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Voluntary In-Service Distributions - The 457(b) regulations permit distribution of smaller accounts of $5,000 or less be distributed if there have been no prior voluntary de minimis distributions and no deferrals made in the prior two years. The model amendments assume mandatory de minimis in-service distributions. However, the Plan does not adopt this provision and continues to permit de minimis in-service distributions on a voluntary basis. [Section 5.10] ARTICLE VI Eligible Rollovers and Plan-to-Plan Transfers Sub-Account for Eligible Rollover Contributions - IRS Revenue Ruling 2004-12 permits distributions of rollovers to the extent such rollovers are maintained in a separate account. The Plan maintains separate accounting for rollovers into the Plan and such rollovers are eligible for in-service distributions. [Section 6.01 (b)] Loans - The model amendments related to loans are not included in the Plan document. Loans continue to be an available feature that may be added on to your Plan. If your Plan currently offers loans, the loan amendment continues to be part of your Plan document and is incorporated in this Plan document accordingly. ARTICLE VII Domestic Relations Orders Domestic Relations Orders - The Plan now includes the acceptance of DROs as a standard Plan feature. The previous DRO amendment has been incorporated into the Plan document. The Administrator will continue to review and process DROs submitted to the Plan. [Sections 7.01-7.05] ARTICLE IX Investment of Deferred Amounts Limitations on Transfers and Exchanges - Although generally the Plan permits participants, beneficiaries, and alternate payees to self-direct its investment selections with minimum limitations, there are some investment options that have restrictions that will be imposed. In addition, the Plan provides for market timing restrictions in accordance with restrictions imposed by a funding provider, the Administrator, and/or a regulatory agency. [Section 9.04] ARTICLE XII Miscellaneous Non-Assignability - 457(b) governmental plan assets remain non-assignable. With certain exceptions, such assets cannot be transferred. However, the model amendments permit the Plan to attach the assets of a participant, beneficiary, or alternate payee to pay a federal income tax levy. Under the Bankruptcy Abuse Protection and Consumer Protection Act of 2005, assets in an eligible 457(b) plan may be exempted from bankruptcy proceedings. [Sections 12.01 and 12.02] Mistake of Fact Rule - The model amendments extends and adopts the mistake-of-fact rule found in IRS Revenue Ruling 91-4 applicable to ERISA qualified plans. Although not subject to ERISA, 457(b) governmental plans are permitted by the IRS to refund mistaken contributions within one year after the payment of the mistaken contribution. [Section 12.03] Amended and Restated 457(b) Governmental Plan Document Nationwide Retirement Solutions, Inc., December 31, 2005 Page 4 of 4