amounts are disregarded in determining the amount of your minimum distribution required during your lifetime (and distributions of Roth amounts will not count toward your required minimum distribution). Roth amounts include Roth Contributions, in-Plan Roth rollovers, Roth Rollover Contributions, and earnings thereon. Minimum distributions paid to your beneficiaries after your death will include all Roth amounts. Required Payments After Your Death. Generally, your beneficiary(ies) must receive a distribution of your entire Account within the 10-year period following your death (5-year period if you die before you were required to begin distributions and your beneficiary is not an individual). However, certain beneficiaries, including your spouse, your child under age 21, a Disabled or chronically ill individual, or any other person who is not more than 10 years younger than you, may instead receive distributions over their life expectancy beginning no later than the December 31 following the year of your death. If the beneficiary is your spouse, he or she may delay the receipt of distributions until the December 31 of the calendar year you would have turned your applicable age, if later. Your beneficiary may elect to receive distributions more frequently and in greater amounts than what it is required. Mandatory Distributions. A lump sum payment of your Vested Account may be distributed to you without your consent if your Account balance does not exceed $7,000. You can elect to have the distribution paid directly to an eligible retirement plan specified by you or to receive it directly in a lump sum. If you do not make an election, the distribution will be made in a direct rollover to an individual retirement plan designated by the Administrator, or, if your Account balance does not exceed $1,000, the Administrator may, subject to administrative procedures, make the distribution directly to you in a lump sum. For this purpose, your Account balance includes any amounts in your Rollover Contribution Account. Tax Withholding and Tax-Free Rollovers. General Taxation of Distributions. Most distributions from the Plan are taxable to you, unless you elect to transfer the distribution to an eligible retirement plan as a tax-free rollover (see below). However, Qualified Distributions from your Roth Contribution Account or a subaccount of your Rollover Contribution Account holding Roth Rollover Contributions are not taxable to you. Eligible Rollover Distribution. Some payments from the Plan will be "eligible rollover distributions" that can be rolled over to an "eligible retirement plan." An eligible retirement plan includes the following types of plans: 401(a) qualified plan (including a 401(k) plan) or 403(a) qualified plan, 403(b) plan, 457(b) plan of a governmental entity, individual retirement account or annuity (IRA), Roth individual retirement account (Roth IRA), or simple retirement account after a two year holding period. By electing to directly roll over your eligible rollover distribution to an eligible retirement plan, you may defer paying income taxes on the distribution (and avoid the 10% early withdrawal penalty) until you actually receive a distribution at a later date. The Vendor will be able to tell you what portion, if any, of your payment is an "eligible rollover distribution." Generally, lump sum payments and installment payments made to you for a period of less than 10 years are "eligible rollover distributions" and can be rolled over. Hardship withdrawals, annuity payments, and required minimum distributions are not "eligible rollover distributions" and cannot be rolled over. The Vendor will provide you with a written explanation of the income tax consequences of receiving an "eligible rollover distribution" at least 30 days and not more than 180 days before you receive a distribution, unless you waive the 30-day notice. A payment from the Plan that is an "eligible rollover distribution" can be taken in the following ways: You can elect: to have all of your payment paid in a "direct rollover" (see below), to have all of your payment paid to you (see below), or to have part of your payment paid to you and part rolled over to an eligible retirement plan. You should discuss your situation with your tax advisor before electing a particular rollover payment method. Direct Rollover. A direct rollover is the payment of your "eligible rollover distribution" from the Plan directly to an IRA or an eligible employer plan that is able to accept the direct rollover payment on your behalf. If you go to a new employer and your new employer's plan does not accept rollovers, you can choose a direct rollover to an IRA. If you do not have an IRA, you can open an IRA to receive the direct rollover. If you choose a direct rollover: Your payment will not be taxed in the current year and no income tax will be withheld. The Vendor will send the direct rollover payment on