If you have an account, you may deposit into the Plan any eligible rollover distribution you have received from another tax-qualified plan or arrangement (excluding any after-tax amounts) as a "rollover" contribution. The rollover will be placed in a separate rollover subaccount within your account. Consult your personal tax advisor to determine if a rollover to the Plan is available and in your interest. You will not be allowed to roll over unless you can show that the rollover is proper under the tax rules. You are not required to have earned a year of service in order to make a rollover contribution to the Plan.