Notwithstanding any other provision of the plan, the Plan Administrator may pay to the IRS from a participant’s (or beneficiary’s) account the amount that the Plan Administrator finds is lawfully demanded under a levy issued by the IRS with respect to that participant (or beneficiary) or is sought to be collected by the United States government under a judgment resulting from an unpaid tax assessment against the participant (or beneficiary).
(Ord. NIRC 97-1, passed 1-15-1997)