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COSTCO 401(K) RETIREMENT PLAN TABLE OF CONTENTS

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Academic year: 2021

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1 As a new hire, if you participated in your prior employer’s sponsored retirement plan AND received employer contributions (i .e ., 403(b), 401(k), etc .) to the plan

These salary deferral contribution limits apply if you are making before-tax salary reduction contributions, Roth plan contributions, or both to your Individual 401(k) account..

If you made Roth contributions to your 401(k) or 403(b) retirement plan account and your new plan accepts Roth contributions, you may be able to transfer your Roth account

POST-2011 COMPANY MATCHING CONTRIBUTION ACCOUNT - The portion of your account containing the matching contributions (including true-up matching contributions) made to the Plan on

In general, your “compensation,” for Plan purposes is the total compensation paid to you during the Plan Year including your compensation deferral and catch-up contributions

Assets that you have in another qualified retirement plan, such as a 401(k) or 403(b) plan, an Individual Retirement Account, or another deferred compensation plan may be rolled

If you are rolling over Roth 401(k) or 403(b) contributions from a prior employer’s qualified plan, you must include either a copy of your prior plan’s Roth 401(k) or 403(b) account

If you are an eligible employee, you can contribute between 1% and 50% of your eligible compensation to the CBS 401(k) Plan on a Roth 401(k) after-tax basis (any matching