your behalf to your IRA or, if you choose, to another eligible employer plan that accepts your rollover. Your payment will be taxed when you take it out of the IRA or the eligible employer plan. If you choose a direct rollover, you must furnish to the Vendor the name of the recipient plan, a representation completed by that the recipient plan that is an eligible retirement plan which is able to accept a rollover on your behalf, and provide any other information that is necessary to permit the Vendor to accomplish the direct rollover. The Vendor will rely on the information you provide; therefore, any inaccurate information may subject your distribution to adverse income tax consequences. Payment Made to You. If you choose to have your "eligible rollover distribution" paid to you, the Vendor is required by federal law to withhold 20% from your distribution to be applied against your federal income tax liability for the year. Even if you have an "eligible rollover distribution" paid to you, you can still roll over all or part of it to an IRA or an eligible employer plan that accepts rollovers, provided that you roll it over within 60 days of payment, unless an exception to the 60-day deadline applies under the Code or a later deadline is established under IRS guidance. The portion that you roll over is not taxed until distributed from the IRA or the eligible employer plan, but 20% will still be withheld. Payments That Cannot Be Rolled Over. The 20% mandatory withholding rules do not apply to payments that cannot be rolled over. In this case, your payment will be taxed in the year received, and will be subject to federal income tax withholding unless you (or your beneficiary) elect not to have withholding apply. You must complete an IRS form to elect out of withholding. Special Rules for Surviving Spouses, Alternate Payees, and Non-Spouse Beneficiaries. The rules summarized above apply to Employees. In general, these rules also apply to payments to surviving spouses of Employees, and to spouses or former spouses who are Alternate Payees. You are an Alternate Payee if your interest in the Plan results from a "qualified domestic relations order." Additionally, these rules generally apply to non-spouse beneficiaries, except that payments can be rolled over only to an IRA. Additional Information. The general rules described in this Section are complex and contain many conditions and exceptions that are not included in this summary. Therefore, you should discuss your situation with your tax advisor before you apply for the payment of your Accounts from the Plan. IN-SERVICE WITHDRAWALS Qualified Birth or Adoption Distributions. You are entitled to receive from your Accounts under the Plan and/or your accounts under the College's 403(b) Plan, in aggregate, one or more distributions up to $5,000 within the one-year period following the birth of your child or the legal adoption of an eligible adoptee. An "eligible adoptee" is an individual (other than your spouse's child) who has not attained age 18 or is physically or mentally incapable of self-support. Qualified birth or adoption distributions can be recontributed to the Plan or to another eligible retirement plan or IRA that accepts the contribution within three years of the date on which the distribution was received (or, with respect to such a distribution made on or before December 29, 2022, at any time before January 1, 2026). Domestic Abuse Victim Distributions. You are entitled to receive from your Accounts under the Plan and/or your accounts under the College's 403(b) Plan, in aggregate, one or more distributions up to the lesser of $10,500 (for 2026) or 50% of your Accounts within the one-year period following the date on which you are a victim of domestic abuse by a spouse or domestic partner. Domestic abuse victim distributions can be recontributed to the Plan or to another eligible retirement plan or IRA that accepts the contribution within three years of the date on which the distribution was received. Qualified Disaster Recovery Distributions. You are entitled to receive from your Accounts under the Plan and/or your accounts under the College's 403(b) Plan, in aggregate, one or more distributions up to $22,000 with respect to a qualified disaster within 180 days after the applicable date of such qualified disaster, where (i) your principal place of residence at any time during the incident period of such qualified disaster is located within the qualified disaster area and (ii) you sustained economic loss by reason of such qualified disaster. A "qualified disaster" is a major disaster declared under federal law. Qualified disaster recovery distributions can be recontributed to the Plan or to another eligible retirement plan or IRA that accepts the contribution within three years of the date on which the distribution was received. Emergency Personal Expense Distributions. You are entitled to receive from