Money Type/Money Source Definitions

Money Type/Money Source Definitions

How do Money Types and Money Sources differ?

Money type refers to who makes the contribution, and the type of contribution provided for under the terms of your plan

(e.g. Employer match, Employee deferral).

.

.

Money source refers to how the money comes to John Hancock USA (e.g. as a regular contribution, or as a transfer contribution).

To provide customized names

If preferred, you can provide us with customized money type and/or money source names which will be used in all our communications with you.

To customize money type and/or money source names, contact your John Hancock USA client account representative.

Customization will not change the definitions or the tax implications

A customized name cannot match an existing generic name otherwise we cannot guarantee the accuracy of the money type reporting. Please provide

three versions for each customized name: a short version (5 letters maximum), a medium version (12 letters maximum) and a long version (30 letters

maximum).

Depending on the space constraints in the reports or statements that we produce, we will use either the short, medium or long version.

Future changes to selections

Please note that any subsequent information pertaining to new money types contained in the allocation instructions provided on behalf of the plan will

automatically update and amend the information provided. It is important that this information is kept up to date. If you have any questions, contact

your Third Party Administrator.

The TPA Source Code is used for TPA e-download files and Vesting Export files from TPA Administration Systems. If money types have been customized,

the TPA Source Code below may be different. If you have any questions, consult with your John Hancock USA client account representative.

Employee Money Type Definitions

Money Type Names

These Employee Money Types are applicable to all Profit Sharing/401(k) plans

? Are 100% vested immediately

Employee Elective Deferral Contributions

. include all pre-tax contributions (including catch-up contributions, if applicable) made by

eligible employees participating in the plan

. are sometimes referred to as salary reduction, salary deferral, EE pretax, EE401(k)

contributions

Short:

Medium:

Long:

TPA Source Code:

EEDEF

EE ELECT DEF

EE ELECTIVE DEFERRAL

04

Roth 401(k) Contributions

. include all after-tax contributions made by eligible employees participating in the plan

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EEROT

EE ROTH

EE ROTH CONTRIBUTION

12

Short:

Medium:

Long:

TPA Source Code:

EEMAN

EE MANDATORY

EE MANDATORY CONT

01

Short:

Medium:

Long:

TPA Source Code:

EEVND

EE VOL N-DED

EE VOL NON-DED CONT

02

Short:

Medium:

Long:

TPA Source Code:

EEVD

EE VOL DED

EE VOL DED CONT

52

This Employee Money Type is applicable to Money Purchase or Target Benefit Plans.

Employee Mandatory Contributions

. include employee after-tax contributions

. are required as a condition of participation in the plan

These two Employee Money Types are applicable to all plan types.

Employee Voluntary Non-Deductible Contributions

. include employees' after-tax contributions

. are sometimes referred to as after-tax contributions

Employee Voluntary Deductible Contributions

. pre-tax contributions that are tax deductible when made

. are contributions made before 1986 (these contributions have not been allowed since 1986)

. not available in Puerto Rico

GP5330US (07/2009)

? 2009 John Hancock Life Insurance Company (U.S.A.) (John Hancock USA). All rights reserved.

Page 1 of 4

Employer Money Type Definitions

Money Type Names

This Employer Money Type is applicable to all Profit Sharing and Profit Sharing/401(k) plans.

Short:

Medium:

Long:

TPA Source Code:

ERPS

ER PROFIT SHAR

ER PROFIT SHARING

00

Employer Matching Contributions

. include all matching contributions made by your company

Short:

Medium:

Long:

TPA Source Code:

ERMAT

ER MATCHING

ER MATCHING CONTRIB

55

Employer Matching Contributions

. include all matching contributions made by your company

Short:

Medium:

Long:

TPA Source Code:

ERMC3

ER MATCHING 3

ER MATCHING CONTRIB 3

75

Qualified Non-Elective Contributions

. are 100% vested immediately

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

QNEC

QNEC

QUALIFIED NON-ELECTIVE CONTRIB

08

Safe Harbor Non-Elective Contributions

. SHNEC's may be used to satisfy safe harbor requirements

. are 100% vested immediately

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

SHNEC

SHNEC

SAFE HARBOR NON-ELECTIVE CONTRIB

08

Qualified Automatic Contribution Arrangement (QACA) Non-Elective Contribution

. Applicable to Qualified Automatic Contribution Plans

. Unique vesting rules apply

Short:

Medium:

Long:

TPA Source Code:

QACN

QACN

QACA Non-Elective

72

Qualified Matching Contributions

. are 100% vested immediately

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

QMAC

QMAC

QUALIFIED MATCHING CONTRIB

05

Safe Harbor Matching Contributions

. SHMAC's may be used to satisfy safe harbor requirements

. are 100% vested immediately

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

SHMAC

SHMAC

SAFE HARBOR MATCHING CONTRIB

05

Qualified Automatic Contribution Arrangement (QACA) Matching Contribution

. Applicable to Qualified Automatic Contribution Plans

. Unique vesting rules apply

Short:

Medium:

Long:

TPA Source Code:

QACM

QACM

QACA Matching

71

Safe Harbor Graded Contributions

. Safe Harbor Matching Contribution that is subject to deferred vesting schedule

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

S/HGR

S/HGR

SAFE HARBOR GRADED CONTRIB

50

Employer Profit Sharing Contributions

. include all discretionary contributions made by your company to the company's profit sharing

plan

. may be vested at a graduated rate

. are sometime referred to as ER discretionary contributions

The following Employer Money Types are applicable to 401(k) Profit Sharing plans.

