You are eligible to contribute to the Plan upon your date of hire. You will be eligible for Company matching contributions as soon as you contribute to the Plan.

Unless you elect otherwise, you will be automatically enrolled at a 6% before-tax contribution percentage 60 days from your hire date. To get started sooner, call the ABC Organization Retirement Plan Service Center at 1-800-555-1212. You can also enroll via the Plan website at https://ABC.voyaplans.com. You will need your Password and Employee Number to enroll. Please remember to add zeros to the beginning of your Employee Number to make it six digits long. For example, if you Employee Number is 1234, you will need to enter 001234.

If you do not want to enroll, you must formally decline enrollment through the Plan website or Retirement Plan Service Center within 60 days of your hire date.

You can change your contribution rate and/or investment options at any time. If you have questions or need assistance, including assistance in getting enrolled, call the Information Line and speak to a Customer Service Associate.

Contribution is the term used for the money you put into your Plan. Your contribution amount is based on a percentage of your pay and is deducted automatically each payroll period and deposited to your Plan account.

Employees whose 2014 base compensation* was:

• less than $120,000 are able to defer from 2% to 40% of their current base salary on a before-tax and/or Roth after-tax basis.
• $120,000 or greater are able to defer from 2% to 17% of their current base salary on a before-tax and/or Roth after-tax basis.

An annual IRS dollar limit of $18,000 for the year 2015 applies to your before-tax and Roth contributions. Any contributions made to the Plan after the 401(k) limit has been reached are automatically posted to your after-tax account. The 2015 maximum IRS annual total contribution to your account is the lesser of $53,000 or 100% of compensation. This limit includes your before-tax, Roth and/or after-tax contributions as well as any Company matching and discretionary contributions.

Keep in mind that you can always change your contribution rate at any time, day or night – even at midnight on a Sunday! Depending upon the date of your request, you’ll see that change take place within one or two payroll periods.

* New employees are considered non-highly compensated in your first year of employment.

They’re called catch-up contributions for a reason. They’re designed to help you get caught up on your savings as you get older. If you’ll be 50 or older by the close of the current calendar year, you can make catch-up contributions on top of your regular before-tax contributions (up to $6,000 in 2015). While catch-up contributions can be made at any time, they are not “classified” as catch-up until you have reached the annual standard IRS limit ($18,000 in 2015).

All employees will be eligible to receive a Company provided annual discretionary contribution. This non-elective discretionary Company contribution, subject to ABC Organization meeting financial performance targets, will be added to your ABC Organization Retirement Savings Plan account regardless of whether you make voluntary contributions. Here’s how it will work. Each year, ABC Organization may decide to contribute up to 1.25% of your annual base pay to your ABC Organization Retirement Savings Plan account. If ABC Organization elects to make the discretionary contribution, as long as you are an active employee on December 31 each year you’ll receive the contribution. This Company-provided contribution will be added to your account after the end of the year (usually before the end of the first quarter of the following year). So, for example, if ABC Organization elects to make a discretionary contribution, the annual contribution for 2015 will be made on or before March 31, 2016. This discretionary contribution will be subject to the same vesting schedule as the matching contributions. In determining your vesting rights for the discretionary contribution, all service prior to 2012 will count.

This is your savings boost from the company. It doesn’t cost you anything – and all you need to do to get it is save in the Plan. The Company will match 125% of your before-tax, Roth, and/or after-tax contribution up to 6% of your annual base pay for the payroll period in which such contributions are made. So be sure to save at least 6% if you want to get the full Company match.

You’re always 100% vested in your contributions and related earnings. You are 100% vested in the Company match contributions after 4 years of service.

Who wants to keep track of their savings from a lot of different accounts? Consolidate. Balances from eligible retirement savings plans – like a previous employer’s 401(k) – may be rolled into your ABC Organization Retirement Savings Plan account. Simply go to Plan Information > Forms and download the Rollover-In Form/FAQ from the Plan's website at https://ABC.voyaplans.com.