your Accounts under the Plan and/or your accounts under the College's 403(b) Plan, in aggregate, one or more distributions up to the lesser of $1,000 or the amount of your Accounts in excess of $1,000 for the purpose of meeting unforeseeable or immediate financial needs relating to necessary personal or family emergency expenses. If you receive an emergency personal expense distribution, you are not permitted to receive another emergency personal expense distribution for the next three Plan Years unless you have either (i) repaid your prior emergency personal expense distribution or (ii) made aggregate Pre-Tax Contributions and/or Roth Contributions to the Plan since the prior emergency personal expense distribution equal to the unrepaid amount. Emergency personal expense distributions can be recontributed to the Plan or to another eligible retirement plan or IRA that accepts the contribution within three years of the date on which the distribution was received. Military Service Distributions. If you are performing qualified military service (as defined in USERRA) while on active duty for a period of more than 30 days, you may request a distribution from your Accounts. If you receive a distribution under this provision, your Pre-Tax Contributions and Roth Contributions to the Plan will be suspended for the six-month period after you receive a distribution. If you are a "qualified reservist," then regardless of your age, this distribution will not be subject to a 10% early withdrawal penalty. However, the withdrawal will be subject to income taxes. A "qualified reservist" is a reservist or national guardsman ordered or called to active duty after September 11, 2001, for a period that is greater than 179 days or for an indefinite period. If you are a qualified reservist and take a distribution from the Plan, you will have the opportunity to repay the distribution to an IRA at any time during the two-year period after the end of your active duty. Transfers to Purchase Permissive Service Credit. If you are also a participant in a qualified defined benefit governmental plan that will accept a plan-to-plan transfer, you may elect to have any portion of your Pre-Tax Contribution Account transferred to such other plan, subject to the terms of your Contracts, in order to purchase permissive service credit or for certain repayments. IN-PLAN ROTH ROLLOVERS You can elect to transfer any amount held in your Pre-Tax Contribution Account or your Rollover Contribution Account (other than a subaccount holding Roth Rollover Contributions) to your Roth Contribution Account or to the subaccount holding Roth Rollover Contributions, as applicable, even if you are not eligible for a distribution under the Plan. The taxable portion of the transfer will be included in your gross income in the year of the transfer. PLAN LOANS Subject to the terms of the Contract in which your Accounts are invested, the Plan allowed you to borrow money from your Pre-Tax Contribution Account and/or Rollover Contribution Account on or before April 30, 2025. New loans are not available from the Plan as of May 1, 2025. If you took a loan from the Plan prior to May 1, 2025, you were required to set up regular payments made directly to the Vendor to repay the loan to your Accounts, with interest, based on an amortization schedule. Loans must be repaid within 5 years (or up to 10 years if the loan is used to purchase your primary residence). You may request written Loan Procedures from the Systems Office Human Resources Department for more information regarding a loan that was taken under the Plan prior to May 1, 2025. SPECIAL PROVISIONS FOR MILITARY SERVICE In the event you are rehired following a period of qualified military service (as defined in USERRA) you will be entitled to make Pre-Tax Contributions and/or Roth Contributions to the Plan from your current earnings attributable to the period of time such contributions were not otherwise allowable due to military service. These Pre-Tax Contributions and/or Roth Contributions will be in addition to other contributions permitted under the Plan and will be made as permitted under the Plan and Code Section 414(u). These additional Pre-Tax Contributions and/or Roth Contributions will be based on the amount of Compensation you would have received from the College had it not been for your military service and will be subject to the Plan's terms and conditions in effect during your period of military service. Pre-Tax Contributions and/or Roth Contributions may be made during the period that begins upon reemployment and extends for five years or your period of military service multiplied by three (whichever is less.) To be eligible for these benefits, before leaving for military service, you are generally required to give the College advance notice that you are leaving the job for service in the Uniformed Services. When you return from military service, you must