A. 
In general. The administrative service agency shall establish and maintain one or more accounts for each participant, including a before-tax deferral account, a Roth account (to the extent applicable) and, as necessary, one or more rollover accounts (including a segregated rollover account relating to contributions from a qualified Roth contribution program, to the extent applicable) with respect to each participant. Each account shall record the value of the portion of the participant's plan benefit allocable to that account, the value of the portion of his or her plan benefit, if any, that is invested in each investment option (both in the aggregate and by account) and other relevant data pertaining thereto. With respect to each participant, all amounts deferred or contributed, all Section 457 transfers and all rollover contributions shall be credited to his or her before-tax deferral account, Roth account or rollover account, as applicable.
B. 
Written statement. Each account participant shall be furnished with a written statement of his or her accounts (including the value of the interest he or she has, if any, in each investment option and the amount of and explanation for each allocation to or deduction from his or her accounts) at least quarterly, which statement shall be delivered in a manner prescribed by the Committee.
The administrative service agency shall establish and maintain one or more beneficiary accounts, including, as applicable, separate before-tax deferral accounts, Roth accounts (to the extent applicable), and rollover accounts with respect to each beneficiary of a deceased participant. Each such account shall record the value of the portion of the deceased participant's plan benefit allocable to each of the beneficiary's accounts, the value of the portion of the plan benefit, if any, that is invested in each investment option (both in the aggregate and by account) and other relevant data pertaining thereto. Each beneficiary shall be furnished with a written statement of his or her accounts in the same manner set forth in § 50-6.1B.
The administrative service agency shall establish and maintain one or more alternate payee accounts, including, as applicable, separate before-tax deferral accounts, Roth accounts (to the extent applicable), and rollover accounts with respect to each alternate payee. The alternate payee account shall separately account for all amounts received (i) from the participant's rollover account and (ii) from all amounts rolled into the plan by a spousal alternate payee, pursuant to § 50-5.1 or 50-5.2. Each such account shall record the value of the portion of the participant's plan benefit allocable to the alternate payee's account, the value of the portion of the plan benefit, if any, that is invested in each investment option (both in the aggregate and by account) and other relevant data pertaining thereto. Each alternate payee shall be furnished with a written statement of his or her alternate payee accounts in the same manner set forth in § 50-6.1B.
The establishment and maintenance of, or allocations and credits to, the account of any account participant shall not vest in such account participant or beneficiary of a participant any right, title or interest in and to any Trust Fund assets or plan benefits except at the time or times and upon the terms and conditions and to the extent expressly set forth in the plan and the trust agreement and, in the case of an alternate payee account, the express terms of the qualified domestic relations order.
A. 
Plan benefit defined. As of the close of each valuation date, the plan benefit of an account participant shall equal the aggregate value of his or her accounts as of such valuation date. As of any date that is not a valuation date, a participant's plan benefit shall be calculated in accordance with the previous sentence as of such date, but based upon the value of the account participant's accounts as of the close of the most recent valuation date. The value of an account as of a valuation date shall be calculated as of each valuation date in accordance with a methodology established by the Committee and reasonably and consistently applied to all similarly situated account participants and shall be based upon an account participant's aggregate deferrals and contributions to the Trust Fund and distributions and withdrawals from the Trust Fund, the investment performance of the investment options in which each account has been allocated, and any fees, credits or debits allocable to each account. As of each valuation date, each account shall be adjusted to reflect all units or dollars credited and units or dollars distributed, withdrawn or deducted therefrom in accordance with the terms of the plan and the trust agreement. The aggregate plan benefit of all account participants shall in no event exceed the value of the assets of the Trust Fund and may be less than such value to the extent of any unallocated expense, reserve or similar account maintained as part of the Trust Fund.
B. 
Investment options and investment funds.
(1) 
The Trust Fund shall be invested at the direction of account participants, in accordance with Article IV, in and among the investment options made available through the plan from time to time by the Committee. Investment options may include:
(a) 
One or more investment funds;
(b) 
A brokerage account or similar investment window through which account participants may direct the investment of their accounts into mutual funds (as defined below) or other available investment products that the Committee designates as available for investment through such window;
(c) 
An individual participant loan fund to record the value of an outstanding loan made to a participant in accordance with § 50-7.3; and
(d) 
Any other investment alternative that the Committee may make available through the plan.
(2) 
Investment funds may consist of open-end investment companies registered under the Investment Company Act of 1940, as amended ("mutual funds"), separately managed accounts, unregistered commingled funds, group or commingled trusts, or any combination thereof as approved from time to time by the Committee for the investment of the assets of the Trust Fund.