The Hartford 2008 Annual Report Download - page 764

4.4 Member Rollover Contributions.
(A) Contribution of Rollovers. To the extent permitted by the Code, a Member may elect, subject to the IRS limits
described in Article Six and any other Plan limits, to contribute any of the following amounts to the Trust Fund: (i) a
distribution or proceeds from a sale of distributed property that qualifies as an Eligible Rollover Distribution as defined
in Article Eleven hereof from a trust described in Code Section 401(a) and exempt from tax under Code Section 501(a),
(ii) a distribution from a “conduit” individual retirement account or annuity, provided the entire amount of the
distribution is from a source described in clause (i) hereof, (iii) a Prior Plan Transfer, which means a direct rollover or
transfer from a prior employer’s plan, provided that (a) the Member can establish to the satisfaction of the Plan
Administrator that such prior employer’s plan assets meets the qualification requirements under Code Section 401(a),
and (b) a trust-to-trust transfer shall not be permitted unless the amount transferred is free of all defined benefit
characteristics and does not make the Plan a transferee plan under Code Section 401(a)(11)(B)(iii)(III); or (iv) an
annuity contract described in section 403(b) of the Code; or, (v) an eligible plan under section 457 of the Code which is
maintained by a state, political subdivision of a state, or an agency or instrumentality of a state or political subdivision
of a state. A Member may also roll over to the Trust Fund non-taxable distributions from traditional individual
retirement accounts, attributable to deductible contributions, and distributions from SIMPLE individual retirement
accounts made more than two years after the date the Member first participated in the SIMPLE individual retirement
account, to the extent permitted by the Code and rules established by the Plan Administrator. Any amount so
contributed must be paid to the Trustee on or before the sixtieth day after the Member receives such amount (or be
transferred directly from a prior plan) and shall be held in the Trust Fund and credited to a separate Rollover Account
on behalf of the Member.
While generally only Members who are currently Eligible Employees may elect to roll over amounts to the Trust Fund,
Members and Deferred Members who are not currently employed may elect to directly roll over Eligible Rollover
Distributions from The Hartford Retirement Plan for U.S. Employees to a Rollover Account under the Plan.
(B) Vesting in Rollovers. Amounts credited to a Member’s Rollover Account shall at all times be fully vested and
nonforfeitable.
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Source: HARTFORD FINANCIAL S, 10-K, February 12, 2009