timely submit an application for reemployment with the College and request information regarding your reemployment rights. Time limits for returning to work will depend on the length of time of your military service. Please contact the Regional Human Resources Department for additional information. ADMINISTRATION OF THE PLAN Administrator. The 51Ƶ of Indiana Retirement Plan Committee serves as the Administrator of the Plan. The Administrator has the authority to control and manage the operation and administration of the Plan and is the named fiduciary of the Plan. Benefits under the Plan will be paid only if the Administrator, in its sole discretion, decides that the applicant is entitled to them. The Administrator has the power and authority to determine all questions of law or fact that may arise as to eligibility, benefits, status and rights of any person claiming benefits or rights under the Plan, to construe and interpret the Plan consistent with the Code, and to correct any defect, supply any omissions, or reconcile any inconsistencies in the Plan. Claims Procedure. You or your beneficiary may file a claim for benefits with the Administrator or Vendor. Denial of Claims. If the claim is denied, in whole or in part, then the Administrator or Vendor must give you or your beneficiary a written notice within 90 days of receiving the claim, explaining the specific reasons for the denial, identifying the Plan sections on which the denial is based, describing additional material necessary to perfect the claim, explaining why the material or information is necessary, and explaining the review procedure. If the Administrator or Vendor decides that special circumstances require an extension of time to process your claim, you will be given written notice of the extension within the initial 90-day period. Any extension cannot be longer than an additional 90 days after the initial 90-day period. Appeal of Denial of Claim. If the Administrator's or Vendor's determination to deny the claim is not acceptable to you or your beneficiary, an appeal for benefits may be filed with the Administrator or Vendor. This appeal must be in writing and filed within 60 days of the date of the determination by the Administrator or Vendor. If you do not file an appeal within this 60-day period, the decision of the Administrator or Vendor will be final. You or your authorized representative may review any Plan documents and submit comments and documents for review. You will be provided access to documents and information relevant to your claim. When reviewing an appeal, all information submitted by you will be considered, regardless of whether it was submitted in the initial determination. If you do appeal the claim denial, the Administrator or Vendor will then make a determination as to any claim for benefits within 60 days of receiving the appeal without regard to whether all information needed to make a determination is included with the appeal. If the Administrator or Vendor decides that special circumstances require an extension of time to process your claim, you will be given written notice of the extension within the initial 60-day period. Any extension cannot be longer than an additional 60 days after the initial 60-day period. If the Administrator or Vendor denies your appeal as to any claim, you will receive a statement explaining the specific reason for the denial, identifying the Plan sections on which the denial is based, and notifying you that you may have reasonable access to, and copies of, all documents, records, and other information relevant to your claim upon your request and free of charge. The decision will be in writing and will be final and binding on you and all other parties involved. For more details on the claims procedures, contact the Administrator or Vendor. NONALIENATION OF BENEFITS AND DOMESTIC RELATIONS ORDERS Nonalienation of Benefits. Except as discussed below, your Account under the Plan, prior to your actual receipt, will not be subject to any debt, liability, contract, engagement, or tort, nor subject to anticipation, sale, assignment, transfer, encumbrance, pledge, charge, attachment, garnishment, execution, alienation, or other legal or equitable process. Legal Offset. Your benefits may be reduced to the extent permitted under federal law, which, in general, provides a reduction to satisfy your liability to the Plan due to: your conviction of a crime involving the Plan, a federal tax levy, an overpayment of Plan benefits, or a fine imposed as part of a criminal sentence under federal law. Domestic Relations Orders. A "domestic relations order" is a court order that obligates a Participant to pay child support, alimony payments, or otherwise allocate a portion of the Participant's Account to his or her spouse, former spouse, child or other dependent (collectively known as "Alternate Payees"). If the College receives a domestic relations order, the