8 Effective January 1, 2009, a pre-retirement death benefit to a surviving non-spouse beneficiary will be treated as an eligible rollover distribution if the beneficiary requests that the Plan transfer a lump sum death benefit directly to an “inherited IRA.” What Happens If I Return to Work for a Contributing Employer After Benefits Are Paid? If you return to work for a contributing employer after you receive your benefits, you can participate in the Plan again if you make contributions and they are received by the Plan. Can I Access the Money in My Account While I Am Working? Yes, there are several ways you can access money in your account while you are working, including age 59½ in- service withdrawals, hardship withdrawals, and loans. If you began participation in the Fund before July 1, 2001, please refer to the section of this booklet entitled “Additional information for Employees of Employers that Participated in the IAM National Individual Account Plan” for more information about such withdrawals. In addition, the Coronavirus Aid, Relief, and Economic Security Act (‘’CARES Act’’) included a number of rules concerning in-service withdrawals that applied for a limited period of time for Qualified Participants. Such withdrawals are described in this section. You are a Qualified Participant if you met one of the following conditions any time during the period of January 1, 2020 through December 31, 2020: 1. You were diagnosed with SARS-CoV-2 or COVID-19 by a test approved by the Centers for Disease Control and Prevention (“CDC”); 2. Your spouse or dependent were diagnosed with COVID-19 by a test approved by the CDC; or 3. You experienced adverse financial consequences as a result of: i. You, your spouse, or a member of your household being quarantined, being furloughed or laid off or having work hours reduced due to COVID-19; ii. You, your spouse, or a member of your household being unable to work due to a lack of child care due to COVID-19; iii. A business owned or operated by you, your spouse, or a member of your household closed or reduced hours due to COVID-19; or iv. You, your spouse, or a member of your household had a reduction in pay (or self-employment income) due to COVID-19 or had a job offer rescinded or start date for a job delayed due to COVID-19; or 4. You satisfy any other criteria for a CARES Act Qualified Participant that may be added by the Department of Treasury or IRS. Age 59½ In-Service Withdrawals Once you attain age 59½, you may elect at any time, even if you are still working, to withdraw the value of your individual account.