DELTA PILOTS SAVINGS PLAN BENEFITS HANDBOOK. Summary Plan Description (SPD) Effective as of July 1, 2010

A Roth contribution to your retirement savings Plan allows you to make after-tax contributions and take any associated earnings completely tax-free at retirement, as long as

The 401(k) Plan allows eligible employees the opportunity to defer up to 25% of their monthly payroll dollars on a pre-tax basis or an after tax (Roth) basis into the 401(k) Plan

You can make an incoming tax-free rollover transfer of your account balance held in another tax qualified retirement plan (pension, profit sharing or 401(k) plan) provided the other

Since the Elevator Constructors Annuity and 401(k) Retirement Plan is a tax-exempt trust and the 401(k) portion of the Plan is a qualified 401(k) plan, you are not subject to

The Roth 401(k) contribution option allows you to contribute to your 401(k) plan on an after-tax basis, and pay no taxes on your investment earnings when withdrawn as

Under USERRA, you can make pre-tax, Roth 401(k), after-tax and catch-up contributions (if eligible) to the Plan for your period of qualified military service as if you had continued

Whether you make pre-tax or Roth contributions, the total amount you may contribute to the PERAPlus 401(k) Plan is subject to the annual IRS contribution limits (see the Plan

You will be eligible to make pre-tax deferrals in the Associated Press 401(k) Retirement Savings Plan on the date you are credited with 780 hours of service in the one-year period