? Choose ERMAT if all matching contributions are subject to the same vesting schedule.

? Choose ERMAT and ERMC3 if matching contributions are subject to different vesting schedules.

Choose one only.

Choose one only.

GP5330US (07/2009)

? 2009 John Hancock Life Insurance Company (U.S.A.) (John Hancock USA). All rights reserved.

Page 2 of 4

These Employer Money Types are applicable to Money Purchase Plans or Target Benefit Plans only

Employer Contributions

. are required contributions made by your company to the money purchase plan

Short:

Medium:

Long:

TPA Source Code:

ERCON

ERCON

ER CONTRIB

50

Employer Money Purchase Contributions

. plan sponsor's mandatory contribution to a money purchase plan

Short:

Medium:

Long:

TPA Source Code:

ERMP

ERMP

ER MONEY PURCHASE

51

. contributions are generally based on the individual participant's salary

. this money is comprised of transfers arising from the termination or merger of a

Money Purchase Pension Plan

Employee Rollover Money Type Definitions

Money Type Names

The following Employee Money Types are applicable to Rollover Contributions.

? Are 100% vested

401(a) (or 1165(a) in Puerto Rico) Employee Rollover Contributions

. include contributions from employees transferring their pre-tax balances from another

qualified plan

. apply only to rollover contributions from individual participants (not group transfers)

Short:

Medium:

Long:

TPA Source Code:

EERC

EE ROLLOVER

EE ROLLOVER CONT

06

IRA Rollover Contributions

. employee rollover of IRA pre-tax monies

Short:

Medium:

Long:

TPA Source Code:

EEIRA

EEIRA

IRA ROLLOVER

21

457(b) Rollover Contributions

. employee rollover from governmental 457 plans

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EE457(b)

EE457(b)

457 ROLLOVER

22

403(b) Rollover

. employee rollover from 403(b) plans

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EE403

EE403

403b ROLLOVER

23

Roth 401(k) Rollover Contributions

. employee rollover from Roth 401(k)

. accounts

not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EERRT

ROTH ROLLOVR

ROTH ROLLOVER

29

SEP Rollover Contributions

. employee rollover from SEP plans

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EESEP

EESEP

SEP ROLLOVER

24

SIMPLE-IRA Rollover Contribution

. employee rollover from SIMPLE-IRA plans

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EESIR

EESIR

SIMPLE IRA ROLLOVER

25

After-tax Rollover 1

. employee rollover of after-tax contributions from 401(a) and 403(a)

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EEAT1

EEAT1

EE AFTER TAX CONTRIB 1

27

After-tax Rollover 2

. employee rollover of after-tax contributions from 401(a) and 403(a)

. not available in Puerto Rico

Short:

Medium:

Long:

TPA Source Code:

EEAT2

EEAT2

EE AFTER TAX CONTRIB 2

28

GP5330US (07/2009)

? 2009 John Hancock Life Insurance Company (U.S.A.) (John Hancock USA). All rights reserved.

Page 3 of 4

Money Source Definitions

Money Source Names

Regular Contribution

. includes all ongoing employee and employer contributions to your company's plan

Short:

Medium:

Long:

REG

REGULAR

REGULAR

External Transfer

. includes all contributions that your plan transferred into your John Hancock USA Contract

from another carrier

Short:

Medium:

Long:

XTFR

EXT TRANSFER

EXTERNAL TRANSFER

Individual Rollover

. includes all contributions that participants transferred into your John Hancock USA

Contract from another Plan or IRA

Short:

Medium:

Long:

XTFR2

IND ROLLOVER

INDIVIDUAL ROLLOVER

Internal Forfeiture Unvested

. includes all forfeited contributions that are to be redistributed into your John Hancock USA

Contract after participants have terminated

Short:

Medium:

Long:

IFORF

FORFEITURE

INTERNAL FORFEITURE

External Forfeiture Unvested

. includes all forfeited contributions transferred into your John Hancock USA Contract from

another carrier

Short:

Medium:

Long:

XFORF

EXT FORFEIT

EXTERNAL FORFEITURE

GP5330US (07/2009)

? 2009 John Hancock Life Insurance Company (U.S.A.) (John Hancock USA). All rights reserved.

Page 4 of 4

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