College may be required by law to recognize obligations a Participant incurs as a result of the order if the order is determined to be "qualified." If the domestic relations order is determined to be qualified, the Plan will make a distribution to an Alternate Payee under the qualified domestic relations order before the Participant's "earliest retirement age," as defined in Code Section 414(p), only if the order specifically requires the Plan to do so. You may request written QDRO Procedures from the Vendor for more information regarding domestic relations orders. AMENDMENT OR TERMINATION OF PLAN It is expected that the Plan will continue indefinitely, but the Board has reserved the right to change, modify, or discontinue the Plan. However, no change may decrease the benefits already earned by you or violate any provisions of the Code. WHAT KEY DEFINITIONS DO I NEED TO KNOW? Certain words and phrases used in this Summary have special meaning as described in this Section. Accounts means the separate accounts maintained for you to reflect your benefit in the Plan, including your Pre-Tax Contribution Account, Roth Contribution Account, and Rollover Contribution Account. Administrator means the 51Ƶ of Indiana Retirement Plan Committee. Alternate Payee means an individual who has a right to a benefit under the terms of a qualified domestic relations order. Board means the Board of Trustees of 51Ƶ of Indiana. Code means the Internal Revenue Code of 1986, as amended. College means 51Ƶ of Indiana. Compensation means the amount paid by the College to an Employee in a Plan Year that is reported as wages for federal income tax purposes, excluding taxable fringe benefits and severance payments. Compensation also includes: any Pre-Tax Contributions or other elective deferrals excludable from taxable income under Code Sections 125, 401(k), 457, 132(f), or 403(b); regular pay and payments for unused sick leave (if you qualify for such payments under the College's criteria), vacation or other leave, paid within the later of 2 months after Severance from Employment or the end of the calendar year in which the Severance from Employment occurs; and differential wage payments that you receive while performing service in the uniformed services (as defined in USERRA) while on active duty for a period of more than 30 days. Federal law generally limits the amount of Compensation that can be taken into account each Plan Year for purposes of the Plan ($360,000 for 2026). The IRS adjusts the Compensation limit periodically for increases in the cost-of-living Contract means a contract issued by an insurance company authorized in the State of Indiana that includes payment in the form of an annuity. A Contract may also mean a custodial account held by a bank or an approved non-bank trustee or custodian, the assets of which are invested exclusively in regulated investment company stock. Contract may mean any other investment account permitted under Code Section 457(b). Contributions mean Elective Contributions, and/or Rollover Contributions. Elective Contributions mean Pre-Tax Contributions and/or Roth Contributions. Employee means any common law employee of the College excluding independent contractors, regardless of whether later determined to be a common law employee. Former Vendor means a vendor that was approved by the Administrator to receive Contributions under the Plan, but that is no longer eligible to receive new contributions under the Plan, so long as the vendor continues to hold any Plan assets. Participant means an Employee or former Employee who is participating in the Plan and who is eligible or may become eligible to receive a benefit of any type under the Plan. Plan means the 51Ƶ of Indiana 457(b) Deferred Compensation Plan. Plan Year means the calendar year. Pre-Tax Contribution means a contribution made to the Plan by the College by pre-tax payroll deduction based on the Participant's salary reduction election. Qualified Distribution a distribution from a Roth Contribution Account or subaccount of a Rollover Contribution Account holding Roth Rollover Contributions after the Participant has satisfied a five-year tax holding period and has attained age 59 , died, or become Disabled. The five year tax holding period is the period of five consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated Roth Contribution under the Plan, or to another retirement plan which amount was directly rolled over to the Plan, and ends when five consecutive taxable years have been completed. Rollover Contribution means an amount contributed to the Plan by a Participant from another eligible retirement plan. Roth Contribution means a contribution made to the Plan by the College at the election of the Participant pursuant to a salary reduction election that has been (i) designated irrevocably by the Participant as a Roth Contribution being made in lieu of all or a portion of the Pre-Tax