Important information you may need if you are considering VSPP/EVSPP options:

• The Federal government penalizes 10% of all lump sum distributions paid to employees from the pension fund if  you are not 59 ½ years of age.

• The penalty is not incurred if you elect to roll this money over into a qualified plan; however, certain penalties apply if monies are pulled from that plan and these would need to be addressed with your individual financial advisors.

• There are also certain penalties incurred around pension payouts, and those should also be discussed with your financial advisor.