The Hartford 2008 Annual Report Download - page 794

(C) Death of Spouse Beneficiary. If a spouse Beneficiary with Accounts in the Plan dies, payment of the remaining
value of such Accounts shall be made to the Beneficiary of such spouse, if any, or if none, to the estate of such spouse,
in each case such payment to be made in the form of a single lump sum payment.
(D) Proof of Death and Rights of Beneficiaries; Disputes. The Pension Administration Committee and/or the Plan
Administrator may require and rely on such proof of death and such evidence of the right of any Beneficiary or other
person to receive the undistributed value of the Accounts of a deceased Member, Deferred Member or Beneficiary as
determined appropriate, and the determination of the rights of Beneficiaries or other persons to receive payment shall
be conclusive. Payment to any Beneficiary shall be final and shall fully satisfy and discharge the obligation of the Plan
with respect to any and all Accounts of a deceased Member or Deferred Member. In the event of a dispute regarding an
Account, the Pension Administration Committee may make a final determination, or initiate or participate in any action
or proceeding as may be necessary or appropriate to determine any Beneficiary under the Plan. During the pendency of
any action or proceeding, the Pension Administration Committee may deposit an amount equal to the disputed payment
with a court and such deposit shall relieve the Plan of all of its obligation with respect to any such disputed Accounts.
Alternatively such Committee, at its discretion, may direct any disputed Accounts be invested in the Investment Fund
involving the least risk of loss of assets (as determined in the sole discretion of such Committee) pending resolution of
the dispute regarding such Accounts.
11.8 Direct Rollover of Certain Distributions.
(A) Effective Date. This Section 11.8 shall apply to distributions made on or after December 31, 2001.
(B) Definitions. For purposes of this Section, the following definitions shall apply:
(i) “Distributee” includes a Member or Deferred Member, his or her spouse Beneficiary, and any spouse or
former spouse who is an alternate payee under a QDRO pursuant to Article Twelve. On and after May 1, 2007,
Distributee will include Beneficiaries to the extent permitted by the Code.
(ii) “Eligible Rollover Distribution” is a distribution of any part of a person’s Vested Share, except: (a) any
distribution that is one of a series of substantially equal periodic payments made for the life or life expectancy of
the Distributee, or for a specified period of ten years or more, (b) any distribution required under Code
Section 401(a)(9), (c) any hardship withdrawal under Section 10.2 of the Plan, (d) any portion of a distribution not
includable in gross income, and (e) any other distribution that does not qualify as an eligible rollover distribution
under the Code. A portion of a distribution shall not fail to be an eligible rollover distribution merely because the
portion consists of after-tax contributions or Roth 401(k) contributions which are not includible in gross income.
However, such portion may be transferred only to an individual retirement account or annuity described in Code
Section 408(a), 408(b) or 408A or to a qualified defined contribution plan described in Code Section 401(a) or
403(a) that agrees to separately account for amounts so transferred, including separately accounting for the portion
of such distribution which is includible in gross income and the portion of such distribution which is not so
includible.
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Source: HARTFORD FINANCIAL S, 10-K, February 12, 2009