Contributions the Participant is otherwise eligible to make under the Plan, and (ii) treated by the College as includible in the Participant's gross income at the time the Participant would have received that amount in cash if the Participant had not made such an election. Vendor means an entity selected by the Administrator to offer Contracts to Participants under the Plan. Severance from Employment means a complete termination of the employment relationship between the Employee and the College, including from part-time and adjunct assignments, and shall not occur prior to the date that the Employee's final paycheck has been processed through the payroll system and the Employee's official termination date has been posted in the payroll system. USERRA means the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended from time to time. Vested means that your interest in your Accounts is unconditional, legally enforceable, and nonforfeitable. WHAT GENERAL INFORMATION ABOUT THE PLAN SHOULD I KNOW? Name of Plan. The legal name of the Plan is the "51Ƶ of Indiana 457(b) Deferred Compensation Plan." Type of Plan. The Plan is a defined contribution plan designed to satisfy the requirements of and have tax favored status under Code Section 457(b). Effective Date. The Plan was originally effective October 1, 2002. The Plan was most recently amended and restated in its entirety effective May 1, 2022, and has been amended three times. Administrator. The Administrator for the Plan is the 51Ƶ of Indiana Retirement Plan Committee. Plan Sponsor. The Plan Sponsor for the Plan is: 51Ƶ of Indiana 50 West Fall Creek Pkwy. N. Dr. Indianapolis, IN 46208-5752 317-921-4885 Service of legal process may be made on the Plan Sponsor at the above address. Employer Identification Number and Plan Number. The employer identification number assigned by the Internal Revenue Service to the College is 35-1180631. Plan Year. Records of the Plan are maintained on the 12-month period from January1 to December31. Source of Financing. The Plan is financed through contributions made by Participants in accordance with the Plan. Certain Participant contributions will be treated as College contributions under the Code. Contributions are invested in Contracts with the Vendor. Vendor. The current Vendor under the Plan is Transamerica Retirement Solutions Corporation ("Transamerica"). The contact information for Transamerica is: Transamerica 440 Mamaroneck Avenue Harrison, NY 10528 1-800-755-5801  HYPERLINK "https://www.transamerica.com/" https://www.transamerica.com/ Former Vendor. The Former Vendor under the Plan is TIAA. The contact information for TIAA is: TIAA 730 Third Avenue New York, NY 10017 1-800-842-2733  HYPERLINK "http://www.tiaa-cref.org" www.tiaa-cref.org     Issued January 2026  IF " DOCVARIABLE "SWDocIDLocation" 1" = "1" " DOCPROPERTY "SWDocID" 4936-7382-3872.1" "" 4936-7382-3872.1 -  PAGE ii -  IF " DOCVARIABLE "SWDocIDLocation" 1" = "1" " DOCPROPERTY "SWDocID" 4936-7382-3872.1" "" 4936-7382-3872.1 -  PAGE 2 -  IF " DOCVARIABLE "SWDocIDLocation" 1" = "1" " DOCPROPERTY "SWDocID" 4936-7382-3872.1" "" 4936-7382-3872.1  IF " DOCVARIABLE "SWDocIDLocation" 1" = "1" " DOCPROPERTY "SWDocID" 4936-7382-3872.1" "" 4936-7382-3872.1 %&GHIJ[\]¹}b}Db1b%hQ,CJOJQJ^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu+h;h#xlCJOJQJ^JaJmHnHu h;hACJOJQJ^JaJ)jh;hACJOJQJU^JaJh;hc8aJh;h#xlaJ h;hc8 h;hxh;hl}CJ$^JaJ$h;hc8CJ$^JaJ$h;h74CJ$^JaJ$&HIJ\ G :  9 a " [ &%/gdc8$a$gdc8gdx!$a$gdc8      ' ( B C D E F G I ̱̱̓ḇD:jwh;h#xlCJOJQJU^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu%hQ,CJOJQJ^JaJmHnHu:j}h;h#xlCJOJQJU^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu+h;h#xlCJOJQJ^JaJmHnHu:h;h5CJKHOJPJQJ^JaJmHnHtH uI J b c } ~  Ͳ͔eͲGeͲ:jqh;h#xlCJOJQJU^JaJmHnHu7h;hCJKHOJPJQJ^JaJmHnHtH u%hQ,CJOJQJ^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu+h;h#xlCJOJQJ^JaJmHnHu7h;h#xlCJKHOJPJQJ^JaJmHnHtH u   5 6 7 8 9 : ǴǖdǀFǴ*7h;hCJKHOJPJQJ^JaJmHnHtH u:jkh;h#xlCJOJQJU^JaJmHnHu7h;h#xlCJKHOJPJQJ^JaJmHnHtH u+h;h#xlCJOJQJ^JaJmHnHu:h;h5CJKHOJPJQJ^JaJmHnHtH u%hQ,CJOJQJ^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu: < = s t 锲eGe:jeh;h#xlCJOJQJU^JaJmHnHu7h;hCJKHOJPJQJ^JaJmHnHtH u%hQ,CJOJQJ^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu7h;h#xlCJKHOJPJQJ^JaJmHnHtH u+h;h#xlCJOJQJ^JaJmHnHu         4 5 6 7 8 9 A B \ ǴǘfǂHǴǘǂ:j_h;h#xlCJOJQJU^JaJmHnHu7h;h#xlCJKHOJPJQJ^JaJmHnHtH u+h;h#xlCJOJQJ^JaJmHnHu7h;hCJKHOJPJQJ^JaJmHnHtH u%hQ,CJOJQJ^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu\ ] ^ _ ` a m n ǴǖǀbǴǖFǀ7h;h#xlCJKHOJPJQJ^JaJmHnHtH u:jYh;h#xlCJOJQJU^JaJmHnHu+h;h#xlCJOJQJ^JaJmHnHu:h;h5CJKHOJPJQJ^JaJmHnHtH u%hQ,CJOJQJ^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu    ǴǘfǂHǴǘǂ:jSh;h#xlCJOJQJU^JaJmHnHu7h;h#xlCJKHOJPJQJ^JaJmHnHtH u+h;h#xlCJOJQJ^JaJmHnHu7h;hCJKHOJPJQJ^JaJmHnHtH u%hQ,CJOJQJ^JaJmHnHu4jh;h#xlCJOJQJU^JaJmHnHu:jh;h#xlCJOJQJU^JaJmHnHu   ! 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