>Termination Letter of Instruction
Dear Participant:
Based on information received from the San Diego County Incentive Deferred Compensation Office, you
are eligible to receive a final distribution from the San Diego County Incentive Deferred Compensation Plan.
This letter provides instructions for initiating your distribution.
Enclosed you will find:
Termination Letter of Instruction
Distribution Election Form
PAYMENT OPTIONS
You may receive your distribution as a total distribution, partial distribution, installment payments, or as an
annuity. You may wish to consult an attorney or financial advisor to determine the payment option best suited
for you.
Total Distribution
You may request your benefits to be paid in a one-time total distribution either payable to you, or as a direct
rollover to your new employers qualified Plan or Traditional IRA (IRA). Your completed distribution
paperwork should be returned to the San Diego County Incentive Deferred Compensation Office for
approval. Once your paperwork has been approved, and T. Rowe Price receives your distribution paperwork
in good order from the San Diego County Incentive Deferred Compensation Office, a check will be issued
within two business days after the redemption date of your account and will be sent to your address of record.
If you choose to have your benefit paid in a total distribution, complete the enclosed distribution election
form. Keep a copy for your records, and return the original to:
San Diego County Deferred Compensation Plan Offices
1600 Pacific Highway
Room 102
San Diego, California 92101-2422
You will be notified by T. Rowe Price, if your distribution request cannot be processed.
Partial Distribution
You may also request to receive a partial distribution of your account balance. Your completed paperwork
should be returned to the San Diego County Incentive Deferred Compensation Plan at the address given
above. 250938SD3T [2] (Rev. 05/3/05)
SD3TLTR 05/05
San Diego County Incentive Deferred Compensation Plan
Termination Letter of Instruction
Page 2
Installment Payments
Your distribution may be paid in monthly, quarterly, semiannual, or annual installments. You may determine
the duration and frequency of installment payments. Installment payments will be issued from the investment
funds in your account on a prorata basis. Complete the enclosed form for installment payments if you wish
to have your account distributed in periodic installment payments. Return your completed form to San Diego
County Incentive Deferred Compensation Plan at the above address.
Defer Payment
Your distribution may be deferred up to the age of 70½ until you are required to take your required minimum
distribution. T. Rowe Price will notify you as your deferment date approaches and request that you make an
election as to how you want your balance in the San Diego County Incentive Deferred Compensation Plan
to be paid out.
TradeLink
SM
If you currently have assets in TradeLink, you must move the money before T. Rowe Price can process your
distribution request.
Please contact T. Rowe Price at 1-800-922-9945 and speak with a representative to review your options in
more detail.
In the event that no decision is made about your TradeLink investments, T. Rowe Price will not be able to
process your distribution paperwork.
Please review the enclosed information carefully, and select a payment option. Please remember that your
election is irrevocable. If you have any questions, call the T. Rowe Price Plan Account Line at 1-800-922-
9945.
Sincerely,
T. Rowe Price Retirement Plan Services *RBAR72250938*
250938SD3T [3] (Rev. 05/3/05)
*RBAR72250938*
SD3TLMP 05/05
Return Address
San Diego County Deferred Compensation Plan Offices
1600 Pacific Highway, Room 102
San Diego, CA 92101-2422
San Diego County Deferred Incentive Compensation Plan 401(a)
Distribution Election Form
Participant
Information
Name of Participant
Social Security Number
Name of Payee (if other than Participant)
Social Security Number
Address
City
State
ZIP Code
___________________________
Date of Birth
Date of Termination/Retirement/Disability/Death
Employee Number
Reason for
Distribution
Termination of employment/ Retirement
Disability
QDRO
Death - payable to:
Name
Name
Social Security Number
Social Security Number
Address
Address
City State ZIP Code
City State ZIP Code
Relationship to Participant
Relationship to Participant
Percent Payable to this Beneficiary
Percent Payable to this Beneficiary
Method of
Distribution
I.
