7  Amounts necessary to p revent your eviction from your principal residence or foreclosure on the mortgage of your principal residence.  Payments for burial or funeral expenses for your deceased parent, spouse, children , your dependents or your beneficiary.  Expenses for the r epair of damage to your principal residence (that would qualify for the casualty loss deduction under Internal Revenue Code ) without regard to the limit on casualty losses that are deductible for income tax purposes under IRC 165(h) .  Expenses for disast ers arising from federally declared disasters, such as your expenses and losses (including loss of income) attributable to that disaster, provided your principal residence or place of employment was in an area FEMA designate s as qualifying for individual a ssistance. Beneficiary Hardship. A beneficiary is someone you designate under the Plan to receive your death benefit who is not otherwise your spouse or dependent. Conditions. If you have any of the above expenses, a hardship distribution can only be mad e if you certify and agree that all of the following conditions are satisfied: (a) The distribution is not in excess of the amount of your immediate and heavy financial need. The amount of your immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; and (b) You have obtained all distributions, other than hardship distributions , currently available under all plans that your E mployer maintains; and (c) You certify (via a form for that purpose) that you have insufficient cash or other liquid assets reasonably available to sati sfy the need. . Annuity waiver. If you wish to receive a hardship distribution from the Plan , you (and your spouse, if you are married) must first waive the annuity form of payment. (See the Article entitled "Benefits and Distributions Upon Terminat ion of Employment" for a further explanation of how benefits are paid from the Plan.) ARTICLE VII DISTRIBUTIONS UPON TERMINATION OF EMPLOYMENT To the extent permitted in the investment arrangements, the provisions in this Article apply to distributions from the Plan following termination of employment. When can I get money out of the Plan? You might be able to receive a distribution of the vested portion of some or all of your accounts in the Plan when you terminate employment with your Employer. The rules regarding the payment of death benefits to your beneficiary are described in the Art icle in this SPD entitl ed "Distributions upon Death." If you terminate employment, you will be entitled to a distribution within a reasonable time after your termination . You must consent to this distribution. (See the question "How will my benefits be paid?" for a further expl anation of how benefits are paid from the Plan.) Military Service. If you are a veteran and are reemployed under the Uniformed Services Employment and Reemployment Rights Act of 1994, your qualified military service may be considered service with your Emp loyer. There might also be benefits for employees who die or become disabled while on active duty. Employees who receive wage continuation payments while in the military may benefit from various changes in the law. If you think you may be affected by these rules, ask the Plan Administrator for further details. What is Normal Retirement Age and what is the significance of reaching Normal Retirement Age? Normal Retirement Age. Your Normal Retirement Age is the date you reach age 65 . Payment of benefits. You will become 100% vested in all of your accounts under the Plan (assuming you are not already fully vested) if you are employed on or after your Norm al Retirement Age. However, the actual payment of benefits generally will not begin until you have terminated employment. In such event, a distribution will be made, at your election, as soon as administrative ly feasible. If you remain employed past your N ormal Retirement Age, you may generally defer the receipt of benefits until you actually terminate employment. In such event, benefit payments will begin as soon as feasible at your request, but generally not later than age 70 1/2 . (See the question entitl ed "How will my benefits be paid to me?" for an explanation of how these benefits will be paid.) When am I considered to be disabled under the Plan ? Definition of disability. Under the Plan, disability is defined as the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or which has lasted or can b e