QUALIFIED DOMESTIC RELATIONS ORDER INFORMATION

Below is information pertaining to separating retirement benefits due to divorce.

401(k) plan for employees who are working in a position covered by a collective bargaining (union) agreement

401(k) plan for nonagreement (management) employees

Defined benefit plan for non-agreement employees

Norfolk Southern stock options and other equity awards, deferred compensation arrangements, and other non-qualified benefit plans are not transferable and may not be assigned by a Qualified Domestic Relations Order.  The parties are responsible for dividing these benefits through direct payment to the former spouse or another agreed upon arrangement.  Employees may want to consult with a tax or financial advisor about the tax implications of any arrangement.

Railroad Retirement Benefits offers links and information to the United States Railroad Retirement Board (RRB) Attorney’s Guide to the Partition of Railroad Retirement Annuities. Norfolk Southern Corporation does not administer Railroad Retirement benefits. Any questions concerning the partition of Tier I and Tier II benefits should be addressed to the Railroad Retirement Board.

BLET/NS 401(k) Plan - 401(k) Plan for eligible locomotive engineers. Questions should be directed to: Merrill Lynch, BLET Representative Group, Key Tower, 50 Fountain Plaza Suite 1100, Buffalo, New York 14202-2284, phone 800-845-3894.

For additional assistance, please contact the HR Help Desk by calling 1-800-267-3313.