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49 <br />EXHIBIT F <br /> <br />DEFINITION OF UNFORESEEABLE EMERGENCY <br /> <br /> <br /> <br />For purposes of Section 11.6, the following is the definition of "unforeseeable emergency" as defined <br />by Treasury Regulation § 1.457-6(c)(2): An "unforeseeable emergency” is a severe financial hardship <br />of the participant or beneficiary resulting from an illness or accident of the participant or beneficiary, <br />the participant's or beneficiary's spouse, or the participant's or beneficiary's dependent (as defined in <br />section 152, and, for taxable years beginning on or after January 1, 2005, without regard to section <br />152(b)(1), (b)(2), and (d)(1)(B)); loss of the participant's or beneficiary's property due to casualty <br />(including the need to rebuild a home following damage to a home not otherwise covered by <br />homeowner's insurance, such as damage that is the result of a natural disaster); or other similar <br />extraordinary and unforeseeable circumstances arising as a result of events beyond the control of the <br />participant or the beneficiary. For example, the imminent foreclosure of or eviction from the <br />participant's or beneficiary's primary residence may constitute an unforeseeable emergency. In <br />addition, the need to pay for medical expenses, including non-refundable deductibles, as well as for the <br />cost of prescription drug medication, may constitute an unforeseeable emergency. Finally, the need to <br />pay for the funeral expenses of a spouse or a dependent (as defined in section 152, and, for taxable <br />years beginning on or after January 1, 2005, without regard to section 152(b)(1), (b)(2), and (d)(1)(B)) <br />of a participant or beneficiary may also constitute an unforeseeable emergency. Except as otherwise <br />specifically provided in this paragraph (c)(2)(i), the purchase of a home and the payment of college <br />tuition are not unforeseeable emergencies under this paragraph (c)(2)(i). <br /> <br />Page 219 of 248