The Plan offers plenty of flexibility when it comes to selecting your fund elections as well as making changes when you want to. At any time, on any day, you can:

• Choose different funds for your contributions versus your existing balance
• Transfer balances from fund to fund
• Reallocate your entire portfolio to different fund options

For a list of the Plan’s investment options, refer to What Kind of Investor Are You? or visit the Plan website at https://ABC.voyaplans.com > Investments.

The time may come when you just need extra money for something important – a down payment on a house, college tuition, or other large bills. Should you need to, you can borrow from your Plan account (a minimum of $1,000; a maximum of 50% of your balance up to $50,000).

A loan will have an impact on the growth potential of your savings, and you will need to repay the loan amount and interest to your account through regular payroll deductions. More details on loans – including modeling a loan and how to request one – can be found on the Plan website at https://ABC.voyaplans.com > Account > Loans.

The following types of withdrawals* are available through the Plan:

• Age 59½
• Partial Termination
• Hardship
• Rollover
• After-tax

At age 59½, withdrawals may be taken from before-tax, Roth, after-tax, and rollover balances, as well as investment earnings. Partial Termination Withdrawals can be taken from before-tax, Roth, after-tax, and rollover balances, as well as any investment earnings. The minimum withdrawal amount is $5,000. Once you take a partial withdrawal, you must wait at least 30 days before taking another withdrawal. You can specify that age 59½ or partial termination withdrawals be taken exclusively from your Roth or non-Roth account. This allows you to take a Roth-only withdrawal and roll it into a Roth IRA while leaving non-Roth money in the Savings Plan.

Hardship withdrawals may be taken to:

• purchase a primary residence
• prevent foreclosure or eviction from your primary residence
• pay post-secondary education expenses for yourself or a dependent
• pay certain non-reimbursed medical expenses
• pay funeral expenses
• pay for repairs for damage to primary residence

For more information or to request a withdrawal, call the ABC Organization Retirement Plans Service Center at 1-800-555-1212. Additionally, you can process a withdrawal through the Plan website at https://ABC.voyaplans.com.

* Withdrawals from the Plan may be subject to 20% federal tax withholding and state tax withholding may also apply. Employee before-tax contributions that are part of a hardship withdrawal are not subject to the 20% withholding. Federal, state and local taxes may also apply and if you are younger than 59½, a 10% early withdrawal penalty may apply. Note: The rules governing distribution provisions in this Plan may be different than the distribution provision rules from which rollover money originated. The Plan’s withholding rules for distributions may apply to rollover money from other Plans.

Account transactions made weekdays by 8:00 p.m. Eastern Time will be processed that evening; transactions made on weekends or after 8:00 p.m. Eastern Time will be processed the next business day.

The following expenses are associated with participating in the Plan.

Investment management fees and other fund expenses
These fees support a fund’s management and operations, including advisory, trading, custody, and accounting activities. Investment management and other fund expenses are deducted from fund assets and, therefore, are reflected in each fund’s return. For specific Plan and fund charges, please refer to the Summary Plan Description and each investment’s fact sheet and prospectus found on the Plan website.

For specific fees associated with Voya Retirement Advisors and the Self-Directed Brokerage Account, please visit the Plan website.

You have access to statements online at any time, including the ability to generate a statement based on the timeframe you select – even the last 24 hours! Quarterly statements are issued approximately 15 days after each calendar quarter’s close – they will be mailed to you or accessed through your online mailbox. You can choose to shut off paper statements, as well as other correspondence, and have the information sent to your account’s online mailbox accessible through the Plan website. This feature not only helps the environment and ends mailbox clutter, but it’s also more secure.

Forgot your password? Don’t worry – you have a few options!

If you have an email address on file with Voya and your security questions have been answered, you can reset your Password. From the login page of the Plan website, click Forgot Password and follow the instructions or call the Information Line and request to have a temporary Password emailed to you. You can also establish a Password reset, allowing you to immediately establish a new Password should you forget your Password in the future. If you do not have an email address on file with Voya, simply call the Information Line at 1-800-555-1212 and request to have a Password reminder mailed to your home address.