G
Single Sum Distribution
G
Partial Distributions __________________ ($/% to be distributed)
I understand that: 1) federal and state income taxes will not be withheld from the amount directly rolled over
to the qualified plan or IRA named below, and 2) the taxable portion of the amount distributed to me, if any,
is subject to mandatory federal income tax withholding at a rate of 20% as required under current law, and
state income tax will be withheld, if applicable.
1.
I received, read, and understand the Special Tax Notice Regarding Plan Payments, which contains general
information on the rules regarding rollover, direct rollover, withholding, capital gains, and income-averaging
treatment of distributions. I understand that this distribution will be reported to the Internal Revenue Service
and may be subject to income taxes. I further understand that if I receive this distribution before reaching
age 59½, the distribution may be subject to a 10% penalty tax in addition to the income taxes otherwise due.
I understand that the total amount of this distribution is eligible for rollover treatment. Please check with your
future plan or Traditional IRA (IRA) for specific rollover details.
Direct Rollover to Qualified Plan or IRA
I instruct you to directly roll over $_________ or _________% of the total eligible portion of the distribution to
the qualified plan or IRA named below. San Diego County Incentive Deferred Compensation Plan 401(a)
Distribution Election Form - continued
*RBAR72250938*
250938SD3T [4] (Rev. 05/3/05)
*RBAR72250938*
SD3TLMP 05/05
2.
If rollovers are going to more than one destination, please provide the information requested above plus the
dollar amount or percentage of the distribution for each destination on a separate piece of paper.
a) ____ I instruct you to directly roll over the total distribution requested on this form to the qualified retirement
plan, annuity or individual retirement account (IRA) named below in Direct Rollover Information. I
understand that federal and state income tax will not be withheld as a result of this direct rollover.
b) ____ I instruct you to directly roll over $________ or ________% of the total distribution to the qualified
plan annuity or IRA named below in Direct Rollover Information. I instruct you to distribute to me the
remaining balance of the distribution. I understand that: 1) federal and state income taxes will not be withheld
from the amount directly rolled over to the qualified plan or IRA named below; and 2) the taxable portion of the
amount distributed to me is subject to mandatory federal income tax withholding at a rate of 20% as required
under current law, and state income tax will be withheld, if applicable.
c) ____ I instruct you to distribute to me the total distribution requested on this form. I understand that federal
income tax will be withheld on the distribution at a rate of 20% as required under current law and state tax will
be withheld, if applicable.
Qualified Plan or IRA Account Information
____________________________________________________________________________
Trustee or IRA Custodian Name
____________________________________________________________________________
Plan Name or IRA Account Number
____________________________________________________________________________
Address
____________________________________________________________________________
City, State, ZIP Code
____________________________________________________________________________
Bank Routing Number
II.
G
Installments
G
Amount Certain indicate the amount of each payment and the frequency of payments.
$________ and Frequency:
G
Monthly
G
Quarterly
G
Semi-Annually
G
Annually
G
Time Certain indicate the number of years and the frequency of payments.
________ Number of Years and Frequency
G
Monthly
G
Quarterly
G
Semi-Annually
G
Annually San Diego County Incentive Deferred Compensation Plan 401(a)
Distribution Election Form - continued
*RBAR72250938*
250938SD3T [5] (Rev. 05/3/05)
*RBAR72250938*
SD3TLMP 05/05
Election of State and
Federal Income Taxes
STATE INCOME TAX WITHHOLDING:
FEDERAL INCOME TAX WITHHOLDING:
____ Single
____ # Exemptions
____ Single
____ # Exemptions
____ Married (file singly)
____ # Exemptions
____ Married (file singly)
____ # Exemptions
____ Married (file jointly)
____ # Exemptions
____ Married (file jointly)
____ # Exemptions
____ Head of Household
____ # Exemptions
TradeLink
If you currently have money in a TradeLink account, you must move the money before T. Rowe Price can process your
distribution request. Please indicate the action you will take on your TradeLink account.
I will call T. Rowe Price at (800) 922-9945 and sell my TradeLink Holdings. Once the funds settle, I will place a
second call to move my sweep assets back to my core account.
I do not have any holdings in TradeLink.
Signature
PLEASE READ THE FOLLOWING BEFORE SIGNING BELOW: This election is irrevocable a