AMSEC Employees 401(k) Profit Sharing Plan - Benefits Connect

Top Heavy Rules ....................................................................................................................... 22Qualified Domestic Relations Order .......................................................................................... 22Unclaimed Benefits ................................................................................................................... 23Incapacity of Participant or Beneficiary ..................................................................................... 23Charges, Deductions, and Liens Therefore ................................................................................. 23IX. STATEMENT OF RIGHTS UNDER THE EMPLOYEE RETIREMENT INCOMESECURITY ACT OF 1974 ...................................................................................................... 24Receive Information About Your Plan and Benefits ................................................................... 24Prudent Actions by Plan Fiduciaries........................................................................................... 24Enforce Your Rights .................................................................................................................. 24Assistance with Your Questions................................................................................................. 25X. MISCELLANEOUS TOPICS ...................................................................................................... 25How Does This Plan Affect My Social Security Benefit? ........................................................... 25What if I Receive an Overpayment of Benefits? ......................................................................... 25What Are the Federal Income Tax Consequences? ..................................................................... 26What Are the Tax Consequences Prior to Distribution of Benefits? ............................................ 26What Are the Tax Consequences of Distributions? ..................................................................... 26How Is the Plan Administered? .................................................................................................. 28Has the Plan Been Approved by the Internal Revenue Service as a Qualified Plan? .................... 29Is There Any Additional Information I Should Know About Our Plan? ...................................... 29XI. CONCLUSION ........................................................................................................................... 30March 2011AMSEC SPD